Reporting and disclosure

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.

KPMG's blog which assesses global companies’ readiness for the EU’s new Corporate Sustainability Reporting Directive shows large and significant gaps.

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 the Deloitte Academy and the International Sustainability Standards Board (ISSB) hybrid event during London Climate Action Week on advancing harmonisation through the ISSB.

At COP27, the Mission Possible Partnership launched a set of 2030 Milestones, detailing the necessary action that needs to be taken in this decade to decarbonise heavy industry.

This Climate Governance Initiative case study looks at Brazilian beauty giant Natura &Co that has long been a champion of sustainability.

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.

Chapter Zero partnered with Deloitte in 2024 to host a roundtable discussion exploring the critical roles of non-executive directors (NEDs) and chief sustainability officers (CSOs) in driving climate and sustainability integration within business strategy. We have summarised here the key takeaways from the session.

In collaboration with EY, the second module in our Transition Planning series equips non-executive directors (NEDs) to navigate the rapidly evolving regulatory landscape in which climate transition planning sits and understand the implications for businesses.

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.

This report by CDP and Boston Consulting Group (BCG) illustrates how upstream Scope 3 supply chain emissions can be 26x that of Scopes 1 and 2 combined.

McKinsey survey respondents reporting increased ESG impact say their organizations focus on both protecting and creating value.

Watch Chapter Zero and the Deloitte Academy's deep-dive CSRD webinar, where we cover the core concepts of double materiality, potential gaps and pitfalls, and provide an assurance perspective.

Watch the Deloitte Academy and the International Sustainability Standards Board (ISSB) hybrid event during London Climate Action Week on advancing harmonisation through the ISSB.