In 2026, corporate sustainability will be a key driver of competitiveness. New trends show that the integration of environmental, social, and governance criteria is not just a response to regulatory requirements, but also a means to open up opportunities to innovate, attract investment, and strengthen resilience.
This year will mark a turning point for sustainability in the corporate world, and it will gain relevance as a potential competitive advantage for companies with a strategic vision. We analyzed the Corporate Sustainability Trends in 2026 report from the UN Global Compact, which identifies the main lines of action for companies to lead the transition toward a more sustainable and profitable model.
- 1. Sustainability as a direct driver of competitiveness
The data speaks for itself: 82% of companies gain direct economic benefits from decarbonization efforts, with average returns exceeding $221 million per company.
These advantages are obtained via two major avenues: growth derived from sustainable products and services, and improvements in operational efficiency.
Moreover, 88% of businesses identify sustainability as key to generating future value. For companies, this means that integrating sustainability into their corporate strategy not only reduces risks but also opens up opportunities to innovate, attract investment, and strengthen their reputation.
- 2. Sustainable supply chains: from words to action
According to the report, sustainability in the supply chain is no longer just an aspiration and has become an operational requirement. Half of B2B customers already prioritize sustainable suppliers, and this figure is expected to reach two-thirds in three years. In 2026, the focus will shift from training to actual management: traceability, risk assessment, and ESG criteria in procurement will be essential to maintain competitiveness.
For SMEs, demand from large customers is the main driver (56%), which means that sustainability will be a requirement to remain in the market.
- 3. Sustainable investment: a market that matures
According to data, at the end of 2024, assets managed with ESG criteria already accounted for 43% of total assets managed in Spain, with more than €238 billion. Regarding 2026, the report indicates that companies will need to demonstrate solid ESG performance and have viable transition plans if they want to access capital.
In addition, green and sustainable bonds must also demonstrate a real impact, in line with international standards.
This shows that sustainability is becoming a structural criterion for corporate financing.
- 4. Artificial intelligence (AI) and responsible governance
AI will be a key partner to improve the quality and traceability of ESG data, automate processes, and generate more consistent reports, becoming a key enabler to drive technical rigor in corporate sustainability.
However, it also poses some challenges, such as its environmental footprint and ethical risks, which will require the adoption of more efficient models, the incorporation of responsible-by-design principles (incorporating sustainability criteria in the design and operation of AI systems), and robust governance frameworks that ensure transparency in processes and significant human supervision. In this context, companies must strike a balance between technological innovation and sustainability and transparency.
- 5. Enhanced transparency and reporting
Consumer demands for environmental information about products and services mean that companies must provide clearer and more reliable information. In this regard, the European greenwashing directive, which comes into effect in March 2026, will make it obligatory to provide clear and verifiable sustainability information.
Reporting will become a key tool for measurement, verification, and communication, consolidating a model in which evidence-based transparency is a key factor for competitiveness. Reporting on nature and biodiversity is also surfacing, anticipating a future where the management of natural capital will be just as important as financial capital.
The trend is clear: 2026 will mark a turning point toward more rigorous, verified, and prudent reporting, where transparency will not only be a communication tool, but also establish itself as a strategic lever.
- 6. The arrival of regulations in Spain
In 2026, Spain is facing a decisive regulatory cycle with the transposition of European directives that will redefine the corporate framework. The CSRD (Corporate Sustainability Reporting Directive) will be implemented through the Sustainable Business Information Act (LIES) and will encourage companies to report more rigorous, transparent, and comparable ESG data.
In addition, the CSDDD (Corporate Sustainability Due Diligence Directive) will expand requirements related to human rights and the environment, so that companies can identify, prevent, and mitigate risks throughout their value chain.
Moreover, other complementary legislation is expected to be passed, such as the Sustainable Consumption Act, which will strengthen the cross-cutting integration of sustainability into governance, operations, and reporting. In this regard, companies' ability to adapt to this new regulatory framework, which will require greater transparency and accountability in the management of ESG impacts, will be a decisive factor in accessing responsible financing, maintaining stakeholder confidence, and ensuring competitiveness in the market.
- 7. Driving the transformation of the food system
In 2026, the agri-food sector will be consolidated as a strategic pillar for sustainability and innovation. Sustainable food systems play a key role in generating economic value, strengthening resilience, and ensuring quality throughout the supply chain.
Companies are moving toward models that integrate environmental and social criteria, improve traceability, and promote regenerative practices. This approach not only helps protect the environment but also opens up opportunities to access green financing and lead the transition toward a more balanced future.
In short, sustainability currently represents an opportunity to innovate, access financing, and strengthen corporate competitiveness. In this context, companies that act with a strategic vision will not only meet regulatory requirements but also lead the transformation toward a more resilient and prosperous future.