Sustainable Finance, ESG Digital, and AI: Accelerating ESG delivery in 2026

In sustainable finance, updates to SFDR law and the rollout of the new EU Green Bond legislation continue to provide financial support for sustainability and decarbonisation.

Under the new SFDR 2.0, the aim is to reduce greenwashing risks and enhance clarity for investors by introducing simpler requirements. Three new categories of investment - Transition, ESG Basics, and Sustainable with explicit criteria replace the previous “Article 6" (non-ESG), "Article 8" (light green), and "Article 9" (dark green). This is due to be finalised in 2026 and expected to go live from 2027. 

In addition, as part of the Omnibus II package, the simplified InvestEU programme will further support certain EU policies, notably related to the Competitiveness Compass, the Clean Industrial Deal, defence industrial policy and military mobility.

The revised law will also make it easier for member states to contribute to the programme and simplify administrative requirements.

This article reflects the regulatory and policy landscape as at the time of publication. Given the pace of change, developments may occur after release. Contact our team for personalised advice.

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Key Takeaway

Explore how sustainable finance and the options available may suit your capital investment needs in 2026.

ESG Digital and AI

Digital tools for ESG continue to grow to support data collection, management, and applications such as reporting and tracking supply chain traceability. Within AI, the opportunities of fast-tracking sustainability data needs while balancing its high embedded Carbon Footprint continue.

Key Takeaway

Consider how digital ESG solutions for data management, traceability, and reporting can add value to your business.

Explore the 2026 Sustainability Key Insights Series

Browse detailed takeaways from our latest webinar, with additional insights from our subject-matter experts.
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Meet our Sustainability leaders

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Carol Lynch

Tax Partner & Head of Customs and International Trade Services, BDO Dublin
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Michael Costello

Partner, BDO Dublin
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