In February 2026, the EU formally adopted the Omnibus I Package, revising the landmark CSRD and CSDDD. Companies with over 1,000 employees and €450M turnover must now disclose their environmental impacts — including those of their AI infrastructure — under standardised EU standards.
Gartner confirmed that carbon emissions are now a top-three criterion in cloud procurement decisions. The Carbon Border Adjustment Mechanism (CBAM) moved from reporting to full financial obligation in January 2026 — meaning embedded emissions in supply chains now carry a direct cost.
New climate disclosure requirements are landing in Australia, Spain, and beyond, impacting US-based multinationals globally. As PwC’s State of Decarbonization 2026 report warns: only 14% of companies publicly report using AI to improve sustainability or emissions reporting. That gap is becoming harder to defend.
