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Non-financial reporting

The landscape for non-financial reporting is evolving at pace with further expected changes on the horizon. View a range of resources and guidance on current as well as future narrative reporting requirements.

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Getting started with climate reporting part 1

Focusing on the UK's Climate-related Financial Disclosure Regulations 2022, this webinar recording provides an overview of the requirements for those reporting under TCFD-aligned frameworks for the first time.
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Narrative Reporting Update 2023

In this webinar, expert speakers cover current issues in reporting in the front-half of annual reports, including new and forthcoming requirements and the broadening range of companies falling in scope of these requirements.
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Exclusive

Climate-related Financial Disclosure Regulations

This factsheet provides an overview of the Climate-related Financial Disclosure Regulations 2022. The Regulations apply to UK companies and LLPs that report under both UK GAAP and IFRS.
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Shaping sustainability standard setting

In this thought leadership report, ICAEW’s Corporate Reporting Faculty analyses the key features of accounting standard setting and considers the challenges faced by sustainability standard-setters.
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Sustainability reporting in the UK

UK Sustainability reporting requirements
  • Helpsheets and support
  • 06 Feb 2024
An overview of current and future UK sustainability reporting requirements including signposts to relevant practical guidance for preparers.
Climate roundtable publication
  • Report
  • 20 Oct 2022
A report summarising thoughts shared at a roundtable discussion on recent climate reporting, including findings from faculty research.
Exclusive Climate-related Financial Disclosure Regulations
  • Helpsheets and support
  • 02 Feb 2023
  • PDF (367kb)
This factsheet provides an overview of the Climate-related Financial Disclosure Regulations 2022. The Regulations apply to UK companies and LLPs that report under both UK GAAP and IFRS.

Sustainability reporting in Europe

European Sustainability Reporting and Assurance
  • Helpsheets and support
  • 01 Mar 2024
An overview of the EU legal framework for sustainability reporting, under the Corporate Sustainability Reporting Directive (CSRD).
CSRD scope and timing
  • Helpsheets and support
  • 01 Mar 2024
The CSRD applies to a broad range of companies. This page covers the scope, timing and exemptions for applying CSRD.
European Sustainability Reporting Standards (ESRS)
  • Helpsheets and support
  • 01 Mar 2024
An overview of the structure and coverage of the ESRSs including approach to materiality and standards under development.

IFRS Sustainability Disclosure Standards

IFRS Sustainability Disclosure Standards
  • Helpsheets and support
On this page, the Corporate Reporting Faculty provides an introduction to the work of the International Sustainability Standards Board (ISSB) and its IFRS Sustainability Disclosure Standards.
IFRS S1 and IFRS S2 in the UK
  • Helpsheets and support
A guide answering common questions relating to the adoption of IFRS S1 and IFRS S2 for use by UK reporters.
Exclusive IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information
  • Helpsheets and support
A short guide summarising IFRS S1 which sets out conceptual foundations and general requirements for sustainability-related financial disclosures.
Exclusive IFRS S2 Climate-related Disclosures
  • Helpsheets and support
A short guide summarising IFRS S2 which sets out disclosure requirements for entities’ climate-related risks and opportunities.

Strategic report

Exclusive The strategic report: purpose, content and best practice guidance
  • Helpsheets and support
The strategic report is a review of the business during the financial year and of the risks facing the company going forwards. Section 414 of the Companies Act 2006 (CA 2006) sets out which companies are required to prepare a strategic report and what it should include.
Section 172(1) Statement
  • Helpsheets and support
An overview of the section 172(1) statement requirements including some top tips.

Directors' report

Exclusive Directors’ report
  • Helpsheets and support
An overview of the general requirements and recent developments including reporting on stakeholder engagement and carbon and energy use.
Exclusive Carbon and energy reporting
  • Helpsheets and support
Quoted companies, large unquoted companies and large LLPs are required to report on carbon and energy use in the directors’ report (or a separate carbon and energy report for LLPs). This page provides an overview of the reporting requirements and links to related resources.

Corporate reporting content

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UK GAAP

View UK GAAP resources including those focused on small and micro-entities and specific sectors.

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IFRS

View IFRS resources including summaries of the standards and adoption around the world.

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