Ethics, compliance and sustainability trends shaping business in 2026
GoodBlog | read time: 5 min
Published: 8 January 2026
As we enter 2026, businesses are facing a challenging economic outlook amid a turbulent geopolitical climate. Navigating a successful path will require focus, integrity and determination. Despite these headwinds, we know from our experience that continuing to manage ethics, compliance and sustainability risks effectively and proactively will build resilience and add long-term value. The choices companies make now will shape their ability to manage these risks, protect their reputation and deliver sustainable growth in the longer term.
Against this backdrop, we expect 2026 to be a year of consolidation and pragmatism for ethics, compliance and sustainability teams. Less rhetoric, more implementation, and a renewed emphasis on what works in practice.
Managing human rights and environmental due diligence
After a prolonged period of uncertainty, the settlement of the EU Omnibus package will be welcome news for organisations and individuals working on human rights and environment programmes. While the Corporate Sustainability Due Diligence Directive (CSDDD) has been significantly watered down from its original ambitions, it still marks an important step-change. Large organisations will be required to begin the journey of identifying human rights risks in their supply chains and taking action to prevent and mitigate harm.
Crucially, this will not stop at large companies. The knock-on effects will be felt by smaller organisations that form part of global value chains, as well as by businesses operating beyond the EU’s borders. For many, 2026 will be about moving from high level commitments to more practical, risk-based approaches to human rights due diligence.
Renewed focus on fraud and corruption prevention
The UK’s Economic Crime and Corporate Transparency Act (ECCTA) put fraud prevention firmly on the agenda for in-scope companies in 2025. Demonstrating its determination to tackle economic crime, the Serious Fraud Office (SFO) published updated enforcement guidance at the end of last year. In it, the SFO makes it clear how organisations will be assessed under investigation, with the focus on how policies and procedures translate into conduct on the ground. For many businesses this will be a signal for a timely review of their fraud prevention and anti-corruption programmes, to ensure they are up to date and aligned with the new guidance.
This is good news for those working to tackle corruption and fraud in business and should help secure sufficient resources to ensure organisations are properly protected. In an environment of tight markets and pressured margins, there is a real business case for preventing corruption and fraud, both inbound and outbound. Robust controls are not just about regulatory compliance; they are about protecting value and reputation.
Intensification of supply chain scrutiny
Supply chains will come under even greater scrutiny in 2026. Deforestation, human rights and corruption risks are increasingly in the spotlight, not only for direct suppliers but also for those further upstream. Expectations from regulators, investors and customers are converging around the need for better visibility and accountability across complex supply networks.
This will drive renewed interest in cost effective risk assessment tools, but more importantly, in credible actions to tackle underlying risks. Mapping risks without follow up will no longer be sufficient. Organisations that can prioritise, act and demonstrate effectiveness, even incrementally, will be better placed to meet rising expectations.
With the Carbon Border Adjustment Mechanism (CBAM) now in force, companies importing in-scope goods into the EU will be required to declare the embedded greenhouse gas emissions associated with those imports and, from January 1st, purchase CBAM certificates reflecting any emissions not already priced in the country of origin. This represents a significant shift in how carbon emissions are accounted for in international trade and is expected to influence supply chain decisions, including changes in sourcing, production and, in some cases, onshoring. For ethics, compliance and sustainability teams, this adds another layer of complexity to supply chain oversight and reinforces the need for robust data, effective controls and strong cross-functional collaboration.
Global conflict and human rights
The number of active conflict zones around the world is rising, placing significant strain on businesses operating in or connected to affected regions. For these organisations, 2026 will demand a renewed focus on understanding their operating context and responsibilities.
This includes working constructively with local communities, taking the safety and security of employees and community members seriously, and ensuring that human rights are understood, respected and integrated into decision making. In fragile and conflict affected settings, ethical business conduct is not just a moral imperative. It is central to maintaining a social licence to operate.
The rise of AI: opportunity, responsibility and infrastructure impacts
Artificial intelligence is moving rapidly from experimentation to mainstream adoption across many industries. In 2026, the challenge for businesses will not be about whether to use AI but how to use it responsibly. Building ethical strategies for AI use will be essential to maintaining trust with employees, customers and wider society. This will mean addressing transparency, bias, accountability and human oversight, ensuring governance frameworks keep pace with technological capability and align with core business.
AI is also increasingly being used to support compliance programmes themselves. From monitoring and risk identification to assisting with complex reporting obligations such as CSRD, AI tools have the potential to improve efficiency and oversight. Used well, they can free up human capacity to focus on judgement, action and engagement. These are the crucial areas where ethics and compliance efforts will have the greatest impact.
Alongside this, the continued expansion of data centres to support AI and digital growth will bring new sustainability and ethics challenges into focus. GoodCorporation has worked with companies in this sector to ensure that the responsible management of data centres goes well beyond energy efficiency. Water use, local environmental impacts, supply chain risks, community engagement and workforce practices all require careful oversight in the construction and running of data centres. In 2026, we expect leading organisations to take a more holistic approach to managing the social and environmental footprint of digital infrastructure, recognising that trust in technology is closely linked to trust in how it is built and operated.
Rising importance of ethics in renewables transition
The continued expansion of renewable energy will remain a feature of the business landscape in . While there has been renewed political and market attention on oil and gas, and the role of fossil fuels in energy production, the carbon transition is nonetheless well underway and unlikely to go into reverse. Much of the renewables growth in 2026 is expected to continue in Asia often in markets with higher risks in relation to human rights, corruption and governance. Therefore human rights due diligence, responsible environmental management, stakeholder engagement and robust anti-corruption controls will be increasingly important areas of focus.
Looking ahead with confidence
Many companies we work with recognise the economic benefits of strengthening operational resilience and value creation by building integrity into their business models. Ethics, compliance and sustainability are not treated as separate initiatives, but as core drivers of long-term performance and trust.
For many organisations, 2025 was a year in which plans were paused and decisions delayed as uncertainty dominated the agenda. However, companies cannot afford to stand still. We expect 2026 to be a year when businesses move their plans forward, sharpen their focus on practical action and invest in their futures.
At GoodCorporation, we support organisations at every stage of this journey. From assessing and strengthening ethics and compliance frameworks, to embedding responsible business practices across global operations and supply chains, we help turn ambition into action. As expectations continue to rise, those that invest now will be best placed to thrive in 2026 and beyond.
To find out how we can support your organisation in turning these trends into practical action, get in touch with our team today.
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