UK Endorsement of IFRS S1 & IFRS S2 – Call for Evidence
Published: 30 October 2023
4 minute read
Introduction
Published: 18 July 2023
Response deadline: 11 October 2023
In July 2023 the Secretariat to the UK Sustainability Disclosure Technical Advisory Committee (TAC) published a call for evidence to seek UK views on the IFRS Sustainability Disclosure Standards (IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures) as issued by ISSB and their prospective use in the UK.
The responses to this call for evidence will be used to inform the UK Sustainability Disclosure TAC’s technical assessment of IFRS S1 and IFRS S2. In particular, this call for evidence is designed to identify views on whether the disclosures required by the IFRS Sustainability Disclosure Standards, in the context of the UK:
- will result in disclosures that are understandable, relevant, reliable and comparable for investors;
- are technically feasible to prepare;
- can be prepared on a timely basis and at the same time as general purpose financial reports; and
- are expected to generate benefits that are proportionate to the costs that are likely to be incurred.
The closing date for responses was 11 October 2023. Unless confidentiality was expressly requested by the respondent, all responses are published on the FRC website[1].
| Name | UK endorsement of IFRS S1 and IFRS S2: Call for evidence |
|---|---|
| Publication date | 18 July 2023 |
| Format | PDF, 131.1 KB |
| Name | UK endorsement of IFRS S1 and IFRS S2: Template response |
| Publication date | 18 July 2023 |
| Format | DOCX, 40.8 KB |
Responses
| Name | 01 TAC Response Norges Bank Investment Management |
|---|---|
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 290.3 KB |
| Name | 02 TAC Response Association of Church Accountants and Treasurers |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 184.6 KB |
| Name | 03 TAC Response Terrascope |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 257.5 KB |
| Name | 04 TAC Response WBCSD |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 96.9 KB |
| Name | 05 TAC Response UK Environmental Law Association |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 109.3 KB |
| Name | 06 TAC Response Chartered Governance Institute |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 57.0 KB |
| Name | 07 TAC Response International Underwriting Association |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 300.5 KB |
| Name | 09 TAC Response Friend Studio |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 32.9 KB |
| Name | 10 TAC Response Legal and General Group |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 116.7 KB |
| Name | 11 TAC Response Mazars |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 183.1 KB |
| Name | 12 TAC Response PwC |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 303.5 KB |
| Name | 13 TAC Response Saffery |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 136.2 KB |
| Name | 14 TAC Response Principles for Responsible Investment |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 183.6 KB |
| Name | 15 TAC Response Risilience and Cambridge Centre for Risk Studies |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 122.1 KB |
| Name | 16 TAC Response KPMG |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 314.4 KB |
| Name | 17 TAC Response EY |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 274.0 KB |
| Name | 18 TAC Response Quoted Company Alliance |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 226.6 KB |
| Name | 20 TAC Response UK Chamber of Shipping |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 74.1 KB |
| Name | 21 TAC Response Lloyds Banking Group |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 211.9 KB |
| Name | 22 TAC Response Shell plc |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 208.5 KB |
| Name | 23 TAC Response T Rowe Price International |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 291.7 KB |
| Name | 24 TAC Response M&G |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 111.8 KB |
| Name | 25 TAC Response UK Finance |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 876.2 KB |
| Name | 26 TAC Response UK Sustainable Investment Forum |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 215.2 KB |
| Name | 27 TAC Response British Private Equity & Venture Capital Association |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 145.7 KB |
| Name | 28 TAC Response BDO |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 101.6 KB |
| Name | 29 TAC Response Bloomberg LP |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 117.2 KB |
| Name | 30 TAC Response Deloitte |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 287.0 KB |
| Name | 31 TAC Response Accenture |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 879.9 KB |
| Name | 32 TAC Response AICPA |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 143.9 KB |
| Name | 33 TAC Response Mimi Ajibade |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 29.8 KB |
| Name | 34 TAC Response techUK |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 73.2 KB |
| Name | 35 TAC Response Association of British Insurers |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 1.4 MB |
| Name | 37 TAC Response American Property Casualty Insurance Association |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 136.6 KB |
| Name | 38 TAC Response MSCI |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 114.5 KB |
| Name | 39 TAC Response Universities Superannuation Scheme Ltd |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 188.1 KB |
| Name | 41 TAC Response ICAEW |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 158.0 KB |
| Name | 42 TAC Response Finance and Leasing Association |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 513.0 KB |
| Name | 43 TAC Response The Investment Association |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 310.2 KB |
| Name | 44 TAC Response Railpen |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 404.3 KB |
| Name | 45 TAC Response ICAS |
| Publication date | 30 October 2023 |
| Type | Response letter to FRC consultations |
| Format | PDF, 112.4 KB |
Contact us
To contact the TAC please email: [email protected]
Footnotes
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[1]
The FRC is providing the Secretariat to the TAC