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33 results found.

Selected Topics

  • ESG and Climate
  • ESG and sustainability reporting

    View current and previous projects that cover ESG and sustainability-related topics including: ESG data production, distribution and consumption; net zero disclosures and section 172 reporting.

  • 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.

  • 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.

  • 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.

  • 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.

  • Climate Thematic Review 2020

  • Net Zero Disclosures

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

  • 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.

  • Phase 1 – ESG data production

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

  • ESG and Climate

    View the FRC's work on ESG and Climate related reporting.

  • FRC sets out recommendations for the sustainability assurance market

    The Financial Reporting Council (FRC) has today published the final report from its market study into the assurance of sustainability reporting. The 2024 study found that while the UK’s market for the assurance of sustainability reporting is functioning w

    News

    5 February 2025

  • Webinar Invitation: UK Stewardship Code consultation early feedback

    The FRC invites stakeholders to join an upcoming webinar on Monday 3 February to hear insights into the feedback heard so far during its consultation on proposed revisions to the UK Stewardship Code.

    News

    29 January 2025

  • FRC reviews Climate-related Financial Disclosures (CFD) by AIM and large private companies

    The FRC has today published a thematic review of Climate-related Financial Disclosures (CFD) by AIM and large private companies, following the first cycle of mandatory reporting.

    News

    21 January 2025

  • UK Sustainability TAC issues final recommendations

    The Financial Reporting Council (FRC), in its role as the Secretariat to the UK Sustainability Disclosure Technical Advisory Committee (the TAC’), has published the Committee’s final recommendations to the Secretary of State for Business and Trade, recomm

    News

    18 December 2024

  • One year on: In Conversation with FRC CEO, Richard Moriarty

    Richard Moriarty reflects on his first year leading the FRC in this In Conversation podcast episode, hosted by Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs. Richard and Kate discuss the FRC’s milestones from the past twelve month

    News

    21 October 2024

  • FRC publishes emerging findings from sustainability assurance market study

    The Financial Reporting Council (FRC) has today published initial feedback on its market study into assurance of sustainability reporting. Launched in March 2024, this is the first market study carried out by the FRC. Led by the FRCs recently established

    News

    15 October 2024

  • UKEB issues draft comment letters on IASB exposure drafts

    Issued on behalf of the UKEB. The UK Endorsement Board (UKEB) has issued draft comment letters on two IASB exposure drafts - one on climate-related risks and uncertainties, and another on amendments to IFRS 19. It has also published a Draft Endorsement Cr

    News

    27 September 2024

  • FRC publishes Annual Review of Corporate Reporting

    News

    24 September 2024

  • FRC publishes latest Annual Enforcement Review

    The Financial Reporting Council (FRC) has today published its sixth Annual Enforcement Review (Review) which provides a summary of FRC enforcement activity for the year ending 31 March 2024.

    News

    25 July 2024

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