Question

What changes to assessment expectations should companies prepare for in 2026?

Three developments are worth monitoring. First, the materiality customisation pilot, currently available to specific sectors, allows companies to opt out of non-material environmental topics, which changes the assessment scope. Second, reporting requirements have tightened: a public sustainability report aligned with a recognised standard is increasingly required to achieve Reporting scores above 50/100. Third, medal thresholds continue rising as the rated-company database grows: based on ESGIM's internal benchmarking, the approximate Silver score increased from 68 to 73 points between July 2025 and May 2026. Companies maintaining their score without improving will find their medal tier under pressure at reassessment.