For luxury brands, sustainability legislation is no longer a distant prospect but an immediate and defining business reality.

As consumers and investors expect brands to lead with purpose and embed environmental, social and governance (ESG) principles across their entire operations, regulatory pressures and requirements have also ramped up globally.

To support compliance and strategic decision-making in this fast-evolving and often uneven ESG landscape, the fourth edition of our ESG Policy Guide, in collaboration with Positive Luxury, focuses on the key regulatory trends and ESG developments that brands in the luxury sector need to know.

This year’s guide expands its coverage from the UK, EU and US to the UAE, Asia Pacific and Latin America, offering enhanced guidance on:

  • circularity
  • climate transition
  • biodiversity
  • supply chain transparency

It also provides an updated glossary of key legislation and ESG terms, as well as spotlights emerging issues such as:

  • sustainability collaborations
  • AI and ESG
  • the impact on SMEs

ESG Policy Guide 2026


*Renata Amaral, partner at Trench Rossi Watanabe, participated in this report. Trench Rossi Watanabe and Baker McKenzie have executed a strategic cooperation agreement for consulting on foreign law.
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