In 2026, corporate sustainability is no longer just a compliance question. It has become a lens on trade and geopolitical tensions. Washington views several European directives as trade barriers, Beijing has adopted legal tools to counter foreign due diligence requirements, and no multilateral forum is coordinating these shifts.

Yet two opposite dynamics are at play. On disclosure, major economies are converging. China is building its national system on the ISSB baseline and even shares Europe's double materiality principle, while the United States favors a strictly financial approach. On supply chain due diligence, the divide is widening: a European group operating in China may be required to investigate its suppliers when Chinese law restricts precisely that.

Because Ksapa works with European, American and Chinese companies on these issues, we are well placed to decode these tensions and identify paths toward common ground. These include a single data architecture, one consistent narrative for every audience, documented trade-offs, and more dialogue where audits become sensitive.

Fragmentation does not make sustainability irrelevant; it changes its nature. It calls for a consistent course anchored in shared references such as the OECD Guidelines for Multinational Enterprises. Our featured article sets out six principles for navigating between blocs while staying true to your commitments.Our team and networds stands at the ready to discuss further together how to navigate such uncertainties...

Farid Baddache, Président