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

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.

Need to know-IFRS Foundation Trustees propose amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board Image

Need to know — IFRS Foundation Trustees propose amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board

11 May, 2021

This 'Need to know' summarises the Exposure Draft (ED)' Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards', published by the International Financial Reporting Standards Foundation (Foundation) in April 2021. It also summarises the Foundation Trustees’ (Trustees) Feedback Statement on the Consultation Paper on Sustainability Reporting that was published alongside the ED.

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

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 Image

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 Image

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.

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

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

Webcast (mid blue) Image

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 Image

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 Image

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 Image

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 Image

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 Image

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 Image

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).

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