Insights
Sillion’s Investor Sustainability Report
What investors want from corporates in 2026
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We are pleased to present the fifth edition of Sillion’s annual investor sustainability report, a guide to help UK-listed companies understand what investors expect from corporate sustainability disclosures and communications, and how that information is likely to be used.
This year’s findings reflect a reset in the ESG conversation: a retreat to financial materiality, sharper focus on returns, and consolidation around the ISSB as the global baseline.
Key Themes
Materiality redefined: Investors are recalibrating priorities around financial relevance and performance.
ISSB and global alignment: Regulatory convergence is driving efficiency and comparability.
Europe’s course correction: Applause for proportionality and the rightsizing of disclosure burdens.
Transition planning under scrutiny: With 2030 targets approaching, investors want credible, costed action plans.
Nature and AI: Attention is shifting away from new frontiers unless clearly material, with AI and water stress emerging as practical near-term risks.
As ever, feel free to get in touch if you have any questions about the insights or would like to learn more about how we can help you meet investor expectations.
“We’re back to 2019 – comply with required disclosures, and then focus on what is [financially] material. That’s what we want to see from businesses.”
— Interviewed UK asset managerAbout the Research
This year, we interviewed 15 asset managers of different sizes and investment approaches, representing a combined AUM of approximately £3.77 trillion.
Their perspectives highlight a decisive shift toward financially-grounded sustainability assessments, shaped by regulatory change, market volatility, and evolving asset owner expectations.
Now in its fifth year, the series tracks how investor expectations have shifted through five cycles of regulatory change, from early ESG enthusiasm to today’s pragmatic focus on value creation.
“This year’s findings show a clear reset. Investors want companies to focus on the issues that genuinely influence long-term value. Financial materiality, credible transition plans and alignment with the ISSB are becoming the anchor points for effective sustainability strategy.”
— Tom Rayner, Sillion DirectorSend an enquiry
Sillion is a strategic communications advisory practice focused on the energy transition and sustainability. We advise senior leaders on narrative, stakeholder positioning, and communications risk in high-scrutiny, high-stakes contexts.
If you would like to discuss the implications of this report or explore how the findings relate to your organisation, get in touch.