ICAEW.com works better with JavaScript enabled.

Adopting non-financial reporting standards

As the scope widens for mandatory TCFD reporting, the world gets closer to coherent standards for non-financial reporting.

Featured content

Green inspection
Article

Forico: a blueprint for natural capital reporting

There is as yet no set of accounting standards for natural capital reporting. So Forico’s finance team figured out their own approach, using accounting principles and guidance from the Capitals Coalition and others – winning a Finance for the Future Award for its bold, innovative and rigorous approach.
Read more
Article

Natura: Brazil’s integrated reporting pioneers

The Brazilian giant, the first publicly listed company to become a B Corp, has been pushing an integrated approach for 30 years. Having taken this further still, it was highly commended at this year’s Finance for the Future Awards.
Read more
Plant
Article

How high inflation impacts accounting: new online guidance published

Guidance from ICAEW’s Financial Reporting Faculty explores the impact of high inflation on accounting and considers the financial reporting implications and related uncertainties that entities will need to think about.
Read more
Sustainable building

Article
Suppliers to large UK companies face sustainability scrutiny

Large UK public companies are now required to report on climate-related issues – but all companies, irrespective of size, within their supply chains must also reduce their emissions so that the larger organisations comply with the rules.

Read more
Article
More holistic approach required on corporate sustainability reporting

Deloitte analysis of FTSE 350 annual report highlights need for companies to better demonstrate how they are linking relevant matters to their wider business models.

Read more
Article
Going beyond ESG in banking

An organisation of independent values-based banks has been recognised at this year’s Finance for the Future Awards for using finance to deliver sustainable economic, social and environmental development.

Read more
Article
How companies can do better on climate disclosures

Large corporates’ efforts to explain the impact of climate risks in their financial disclosures leave much to be desired. Why does this matter, and what needs to change?

Read more
Article
How high inflation impacts accounting: new online guidance published

Guidance from ICAEW’s Financial Reporting Faculty explores the impact of high inflation on accounting and considers the financial reporting implications and related uncertainties that entities will need to think about.

Read more
Article
How to get TCFD scenario analysis right

With many of its underlying requirements open to interpretation, TCFD scenario analysis is a complex area for accountants to navigate. Here is an overview of the main guidance gaps, why they matter – and what companies should do to bridge them.

Read more
Article
What investors want from ESG reporting

In the asset management field, Aviva Investors has exemplified strong action on large-scale ESG matters through a blend of micro- and macro-stewardship.

Read more
Article
How Edinburgh airport got ahead of the game with TCFD disclosures

Highly commended at the 2022 Finance for the Future Awards for its integrated approach, Edinburgh Airport has made great strides in its non-financial reporting, treating sustainability with the same rigour as finance.

Read more
Article
Improving the quality of sustainability data

The Open Data Institute has been working on sharing best practice in order to improve sustainability data. Getting consistency and quality out of that data still poses a challenge.

Read more