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2026 will be the year when ESG reporting matures, simplifies and truly begins to create business value. And where we move from 1,000+ data points to focused value creation. But it requires a new approach to how we organise the task. You can read about why and which approach in the article here.
Let's be honest: recent years have brought regulatory chaos within ESG. Constant changes, unclear frameworks and an overwhelming number of requirements have left many companies frustrated and uncertain about how to navigate.
A turbulent 2025 for ESG has nevertheless yielded very good results
But now that we're approaching 2026, and Omnibus is almost adopted, it's actually worth reflecting on what all this turbulence has given us. Because beneath the surface of chaos and uncertainty, something really good has actually developed.
The result has been higher quality and better tools.
Ironically, the chaotic implementation process and the first waves of complex legislative requirements have actually forced the ESG discipline to mature faster than it otherwise would have done. This has given us three significant benefits:
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The simplification of ESRS has reduced the scope significantly and made the standard more practically applicable. Where we previously had to deal with 1,000+ data points, we can now focus more specifically on the areas that actually bring value for each individual company.
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The VSME standard has emerged as a useful tool for those companies not covered by the full reporting obligation, but who want structure in their work and to report on the most relevant topics. This makes particular sense in relation to value chain collaborations.
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But perhaps most importantly: the quality of ESG reporting generally has risen markedly. The bar has been set higher. We've moved away from self-invented KPIs, poor data quality and greenwashing-like reporting. Today, we have a common language and a common reference for what real and serious ESG reporting is.
Finally, peace to work
Now that Omnibus is almost adopted, we're getting what we've longed for for years: peace to work. Not because the task disappears, but because the framework is becoming more stable.
This means we can now shift gear from battling with regulatory requirements to instead focusing on what really makes sense for each individual company:
- Business value creation
- Risk management
- Demand from customers, suppliers and other stakeholders
- Strategic integration of ESG into the business.
We can finally begin to talk about ESG as an integrated part of business operations rather than a compliance task that must be handled on the side.
In the new reality, flexibility is key
Whilst the regulatory framework is now stabilising, we're seeing a new trend emerging in the way companies organise the ESG task. ESG is becoming a stable operational function – but it requires flexible organisation.
Traditionally, companies have thought in terms of fixed positions: either you employ a full-time ESG manager, or the CFO or another key person must take on the task alongside their other responsibilities.
But that constellation doesn't necessarily suit the nature of the ESG task as we see it today. The need for resources fluctuates in line with the reporting cycle:
- At quarterly reporting, there may be a need for dedicated help with data collection and consolidation.
- At year-end, the need peaks with both reporting, auditor collaboration and preparation of the annual report.
- During employee absence, the competence must still be present so that reporting doesn't grind to a halt.
- During operational periods, the need is more limited and can often be handled by existing resources with support.
For many companies, the ESG requirement doesn't add up to a whole number of full-time employees. Smaller companies may not need a dedicated ESG department, whilst larger companies with permanent ESG staff often need extra capacity during peak periods. In both cases, the challenge is the same: the task must be solved properly when the need arises – regardless of whether the company has the fixed capacity or not.
New solution models are gaining ground
This is where we see the future of ESG organisation taking shape.
For companies, interim ESG staff who come in when needed are becoming an attractive solution. Whether it's for quarterly reporting, year-end or during absence. Simply because they bring experience from other companies, know the systems and get started quickly. When the peak is over, they step out again. Another attractive alternative is purchasing ESG-as-a-Service for companies that don't need a full FTE to run the reporting. Here, the company is assigned a dedicated, experienced consultant who follows the business closely – typically an agreed number of hours per month. This ensures continuity and understanding of the company, whilst providing flexibility in resource consumption. A service that more and more advisory firms – including ourselves – are offering.
So this isn't about saving money for companies. Rather, it's about getting the task solved properly with the right competencies at the right time. Which is why the very traditional constellations aren't necessarily the ones that provide the most value anymore.
In 2026, we focus on what matters
When I look ahead to 2026, I believe we're moving towards a year where we focus more on fewer, but more important things in our ESG efforts.
The mud has settled. The water is clear. We therefore no longer need to struggle with 1,000+ data points and unclear requirements. Now we can sharpen our focus on the things that either:
- create commercial value for the company
- support risk management
- meet specific stakeholder requirements.
The ESG discipline has matured. The standards are in place, the quality requirements are clear, and we have a common language. Now it's about using this stability to create real value for companies.
Do you need help finding the right organisational model for your ESG reporting?
At Basico, we have extensive experience with ESG reporting across industries and company sizes. We offer both interim resources and ESG-as-a-Service, so you can get the flexibility you need.
Contact us for a no-obligation conversation about how we can help your specific company.
