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Integrated report and sustainability reporting resources

This collection brings together resources that can help you stand out from the crowd.

Those looking for inspiration on how to improve their annual reports should refer to Deloitte's 2018 Annual Report Insights survey.  This provides insights into narrative and financial reporting trends for UK listed companies, together with ideas to help them improve their annual reports. Hot topics including Brexit disclosures, governance reform and integrated reporting are all addressed.

Our resources also include the latest news, videos and other publications on integrated reporting, the latest news on assurance over an integrated report and publications and guides on how to prepare an integrated report.  We also provide a link to the latest news on other sustainability reporting developments from organisations such as the Global Reporting Initiative (GRI).

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Latest Resources

FCA Policy Statement and Listing Rule promoting better climate-related financial disclosures aligned with TCFD

01 Mar 2021

The Financial Conduct Authority has published a Policy Statement (PS20/17) and new listing rule LR 9.8.6R(8) to promote higher-quality climate-related financial disclosures. The rule is effective for accounting periods beginning on or after 1 January 2021 and applies to UK incorporated and overseas commercial companies with a premium listing. In this edition of Need to know, we outline the key requirements of the PS.

Governance in focus — On the board agenda 2021

10 Dec 2020

As 2020 draws to a close, our annual review of board topics will stimulate your thinking and help prepare you for the year ahead.

A Closer Look — Investor demand for corporate reporting in line with the Paris Agreement on climate change

01 Dec 2020

This publication provides a background on the Paris Agreement and discusses what it means for assumptions to be 'Paris-aligned' as well as what requirements are highlighted by the IFRS Foundation's publication 'In Brief: IFRS Standards and climate-related disclosures' and the educational material and how might they appy in practice.

Governance in brief - FRC issues advice on annual reports for 2020/21 reporting season

23 Nov 2020

FRC issues advice on annual reports for 2019/20 reporting season

Climate Crisis: Mark Carney on the role of the board in transition to net zero

16 Oct 2020

Mark Carney, United Nations Special Envoy for Climate Action and Finance and former Governor of the Bank of England, discusses the need for a whole economy transition to achieve net zero. He is joined in a panel discussion on the role of the Board and the special responsibility of the Chair in the transition to net zero.

Need to know — Ground-breaking proposal from IFRS Foundation points to global standards for sustainability reporting

01 Oct 2020

This 'Need to know' discusses the IFRS Foundation Trustees' 'Consultation Paper on Sustainability Reporting' and global standards and the wider ecosystem.

A Closer Look - Streamlined energy and carbon reporting

12 Jun 2020

Regulations intending to streamline energy and carbon reporting extend the current disclosures in annual reports for quoted companies and bring large unquoted companies and large limited liability partnerships (LLPs) into scope for periods beginning on or after 1 April 2019.

A closer look — Climate change

12 Dec 2019

A growing number of scientific projections detail not only potential average increases in global temperatures, but also the consequences, such as rising sea levels and more frequent extreme weather events. Economic forecasts are also increasingly reflecting these impacts, including related factors such as carbon pricing initiatives and changing demand for fossil fuels and renewable energy. It is critical to recognise that the past is no longer a predictor of the future. As a result, investors, regulators and other business stakeholders are increasingly demanding better disclosures on climate change matters and challenging companies that are not factoring the effects of climate change into their critical accounting judgements. This Closer Look publication provides an overview of investor and regulatory focus, and explores a framework for companies to use in responding to climate-related matters, including areas in the financial statements and in narrative reporting that might be affected. It also signposts further guidance and resources.

Governance in focus — On the board agenda 2020

05 Dec 2019

As 2019 draws to a close, our annual review of board topics will stimulate your thinking and help prepare you for the year ahead. After pieces on the economic outlook, the Nine Big Shifts and the “Social Enterprise”, we pull together, in one place, a series of articles reviewing many topics on the board agenda across four key themes – responsible business, risk & internal controls, remuneration and year-end reporting & assurance. Our annual review is, once again, a full read as there is much to consider.

Governance in brief — FRC issues advice on annual reports for 2019/20 reporting season

14 Nov 2019

The FRC has issued its Annual Review of Corporate Reporting and annual open letter to finance directors and audit committee chairs covering its perspectives on key developments and areas of focus for 2019/20 annual reports. The report sets out the FRC’s “expectations for corporate reporting to improve trust in business”, emphasising the annual report is a vehicle of trust and stewardship.

