Monitoring and reporting

With extensive expertise chairing multiple FTSE350 boards, as an investor and pension fund trustee, Chapter Zero Supporting Chair Sarah Bates shares her top five tips for this annual reporting season.

This Deloitte blog looks specifically at the interaction between CFD and TCFD requirements, what it means for companies caught by both, and what changes CFD implies for TCFD.

An Accenture blog on the 2022 TCFD progress report for banks.

In September 2023, the TNFD published its final Recommendations for businesses and financial institutions to disclose material interactions with nature. These aim to inform better decision-making by companies and capital providers, and contribute to a shift in global financial flows toward nature-positive outcomes and the goals of the Kunming-Montreal Global Biodiversity Framework. This briefing, produced by the Climate Governance Initiative, explains what the latest TNFD recommendations mean for you as a board director and key questions to ask in the boardroom to ensure your organisations can benefit from the opportunity to make impactful changes for business and nature.

Net zero is a corporate norm, with almost two-thirds (65%) of the annual revenue of the world’s largest 2000 companies now covered by a net zero target. Net Zero Tracker looks at the published targets at 12 June 2023.

The IFRS Sustainability Disclosure Standards have been designed to provide a global baseline of sustainability-related disclosures for the capital markets. Here are 10 things you need to know about the ISSB’s new standards.

A UKEB analysis of 2022 UK Company Annual Reports: A Study in Connectivity.

The world’s material circularity currently stands at 7.2% - having decreased from the 8.6% material circularity recorded for 2020 and the 9.1% for 2018. This WBCSD research provides a practical example of the data flows that may exist and be utilized to enable a circular economy across four sectors.

This working paper sets out research in progress by Bank of England staff. They explore the determinants of firm disclosures by creating a unique, firm-level panel data set on climate-related disclosures of UK financial institutions.

Year-end climate related reporting for listed companies: Do you know the essential questions to ask your management team? This EY UK video explores the topic.

In collaboration with Deloitte, we discussed the current climate and ESG reporting requirements with observations on reporting best practice. Some of the key issues for boards to consider over the coming months and to factor into your year-end accounts’ disclosures were also shared.

In this webinar, in partnership with the Deloitte Academy, we look at the acceleration in the move to mandatory ESG reporting and what this means in terms of the quality of sustainability data that will be expected. In particular we look at the growing calls for assurance, what assurance is required now, how that will likely change, and the key considerations that companies need to make to meet stakeholder needs and drive confidence in the information being reported.