1. The ESG Reset A Fresh Beginning: Why 2026 Feels New Earlier, ESG discussions mostly circled around forms, disclosures and attractive sustainability booklets. That phase has clearly passed. In 2026, ESG strategy is not sitting quietly inside the compliance department anymore—it is part of business planning and corporate strategy. Directors are not just thinking, “Did we file everything?” They are thinking, “Can this company survive shocks and future risks?” This transition