It is hard to believe we are already well into summer 2026—marked by a steady stream of out-of-office replies. We hope this season is offering you and your teams time to get outside, recharge, and soak up some sunshine.
As always, there is a lot happening in the governance and sustainability space. Below is a snapshot of the issues and conversations currently top of mind for our team.
If we can answer any specific questions, please don’t hesitate to reach out. I’d love to hear from you.
- Chad
Our Latest Insights
Check out some of our latest thoughts on today's biggest sustainability issues.
What We Heard at NIRI 2026
Key Themes from the NIRI 2026 National Conference in Chicago, IL.
Our Head of Consulting, Malin Clark, attended the NIRI 2026 conference in Chicago, IL earlier this month, where the agenda focused on the issues shaping investor relations today. To help companies adapt to today’s biggest issues, we have mapped out the key themes that emerged from the conference — including regulatory change, retail ownership, trading dynamics, and AI’s growing role in the market.
On June 11, 2026, the Science Based Targets initiative (SBTi) published Version 2.0 of its Corporate Net-Zero Standard. This is the most significant update to the framework since it launched in 2021.
Here are four changes that companies with existing or planned targets need to understand:
• Best-efforts compliance: companies that miss targets remain in good standing if they are transparent about barriers and what they are doing to address them. This replaces the original pass/fail model.
• More flexibility in target-setting: methodology now accommodates different business contexts rather than a single approach.
• Mandatory transition plans: companies must publish implementation roadmaps alongside their validated targets.
• Timeline: V1.3.1 remains in effect through 2026. Companies can submit under V2.0 from Q1 2027. V2.0 becomes mandatory for all submissions after January 31, 2028.
Company validated targets have grown exponentially, surpassing 10,000 in 2026 and making significant gains within near-term and net-zero targets.
THE BOTTOM LINE
How are you preparing to meet these new standards, for your company or for your customers?
Let Third Economy advise on your science-based target strategy and discuss the implications of SBTi's V2.0. Contact our experts below.
The SEC Commission has proposed rescinding its climate disclosure rules, keeping the US reporting landscape in flux for public companies. For many issuers, the bigger challenge now is how to maintain consistency across investor expectations, internal reporting, and rapidly changing policy signals.
CDP, the disclosure platform used by 22,000+ companies, is splitting into a private equity-backed commercial entity for data and disclosure services, and a new CDP Foundation focused on scientific methodology. The 2026 disclosure cycle proceeds as planned. Worth watching: what private ownership means for long-term data access and pricing.
EUROPEAN COMMISSION: EU Refines ESRS to Simplify Sustainability Reporting (May 6, 2026) The European Commission has launched feedback on revised European Sustainability Reporting Standards, which are designed to be shorter, clearer, and less burdensome for companies. The draft rules reduce mandatory datapoints by more than 60% and total datapoints by more than 70%, while keeping the core reporting framework in place.
Artificial intelligence is increasingly showing up in shareholder activism, with companies facing pressure not just on innovation strategy but also on disclosure, oversight, and risk management. That makes it a timely governance issue for boards and investor relations teams alike.
Governance has overtaken environmental issues as the top sustainability-related reputational risk, according to a recent GlobeScan survey. That shift underscores how board oversight and corporate accountability are shaping the broader sustainability agenda. It also reinforces the growing importance of how companies explain governance decisions to investors and other stakeholders.
Meet me at US SIF Forum this week in Washington, DC?
Chad will be attending US SIF Forum 2026, taking place June 24-26 in Washington, DC. If you are also attending the conference, let’s connect!
📍Wednesday, June 24, 2026 - Thursday, June 26, 2026
🏨 Hilton Arlington Rosslyn The Key, Arlington, VA
📫 Email chad.spitler@thirdeconomy.com to schedule time
