Ensure Accountability

Monitoring and reporting

This topic considers how to:
  • effectively monitor and report climate-related disclosures
  • understand the importance of data transparency and accurate reporting, along with scope 3 emissions and supply chain considerations
  • and keep up with the ever-evolving landscape of climate reporting.

Blog articles

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Chapter_Zero_Five_tips_for_your_annual_reports
Blog | 19 Sep 2023

Five tips for your annual reports

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.

External Link
Blog | 9 May 2023

CFD vs TCFD – spot the difference

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.

External Link
Blog | 13 Dec 2022

TCFD 2022 Global Progress Report for Banks

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

Explainers

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Collaboration with Accounting for Sustainability
Explainer | 24 Jan 2024

Audit Committee Dialogue Summary: Transition planning and the changing sustainability reporting landscape

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.

Collaboration with Centre for Climate Engagement
Explainer | 17 Oct 2023

The TNFD: a briefing to address nature in the boardroom

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.

Collaboration with Accounting for Sustainability
Explainer | 11 Oct 2023

Audit Committee Dialogue Summary: External reporting, internal audit, assurance and controls

In 2023, Chapter Zero 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 first session focused on external reporting requirements and internal audit and assurance controls. These are two key topics that continue to evolve and are critical for Audit Committees to keep ahead of, and you can find the key session takeaways below.

Reports

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External Link
Report | 27 Sep 2023

Analysis of 2022 UK Company Annual Reports

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

External Link
Report | 4 Aug 2023

Achieving a circular economy: using data-sharing tools, like the Digital Product Passport

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.

External Link
Report | 10 Mar 2023

Understanding climate-related disclosures of UK financial institutions

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.

Videos

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Collaboration with Deloitte Academy
Video | 30 Jan 2024

Watch: Taskforce on Nature-related Financial Disclosures

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.

External Link
Video | 1 Nov 2022

Watch: A focus on climate related 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.

Collaboration with Deloitte Academy
Video | 21 Sep 2022

Watch: Climate and ESG reporting: An update for the board

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.

Events

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Collaboration with Deloitte Academy
30th January 2024 @ 8:30

Taskforce on Nature-related Financial Disclosures

In this webinar, we will be joined by Emily McKenzie, Technical Director at TNFD Secretariat, and Sue Lloyd, Vice-Chair of the International Sustainability Standards Board, to discuss the Taskforce on Nature-related Financial Disclosures' (TNFD) recommendations, including how they may be used to inform future standard setting and regulations. We will also consider the actions companies can take now to integrate nature and biodiversity into decision-making and reporting.

Collaboration with Accounting for Sustainability
24th January 2024 @ 10:30

Climate Dialogue: Audit Committees

Join us for a session exclusively for Audit Committee Chairs and Members, in collaboration with Accounting for Sustainability (A4S) to explore transition planning and get an understanding of emerging requirements and changing regulations for Audit Committees to drive climate action on boards. 

Collaboration with Deloitte Academy
20th November 2023 @ 9:00

Sustainability and climate reporting: A focus on your year-end reports

In this webinar, in collaboration with the Deloitte Academy, we will discuss the latest developments and best practice in relation to UK and Global reporting standards for sustainability and climate and when they will be applicable to UK organisations.