Preparing an ESG report once seemed like just another compliance task to me. But in recent years, I have realized that reporting Environmental, Social, and Governance factors has become a real driver of business value. In 2026, the expectations are even higher, the rules get sharper, and stakeholders—regulators, investors, customers—demand transparency like never before. Rekompense works at the intersection of these challenges, making ESG reporting not just a duty but an actual advantage.
Why ESG reporting matters now more than ever
I used to see ESG reports as paperwork. But times have changed. Companies today are not only measured on financial success but also on their environmental impact, how they treat people, and governance structures. In my experience, a well-prepared ESG report tells your story honestly and builds trust. This trust can help attract investment, win contracts, and motivate your team. It reduces risks of regulatory fines or reputational harm. It even opens new doors in markets where sustainability is expected—not optional.
Turning sustainability into measurable results is not a trend—it's what sets your business apart.
By connecting ESG data to your goals and sharing it clearly, you stand out. Projects like Rekompense are transforming this process, offering a path to anticipate changes and use regulations for strategic growth.
Understanding ESG standards and trends for 2026
Reporting ESG in 2026 looks a lot different than it did five years ago. Regulators are tightening the rules, especially with updates influenced by ABNT standards in Brazil. I see more questions about science-based targets, clear metrics for diversity, and climate risks. Stakeholders now expect materiality assessments that aren’t generic. And digitalization means more of your ESG data is public, not hidden in a PDF on your website.
Some key shifts I’ve noticed:
- Greater standardization of indicators for emissions, water, and social responsibility.
- Expanded requirements for supply chain transparency.
- Heightened demand for independent assurance of ESG data.
- Integration of ESG into financial reporting cycles.
Keeping up means checking trusted resources. I often review sustainability content like industry guides on sustainability and specialized sources, so I don't miss updates. Of course, following new ABNT guidelines is part of my routine, too.
How to start your ESG report: Step-by-step
Many people I speak with are overwhelmed about where to begin. I find breaking the process into steps helps. Here is what I recommend based on my hands-on experience:
- Assemble your ESG team. Bring finance, operations, HR, legal, and sustainability experts together. Real ESG reporting needs cross-collaboration.
- Map regulations and standards for your market. Check for relevant ABNT standards, local requirements, and sector guidance. Rekompense specializes in translating these into practical steps.
- Identify priorities through a materiality assessment. This means talking to stakeholders and reviewing risks. What matters most to your business and your stakeholders in 2026?
- Collect the right data. Gather historical data on energy use, emissions, diversity, accidents, training, board composition, cybersecurity, community initiatives, and more. Make sure it's reliable.
- Align your disclosures. Decide how you want to structure your report. Use internationally accepted frameworks if they apply. I’ve learned that a structured outline saves time later.
- Draft, review, and validate. Write the report, check facts, and ideally get independent assurance. Gaps? Fix them before publishing.
- Communicate—then listen. Publish in a visible place. Share with stakeholders, but also seek feedback. Continuous improvement is now expected each year.
After years working with ESG data, I can say this: The process is not about perfection—it's about progress and transparency.
The structure of a future-ready ESG report
By looking at excellent reports and assessing what investors want, I noticed certain elements should be present in every 2026 ESG report. In my opinion, these sections are non-negotiable:
- Summary and CEO statement: Make it personal and transparent. A short, direct message from leadership helps set the tone.
- Materiality matrix: Clearly show what you've prioritized and why. This is one of the first things a stakeholder will seek out.
- Environmental data: Report on scope 1, 2, and 3 emissions, waste management, resource consumption, and climate strategy.
- Social indicators: DE&I (diversity, equity, inclusion), employee well-being, safety statistics, and community impact.
- Governance highlights: Board independence, anti-corruption, ethics programs, data protection.
- Risk assessment: A sharp analysis of climate, reputation, and regulatory threats. Find more on this in risk management guidelines.
- Targets and progress: Report on goals versus actual outcomes—and explain variances. Investors value honest reflection.
- Assurance statement: If your data was audited, share it. Trust depends on reliability.
- Appendix and contact info: Detailed tables, frameworks used, and who to contact for questions.
Organizing your ESG report this way signals maturity and credibility.
Collecting and validating your ESG data
Early on, I underestimated the time it takes to gather accurate data. ESG information is usually spread across finance systems, HR databases, environmental logs, and partner records. In my experience, every number matters—stakeholders will ask for proof, especially after new standards roll out.
When I help prepare ESG reports, I focus on:
- Double-checking historical data and correcting errors before reporting.
- Documenting your data sources—you need to show transparency.
- Setting up periodic review routines for data quality. Automation can help, but always verify before sharing.
I keep up with the latest in regulatory and compliance trends by reading sector resources and checking out updates in dedicated compliance articles. These updates often impact report requirements each year.
How to make your ESG reporting strategy future-ready
I often say: If you only aim to tick boxes for 2026, you risk falling behind by 2027. What will set your company apart is proactive planning, not just compliance. In my work with Rekompense, I’ve seen three habits make a difference:
- Anticipate new trends: Keep your team updated about likely rule changes and hot topics. Follow ABNT, but also look at global frameworks that might inspire shifts in your market.
- Involve all stakeholders: Don’t write in a vacuum. Employees, suppliers, investors, and community voices can reveal material issues you might miss alone.
- Integrate ESG in your business model: Don’t just report what you already do—use ESG insights to set new goals and drive real change. This may unlock new funding, as investors look for sustainable business strategies.
For extra depth, I sometimes read through analysis on ESG strategy and insights into corporate strategy.
Conclusion: Make ESG reporting your competitive edge
Each year, I see more companies understand that ESG is not just about doing what is right. Reporting effectively turns responsibility into performance. As business shifts and regulations change, I believe the smartest move is to treat your ESG report as a living tool—a reflection of progress, ambition, and readiness for tomorrow.
Rekompense guides your company to turn regulatory requirements into strategic success. If you want to anticipate trends, reduce risks, and show measurable results, now is the time to connect with us and see how we can help you do more with ESG.
Frequently asked questions
What is an ESG report?
An ESG report is a formal document that shows how a company manages and discloses its activities related to environmental, social, and governance (ESG) factors. It includes data, narratives, goals, and performance in areas like emissions, diversity, ethics, and leadership practices.
How to start an ESG report?
Start by forming a dedicated team and mapping relevant regulations and standards applicable to your industry and region. Then, identify key ESG priorities, collect reliable data, and structure your report based on expectations from stakeholders and leading frameworks.
What are ESG reporting standards?
ESG reporting standards are structured guidelines and requirements that define what and how companies should disclose about their environmental, social, and governance activities. They provide consistency for stakeholders to compare performance across businesses and typically evolve with regulatory and market changes.
Why is ESG reporting important?
ESG reporting is important because it ensures transparency, builds trust, attracts investment, helps manage risks, and shows the company's commitment to sustainable and ethical practices. Regulators and investors look for this information when making decisions.
How often should I update ESG reports?
Most companies should update their ESG reports annually to provide the most current information to stakeholders and meet regulatory requirements. However, key updates may occur more frequently if there are material changes or new trends affecting your operations.
