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Sustainability reporting is entering a new phase. As we move into 2026, expectations around disclosure, data quality, and accountability are increasing, and organisations are being asked to move beyond ambition towards audit-ready, decision-useful reporting. In Episode Five of Sustainability Unlocked, Emma Gray, Principal ESG Consultant, and Bryony Salter, Head of Sustainability at Positive Planet, explore the sustainability reporting landscape shaping 2026, and what organisations should focus on next. What this session covers: The evolving UK sustainability reporting landscape, including the move towards ISSB-aligned reporting The shift from badge-grade sustainability to audit-ready data and disclosures Why Scope 3 and value-chain data are becoming increasingly important How reporting expectations differ for SMEs and larger organisations Key takeaways: What “good” sustainability reporting looks like in 2026 Where organisations commonly underestimate data and assurance requirements How to prepare for rising regulatory and stakeholder accountability This session is designed for business leaders, sustainability and ESG teams, and organisations navigating regulatory change, investor expectations, and evidence-based sustainability reporting. Want to explore how this applies to your organisation? Speak to the team at Positive Planet: https://positiveplanet.uk/contact-pos... Connect with us on LinkedIn: Positive Planet: / positiveplanethq Bryony Salter: / bryonysalter Emma Gray: / emma-gray94