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 partnership with Accounting for Sustainability (A4S), Chapter Zero recently held the third session of its series of roundtables for Audit Committee chairs and members to explore the emerging requirements for audit committees in effectively driving action on climate and nature from the boardroom.

Chapter Zero recently organised a series of two roundtables for Audit Committee Chairs and members in partnership with Accounting for Sustainability (A4S) to explore forward planning, effective communication, and an understanding of emerging requirements for Audit Committees to drive climate action on boards.  With expert input from A4S, the second session focused on transition planning and the changing sustainability reporting landscape. These are two topics that are critical for Audit Committees to keep ahead of, and you can find the key takeaways from the second session below.

In September 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published its final Recommendations for businesses and financial institutions to disclose material interactions with nature. This briefing, produced by the Climate Governance Initiative, explains what these recommendations mean for you as a board director and key questions to ask in the boardroom.

This 2024 article from the International Accounting Standards Board, written 31 July 2024, proposes examples of improved reporting of climate-related and other uncertainties in financial statements.

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.

Watch Chapter Zero and the Deloitte Academy's discussion of the latest developments and best practice in relation to UK reporting, including sustainability and climate reporting requirements.

Watch Deloitte's discussion into the TNFD disclosure recommendations, including how they may be used to inform future standard setting and regulations, alongside considering the actions companies can take now to integrate nature and biodiversity into decision-making and reporting.

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.