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

Need to know- EFRAG proposes ESRS for listed SMEs Image

Need to know — EFRAG proposes ESRS for listed SMEs

11 Apr, 2024

This 'Need to know' outlines the exposure draft 'ESRS for listed small- and medium-sized enterprises' that was published by EFRAG on 22 January 2024.

Need to know — SEC adopts rule that requires climate-related disclosures Image

Need to know — SEC adopts rule that requires climate-related disclosures

20 Mar, 2024

In March 2024, the SEC adopted a final rule that requires registrants to provide climate-related disclosures in their annual reports and registration statements. This newsletter explains the contents of the rule.

Need to know — California Climate Legislation Image

Need to know — California Climate Legislation

18 Jan, 2024

In October 2023, the California Governor signed into law two state senate bills and one assembly bill. The senate bills collectively require certain public and private US companies doing business in California to provide both quantitative and qualitative climate disclosures. The assembly bill is intended to combat entities’ “greenwashing” of climate-related emission claims. This newsletter explains the content of the bills.

Governance in focus — On the board agenda 2024 Image

Governance in focus — On the board agenda 2024

22 Dec, 2023

In the current environment, boards continue to be faced with challenges across all aspects of their remit making effective decision making ever more difficult as different stakeholders pull focus in different directions. Many companies are grappling with forecasting demand and pricing, supply chain disruption, other input cost pressures and challenges in attracting and retaining talent. At the same time boards, have to work hard to keep pace with developments in technology in order to remain ahead of both the opportunities and threats posed by innovations such as Generative AI.

Need to know — Areas of Focus for Corporate Reporting (November 2023) Image

Need to know — Areas of Focus for Corporate Reporting (November 2023)

13 Nov, 2023

This 'Need to know' sets out financial reporting issues that may be relevant in view of the current economic and geopolitical environment and also highlights areas of regulatory focus and recent changes in accounting standards. The topics contained within this publication will be relevant to all companies preparing annual reports and accounts as well as half-yearly reporters. This 'Need to know' should be read in conjunction with Closing Out 2022 and the Financial Reporting council’s (FRC’s) latest Annual Review of Corporate Reporting which contain additional topics for UK entities to consider including reporting expectations and areas of regulatory focus.

Need to know — TNFD publishes final recommendations for nature-related risk management and disclosure Image

Need to know — TNFD publishes final recommendations for nature-related risk management and disclosure

31 Oct, 2023

This Need to know outlines the final recommendations for nature-related risk management and disclosure (Version 1.0), published by the Taskforce on Nature-related Financial Disclosures (TNFD) in September 2023. These recommendations aim to help businesses start measuring, managing and disclosing their nature-related impacts, dependencies, risks and opportunities

Need to know — Transition Plan Taskforce publishes final disclosure framework on climate transition plans Image

Need to know — Transition Plan Taskforce publishes final disclosure framework on climate transition plans

25 Oct, 2023

This Need to know discusses the Transition Plan Taskforce’s (TPT) Disclosure Framework and implementation guidance. It also summarises the expected forthcoming consultations and next steps to introduce UK disclosure requirements related to transition plans.

Need to know — European sustainability reporting: European Sustainability Reporting Standards finalised Image

Need to know — European Sustainability Reporting Standards finalised

19 Oct, 2023

This Need to know outlines the first set of European Sustainability Reporting Standards (ESRS), adopted by the European Commission (EC) on 31 July 2023 in Commission Delegated Regulation supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards

Governance in focus -- On the board agenda 2023: Autumn regulatory update Image

Governance in focus — On the board agenda 2023: Autumn regulatory update

13 Sep, 2023

This autumn, macro topics once again dominate, with boards focusing on forecasting demand and pricing, supply chain disruption, other input cost pressures and challenges in attracting and retaining talent. On top of these areas, there continue to be many moving parts in the governance landscape and reform agenda, and so this Autumn Regulatory Update is designed to meet two objectives: - provide a status update on the regulatory landscape boards need to navigate, and - help you set the agenda for the remainder of the year. We recognise that you have many important business topics on the agenda, but as you plan your board and audit committee agendas for the remainder of 2023 we hope you find this publication useful. To help you explore topics further we provide links both to Deloitte and external source materials.

Need to know — Areas of Focus for Corporate Reporting (July 2023) Image

Need to know — Areas of Focus for Corporate Reporting (July 2023)

24 Jul, 2023

This Need to know sets out financial reporting issues that may be relevant in view of the current economic and geopolitical environment and also highlights areas of regulatory focus and recent changes in accounting standards. The topics contained within this publication will be relevant to all companies preparing annual reports and accounts, including June 2023 half-yearly reporters. This Need to know should be read in conjunction with Closing Out 2022 which contains additional topics for UK entities to consider including areas of regulatory focus and reporting expectations highlighted by the Financial Reporting Council (FRC) in its latest Annual Review of Corporate Reporting and its most recent thematic reviews.

