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Non-financial reporting

The landscape for non-financial reporting is evolving at pace with further expected changes on the horizon. View a range of resources and guidance on current as well as future narrative reporting requirements.

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Exclusive

UK SRS: a new chapter for reporting

ICAEW's Kate Beeston examines the first two UK Sustainability Reporting Standards and considers what they could mean for companies.
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UK SRS S1 and S2: getting started

Practical, expert guidance on implementing the UK Sustainability Reporting Standards. Understand the context, voluntary application and transition reliefs available.
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Exclusive

2025 Briefing: Non-financial reporting

Expert speakers cover current issues impacting reporting in the front-half of annual reports and accounts, as well as considering the future of non-financial reporting landscape.
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Sustainability reporting in the UK

UK Sustainability Reporting Standards (UK SRS)
  • Helpsheets and support
  • 14 Jul 2026
The UK Sustainability Reporting Standards establish a voluntary framework for sustainability-related financial disclosures in the UK. They are the UK-endorsed versions of the International Sustainability Standards Board’s (ISSB) IFRS Sustainability Disclosure Standards, providing a foundation for consistent and comparable reporting.
UK Sustainability reporting requirements
  • Helpsheets and support
  • 06 Feb 2024
An overview of current and future UK sustainability reporting requirements including signposts to relevant practical guidance for preparers.
Climate roundtable publication
  • Thought leadership report
  • 20 Oct 2022
A report summarising thoughts shared at a roundtable discussion on recent climate reporting, including findings from faculty research.
Exclusive Climate-related Financial Disclosure Regulations
  • Helpsheets and support
  • 02 Feb 2023
  • PDF (367kb)
This factsheet provides an overview of the Climate-related Financial Disclosure Regulations 2022. The Regulations apply to UK companies and LLPs that report under both UK GAAP and IFRS.

Sustainability reporting in Europe

European Sustainability Reporting and Assurance
  • Helpsheets and support
  • 01 Mar 2024
An overview of the EU legal framework for sustainability reporting, under the Corporate Sustainability Reporting Directive (CSRD).
CSRD scope and timing
  • Helpsheets and support
  • 01 Mar 2024
The CSRD applies to a broad range of companies. This page covers the scope, timing and exemptions for applying CSRD.
European Sustainability Reporting Standards (ESRS)
  • Helpsheets and support
  • 01 Mar 2024
An overview of the structure and coverage of the ESRSs including approach to materiality and standards under development.

IFRS Sustainability Disclosure Standards

IFRS Sustainability Disclosure Standards
  • Helpsheets and support
This page provides an introduction to the work of the International Sustainability Standards Board (ISSB) and its IFRS Sustainability Disclosure Standards.
Exclusive IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information
  • Helpsheets and support
A short guide summarising IFRS S1 which sets out conceptual foundations and general requirements for sustainability-related financial disclosures.
Exclusive IFRS S2 Climate-related Disclosures
  • Helpsheets and support
A short guide summarising IFRS S2 which sets out disclosure requirements for entities’ climate-related risks and opportunities.

Strategic report

Exclusive The strategic report: overview and best practice guidance
  • Helpsheets and support
The strategic report is a review of the business during the financial year and of the risks facing the company going forwards. Section 414 of the Companies Act 2006 (CA 2006) sets out which companies are required to prepare a strategic report and what it should include.
Section 172(1) Statement
  • Helpsheets and support
An overview of the section 172(1) statement requirements including some top tips.

Directors' report

Exclusive Directors’ report
  • Helpsheets and support
An overview of the general requirements and recent developments including reporting on stakeholder engagement and carbon and energy use.
Exclusive Carbon and energy reporting
  • Helpsheets and support
Quoted companies, large unquoted companies and large LLPs are required to report on carbon and energy use in the directors’ report (or a separate carbon and energy report for LLPs). This page provides an overview of the reporting requirements and links to related resources.

Corporate reporting content

Resources
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UK GAAP

View UK GAAP resources including those focused on small and micro-entities and specific sectors.

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IFRS

View IFRS resources including summaries of the standards and adoption around the world.

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