Need to Know - New reporting requirements for large private companies

31 Oct 2019

This Need to Know addresses the new reporting requirements for large private companies in annual reports for periods commencing on or after 1 January 2019 under the Companies (Miscellaneous Reporting) Regulations 2018 (SI 2018/860).

Robert Bruce Interviews – Hans Hoogervorst, Chairman, International Accounting Standards Board

25 Jul 2019

In a wide-ranging video interview Hans Hoogervorst, Chairman of the International Accounting Standards Board, (IASB), talks to Robert Bruce about the risks surrounding climate change, about climate-related financial disclosures, about how the revised Management Commentary Practice Statement will encourage investor-grade non-financial information. He talks about the upcoming Interbank Offer Rate Replacement project, IBOR and its likely accounting consequences, about how he considers the IASB’s Primary Financial Statements Project to be one of the most important pieces of work that the IASB is currently working on, and about the likely outcome of the amendments to the insurance Standard, IFRS17. And finally he discusses whether IFRS have evolved enough to provide security in any future crises, financial or climate, up ahead, and also describes frankly what he feels he has achieved halfway through his final term as Chairman.

Need to know - Energy and carbon reporting requirements enacted

18 Dec 2018

This publication discusses the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, which were issued by the Government in November 2018. The Regulations set out new requirements for the directors' report of quoted and large unquoted companies, as well as introducing an Energy and Carbon report for large limited liability partnerships.

Robert Bruce interviews — Rodney Irwin, Managing Director of Redefining Value and Education with the World Business Council for Sustainable Development

31 Jul 2018

In a wide-ranging video interview Rodney Irwin, Managing Director of Redefining Value and Education with the World Business Council for Sustainable Development, talks to Robert Bruce about the mission of the WBCSD to make sustainable businesses more successful, how sustainability is transitioning into mainstream decision-making models, how integrated thinking brings dramatic change to all aspects of a business; the central role of assurance, the growing interest of the investment community and the benefits that they see; how the regulatory and advisory bodies are coming into alignment in an integrated framework, the importance of change in the role of the accounting profession, and the benefits to business of the UN’s sustainable development goals.

Robert Bruce interviews — Karim Hajjar CFO, Solvay

01 Jun 2018

In a wide-ranging video interview Karim Hajjar, CFO at chemical giant Solvay, talks to Robert Bruce about sustainable value, about the link between the financials and extra-financial influences, about the nature of sustainable value, how integrated thinking powers integrated management, how investors get to grips with the changes, the importance of assurance and verification, enthusing the CFO community, how far it is replicable in smaller companies, and how it all feeds through to the bottom line.

Robert Bruce interviews — Paul George, Executive Director, Corporate Governance and Reporting at the Financial Reporting Council

12 Apr 2018

In a wide-ranging video interview Paul George talks to Robert Bruce about the responses to the recent Corporate Governance Code consultation and areas of challenge in governance generally, what the FRC would like to see more of from strategic reports and information on directors’ responsibilities, what it would like to happen with IFRS post-Brexit, and how the Stewardship Code needs to evolve.

Robert Bruce interviews — Richard Howitt discusses his first year as Chief Executive of the International Integrated Reporting Council

15 Jan 2018

In a wide-ranging video interview to mark the end of his first year as Chief Executive of the International Integrated Reporting Council Richard Howitt talks to Robert Bruce about the importance of Integrated Thinking, the success and growing global momentum of Integrated Reporting, the need for effective assurance, progress around the world and particularly amidst the long-term culture of Japan and Asia generally.

Need to know — Task Force on Climate-related Financial Disclosures issues its final report

06 Jul 2017

This newsletter discusses the final report recently issued by the Task Force on Climate-related Financial Disclosures. The recommendations aim to provide investors, asset owners, asset managers, lenders and insurance underwriters with consistent climate-related financial disclosures that are useful in understanding material climate-related risks.

Robert Bruce interviews — How to ensure that finance takes you into the future

23 May 2017

The Finance for the Future Awards, which recognise and celebrate the role that finance and finance teams can play in creating sustainable businesses and in turn a sustainable economy, are back and open for entries.

Robert Bruce interviews — Bob Laux takes up the challenge of embedding integrated reporting in North American Business

27 Mar 2017

Bob Laux has just taken up the role, and the challenge, of being the North America Lead on the International Integrated Reporting Council. In this video interview he talks with Robert Bruce about the task of making integrated reporting mainstream in North America, the challenge of the huge existing infrastructure of rules and compliance, about his previous experience with Microsoft, and the role of the IIRC as an umbrella body to bring interested parties in North America together in dialogue.

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