EU Circularity Rules, CSRD Delays, and a Shifting Global ESG Landscape: What’s Changing in 2026

The EU has approved new circularity rules for the automotive sector while proposing a two-year delay to CSRD reporting deadlines — a dual signal reflecting the tensions shaping European sustainability policy in 2026. Meanwhile, global ESG headwinds are intensifying, from World Bank climate finance cuts to US clean energy credit rollbacks.