This article responds to claims that ESG is dead following regulatory pullbacks in 2025. It argues that environmental and social factors remain critical to business resilience and long term value, and explores why ESG may need a new framing. The piece outlines a practical shift for 2026 from ESG as reporting to ESG as a resilience capability grounded in governance, trusted data and integrated decision making.

This article explores why ESG in 2026 is shifting from reporting to resilience. It explains how organisations can use ESG as a management discipline by strengthening governance, improving trust in sustainability data, integrating ESG into risk management, and focusing on climate and supply chain resilience. A forward looking reflection for business leaders and sustainability teams.