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.
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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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.
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.
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.
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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.
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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.
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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
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The strategic report and how to prepare one
- Helpsheets and support
An overview of the content requirements and practical tips on how to prepare a strategic report including the s172 statement.
Section 172(1) Statement
- Helpsheets and support
An overview of the section 172(1) statement requirements including some top tips.
Directors' report
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Directors’ reports
- Helpsheets and support
An overview of the general requirements and recent developments including reporting on stakeholder engagement and carbon and energy use.
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Carbon and energy reporting
- Helpsheets and support
An overview of the reporting requirements on carbon and energy use.
Corporate reporting content
UK GAAP
View UK GAAP resources including those focused on small and micro-entities and specific sectors.
IFRS
View IFRS resources including summaries of the standards and adoption around the world.
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