ESG and sustainability reporting

The FRC Lab’s work relating to ESG and sustainability-related areas is diverse and focuses on external reporting and disclosure as well as internal reporting process and systems.

ESG data project summary

This summary brings together the recommendations from both reports of the ESG data project on how companies can improve their ESG data practices to better meet both internal and investor needs.

Phase 1 – ESG data production

The report focuses on how companies can better produce and use ESG data for effective decision-making.

Phase 2 – ESG data distribution and consumption

This report examines how investors collect and use ESG data and is based on 90 interviews with investors, companies, data and rating providers, fintech solutions, consultants and academics, as well as a supplementary survey of 30 investors.

Net Zero Disclosures

As part of global efforts to combat climate change, companies are increasingly making commitments to reduce greenhouse gas (GHG) emissions.

Taskforce on Climate-related Financial Disclosures (TCFD): ahead of mandatory reporting

This report, released in advance of the requirements becoming mandatory, intended to help companies prepare for mandatory TCFD reporting.

Reporting on stakeholders, decisions and section 172

This report highlights that information on stakeholders and on decisions can help investors understand how a company is progressing in fulfilling its purpose and achieving long-term success.

Workforce-related corporate reporting

The report considers how companies can address investor expectations in relation to the reporting of workforce-related matters.

Climate-related corporate reporting

This project sought to test whether the principles of our previous reports on business models, risk and viability reporting and performance metrics could be applied in the context of climate-related reporting.