Need to know — European Commission consults on delegated regulation for European Sustainability Reporting Standards Image

Need to know — European Commission consults on delegated regulation for European Sustainability Reporting Standards

15 Jun, 2023

This Need to know outlines the consultation launched by the European Commission (EC) on 9 June 2023 on the draft delegated regulation that amends the Accounting Directive (Directive 2013/34/EU of the European Parliament and of the Council) for sustainability reporting standards.

Need to know — The UK climate-related financial disclosire regulations Image

Need to know — The UK climate-related financial disclosure regulations

15 Jun, 2023

This Need to know discusses regulations approved by the UK government in January 2022, which introduced climate-related financial disclosure requirements for certain UK companies and Limited Liability Partnerships (LLPs), and the related guidance issued by the government in February 2022.

Need to know — UK government publishes Green Finance Strategy – Mobilising green investment Image

Need to know — UK government publishes Green Finance Strategy – Mobilising green investment

16 May, 2023

This Need to know discusses the UK government’s Green Finance Strategy - Mobilising green investment, published in March 2023.

Need to know — European sustainability reporting — Worldwide reach of the Corporate Sustainability Reporting Directive – final text published in Official Journal Image

Need to know — Worldwide reach of the Corporate Sustainability Reporting Directive – final text published in Official Journal

07 Mar, 2023

This Need to know outlines the final text of the Corporate Sustainability Reporting Directive (CSRD), which has been published in the Official Journal of the European Union (EU Official Journal), following its adoption by the European Parliament and European Council, in December 2022.

Governance in brief — FRC sets out key matters for 2022/23 reporting season Image

Governance in brief — FRC sets out key matters for 2022/23 reporting season

07 Dec, 2022

The Financial Reporting Council (FRC) has published its Annual Review of Corporate Reporting setting out key matters for 2022/23 reporting season.

On the board agenda 2023 Image

Governance in focus — On the board agenda 2023

07 Dec, 2022

As 2022 draws to a close, our annual review of board topics has two objectives – first, to act as a reminder of key matters for the reporting season, and second, to help you set the agenda for the year ahead.

Using sustainability reporting to drive behavioral change Image

Using sustainability reporting to drive behavioral change

10 Nov, 2022

This publication maps out a potential way forward on using sustainability reporting to drive behavioral change – not just for the adoption of sustainability reporting and organizational transformation, but also to create a broader operating environment conducive to widespread behavior change.

Need to know — European sustainability reporting: Worldwide reach of the Corporate Sustainability Reporting Directive Image

Need to know — European sustainability reporting: Worldwide reach of the Corporate Sustainability Reporting Directive

14 Oct, 2022

This Need to know outlines the near final text for the Corporate Sustainability Reporting Directive (CSRD) that has been published following the provisional political agreement reached in June 2022.

Governance in brief — FCA and FRC publish findings on climate change disclosure — improvements required Image

Governance in brief — FCA and FRC publish findings on climate change disclosure — improvements required

06 Sep, 2022

At the end of July, the Financial Conduct Authority (FCA) and Financial Reporting Council (FRC) published the findings of their first joined up, and mutually complementary, reviews of mandatory climate reporting under the new Listing Rule requirements. The FCA sets out its expectations for compliant reporting, underpinned by the need to establish and embed adequate climate reporting procedures, systems and controls at companies. It outlines the findings from its review and highlights that it is considering whether to take regulatory action against certain listed entities for inadequate reporting. The FCA also reiterates support for the forthcoming International Sustainability Standards Board (ISSB) standards and the intention to move away from ‘comply or explain’ to mandatory disclosure alongside the adoption of those standards in the UK. The FRC’s complementary report evaluated both the quality of Task Force on Climate-related Financial Disclosures (TCFD) and the extent of climate-related disclosures within the financial statements. It provides examples of better practice disclosures which both the FRC and the FCA encourage companies to refer to when preparing or seeking to improve their own disclosures.

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

Need to know — New FCA Policy Statement and Listing Rule promoting better climate-related financial disclosures aligned with TCFD

14 Jul, 2022

The Financial Conduct Authority (FCA) have published a Policy Statement and Listing Rules requiring listed entities to provide Task Force on Climate-related Financial Disclosure (TCFD) aligned disclosures.

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