Corporate reporting and audit—environmental sustainability and climate change tracker

The following Corporate practice note provides comprehensive and up to date legal information covering:

  • Corporate reporting and audit—environmental sustainability and climate change tracker

Corporate reporting and audit—environmental sustainability and climate change tracker

The table below tracks the significant legislative and regulatory focus on developments in corporate reporting and audit relating to climate change and environmental sustainability. For information on developments relating to audit more generally, see Audit legislation and consultations tracker.

In addition, the following Practice Notes provide substantive information on the climate-related corporate reporting regime:

  1. CSR, ESG and human rights reporting and initiatives

  2. The strategic report

  3. The directors' report

  4. Voluntary environmental, social and corporate governance (ESG) reporting

DateIssuing bodyDocument(s)Description
21 December 2021FCADisclosures in relation to ESG matters, including climate changeThe FCA has published Primary Market Technical Note 801.2 concerning disclosures in relation to environmental, social and governance (ESG) matters, including climate change. In the Note the FCA discusses specific FCA Handbook requirements and obligations set out in retained EU law and how they apply in respect of ESG issues. The examples of relevant provisions are not intended to be exhaustive (see LNB News 21/12/2021 47).
17 December 2021FCAPS21/23: Enhancing climate-related disclosures by standard listed companiesThe FCA confirms that it is amending the Listing Rules to extend the requirement to make climate-related disclosures to issuers of standard listed equity shares and global depositary receipts (excluding standard listed investment entities and shell companies) with accounting periods beginning on or after 1 January

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