International ESG & Sustainable Finance Review 2026/27

As we enter the 2026–27 cycle, sustainable finance is undergoing a decisive recalibration: the era of broad ESG mandates is giving way to rigorous, outcome-focused integration amid geopolitical fragmentation and intensifying climate risks. Investors and regulators are now prioritising credible transition plans, robust double-materiality reporting and the sharper pricing of both physical and transition risks over aspirational pledges.