Changes in the Business Register and ESG 2026: What does the new legislation bring for companies? Leading experts analyze the impact on companies in the TREND annex
The Slovak business environment awaits in 2026 one of the largest legislative transformations in the last decades. On this occasion, he prepared a weekly TREND, as part of its special annex to the survey Law Firm of the Year, expert discussion by leading legal experts.
Our Law Firm BRICHTA & PARTNERSWhich, in this year's ranking, is again confirmed its position among the award-winning offices, was invited to contribute to this analysis. Our expert Petra Husstavovatogether with other experts from practice, she evaluated the confluence of the new Commercial Register Act, amendments to the Commercial Code and the new rules of responsible business (ESG).
Expert Consensus: The Resilience of Firms Will Be Determined by the Quality of Regulation
The main topic of discussion was not just the rigor of the rules themselves, but their cumulative effect. As Petra Húšťavová pointed out in the paper, companies today face legislative changes that have the ambition to bring the country closer to European standards, but they often come without a sufficient transition period.
Key points of the expert discussion:
- Reform of the Commercial Register: Experts welcome the push for greater transparency. However, the novelty is the strict requirement for notarial minutes or Attorney's Authorization founding documents. For entrepreneurs, this means an increase in formal claims, which, however, can be effectively resolved precisely in cooperation with an authorizing lawyer.
- Foreign investment under pressure:In the discussion, there was a concern that increased bureaucracy could negatively affect the perception of Slovakia in the eyes of foreign investors. Urgent changes in companies can slow down under the new regime, which requires experienced legal advice with a focus on international business.
- Responsible Business (ESG): The transposition of the CSDDD Directive (by July 2026) changes the view of companies' responsibility for supply chains. Petra Húšťavová told TREND that although this is a burden, the law can be a positive signal that Slovakia takes the issue of sustainability seriously, which will improve companies' access to capital.
- Protection of personal data:The new data protection law is intended to eliminate duplications with the GDPR. Experts agree that for companies this is the ideal moment to carry out an internal audit and revision of documentation, especially when implementing artificial intelligence (AI) systems.
Quality before quantity
The deepest consensus among the experts in the TREND Annex was not the assessment of individual laws, but the requirement for predictability. The business environment does not just need additional regulation, but a partner to help them implement changes without compromising liquidity.
V BRICHTA & PARTNERSWe are aware that in such a dynamic environment, certainty is key for companies. Our placement in the ranking Law Firm of the Yearis a confirmation to our clients that we have the expertise to navigate these complex changes.
How can we help you?
Following the topics discussed in Trend, we are ready to provide you with cooperation in:
- Authorization of corporate documentationaccording to the new law.
- Setting up compliance processesfor ESG and supply chains.
- Legal Auditsin the field of data protection and new technologies.
Contact us to prepare your company for the legislative challenges of 2026 with a partner that belongs to the market leader
This article was created on the basis of an expert discussion paper in a special supplement of the weekly TREND to the Legal Firm of the Year survey, to which was also contributed by attorney Petra Húšťavová from BRICHTA & PARTNERS.