ESG used to be a term that only seemed to matter to someone else. In 2026, it is a spreadsheet on your desk, a question from your bank, and a line in your biggest client’s contract. New EU rules, stricter investors, and more attentive customers mean that even small firms now meet ESG in their inbox, not just in policy papers. ESG reporting in 2026: what has changed ESG reporting is now the way a company explains its environmental , social , and governance impact using clear,