Environmental, Social, Governance

Sector trends 2027

ESG reporting requirements remain in effect, but enforcement activity and corporate compliance initiatives have lost momentum. Many organisations are allocating fewer resources to adapting proactively, although this trend is widely expected to be temporary.

While net-zero ambitions continue to be part of many organisations’ strategies, progress has slowed. New commitments are becoming less frequent, and timelines for implementation are increasingly being pushed back.

DE&I programmes are attracting less attention and investment as organisations place greater emphasis on short-term business objectives, operational performance, and cost management.

Interest in ESG-focused investment products has moderated, leading to slower capital inflows. Compared with previous years, sustainable investment strategies are receiving a lower level of priority from investors.