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

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.

On the board agenda – half year 2022 Image

Governance in focus — On the board agenda – half year 2022

05 Jul, 2022

At a time when macro topics once again dominate, this half year edition of “On the Board Agenda” has two objectives – first, to act as a reminder of key matters for the half year report, and, second, to help you set the agenda for the remainder of the year, contextualised of course as usual.

Need to know-European sustainability reporting — EFRAG launches consultation on first set of European Sustainability Reporting Standards Image

Need to know — European sustainability reporting — EFRAG launches consultation on first set of European Sustainability Reporting Standards

24 May, 2022

This Need to know discusses the draft European Sustainability Reporting Standards (ESRS) that have been published by the European Financial Reporting Advisory Group (EFRAG) in April 2022.The publication outlines the background, proposed architecture of ESRS, proposed cross-cutting standards and proposed topical standards.

Need to know-Sustainability reporting- ISSB proposes global baseline of sustainability disclosure standards for capital markets Image

Need to know — Sustainability reporting — ISSB proposes global baseline of sustainability disclosure standards for capital markets

06 Apr, 2022

This Need to know outlines the proposals for IFRS Sustainability Disclosure Standards IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures published for public consultation on 31 March 2022 by the International Sustainability Standards Board.

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

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

25 Mar, 2022

This publication is an update to 'A Closer Look' first published in December 2020 and addresses output of the November 2021 COP26 conference in Glasgow and further expressions from stakeholders of their expectations in respect of climate-related information in financial statements, examining perceived information gaps and how they might be addressed under current IFRS Accounting Standards.

Need to know-UK Government publishes Greening Finance: A Roadmap to Sustainable Investing Image

Need to know — UK Government publishes Greening Finance: A Roadmap to Sustainable Investing

06 Dec, 2021

This Need to know discusses the UK Government’s Roadmap to Sustainable Investing, published in October 2021.

Governance in focus — On the board agenda 2022 Image

Governance in focus — On the board agenda 2022

03 Dec, 2021

As 2021 draws to a close, our annual review of board topics will stimulate your thinking and help prepare you for the year ahead. Across the board, expectations of business are rising and it is this demanding environment which shapes the articles in this year’s publication.

Governance in brief - FRC issues advice on annual reports for 2021/22 reporting season Image

Governance in brief — FRC issues advice on annual reports for 2021/22 reporting season

11 Nov, 2021

The FRC issues advice on annual reports for 2020/21 reporting season

Need to know-IASB proposes a revised Practice Statement on Management Commentary Image

Need to know — IASB proposes a revised Practice Statement on Management Commentary

22 Jun, 2021

This Need to know outlines the proposals for revised IFRS Practice Statement 1 Management Commentary set out in ED/2021/6 Management Commentary, published by the International Accounting Standards Board in May 2021.

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