Environmental, social and sustainability reporting has grown substantially over the last decade. On this page you can access a range of articles, publications and online resources from our collection providing quick access to information on reporting trends and developments.
Sustainability
Overviews and resources on measuring, reporting and assuring sustainability, sustainable business and climate change.
Reporting on climate change
An overview of current UK reporting guidance from the ICAEW Corporate Reporting Faculty.
IFRS Sustainability Disclosure Standards
An introduction to the work of the International Sustainability Standards Board (ISSB) and its IFRS Sustainability Disclosure Standards.
IFRS S1 and IFRS S2 in the UK
With the publication of the ISSB’s first two IFRS Sustainability Disclosure Standards in June 2023, UK companies are considering how they are impacted. This page answers common questions relating to the adoption of IFRS S1 and IFRS S2 for use by UK reporters.
TCFD and related UK reporting regulations
An overview of the Task Force on Climate-related Financial Disclosures (TCFD) and associated recommendations. It also explains how TCFD fits in with UK reporting requirements and the IFRS Foundation’s new International Sustainability Standards Board (ISSB).
Reporting on climate risks and opportunities
Practical guidance for organisations considering how best to implement the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Published in 2018 by ICAEW in association with The Carbon Trust.
The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Sustainability accounting presents new leadership opportunities for CFOs and finance organizations. The authors discuss the latest developments in sustainability accounting, corporate governance, and strategic risk assessment. Some sustainability action items for CFOs and finance organizations are given.
Setting and communicating the climate and wider environmental, social and governance (ESG) strategy for one of the UK's highest-profile pension funds has taken time and careful thought - but the Pension Protection Fund (PPF) is ready to go on the record. The article provides insights from Claire Curtin, head of ESG at the fund, following the PPF's 2023 Task Force on Climate-Related Financial Disclosures report.
The article presents an accurate and auditable accounting framework based on five accounting principles. The first two define what can and cannot be counted as an offset and what may or may not be traded. The remaining principles propose basic accounting guidelines for offsets, with the aim of creating a robust market for mitigating climate change.
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Six Capitals charts the rise of four movements: multi-capital accounting, for society, nature and profit; the push for a new type of corporation legally bound to benefit nature and society while making a profit; ecosystem accounting for nations; and legal rights for nature.
The book closely explores how organizations can embed care for the environment as fundamental to their functioning... [and] covers traditional accounting as a measuring instrument, contemporary advances and unresolved problems, alternative perspectives and recent developments.
Covers on environmental reporting requirements in the UK, including the measurement of environmental impacts.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Corporate sustainability reporting (EU)
Summary from the European Commission on new rules for corporate sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) with links to relevant legislation. Includes information on the European Sustainability Reporting Standards (ESRS) which are set to come into effect from 1 January 2024 for companies subject to the CSRD.
Accounting for Sustainability
Body aimed at developing practical guidance and tools for embedding sustainability into decision-making and reporting processes. The website provides a how to guide on connected reporting and examples of published reports.
Capitals Coalition
The organisation provides frameworks to identify, measure and value business impacts and dependencies on natural capital, social capital and human capital. It provides sector-specific guidance and training resources.
CSR Europe
Professional network connecting companies to share corporate social responsibility best practice and projects. The website offers a toolbox of ideas and advice to help organisations implement CSR.
Global Reporting Initiative (GRI)
The Global Reporting Initiative (GRI) is a network-based organization which developed one of the most widely adopted sustainability reporting framework. The website includes access to the latest version of the GRI’s Sustainability Reporting Standards (GRI Standards).
Taskforce on Nature-Related Financial Disclosures (TNFD)
The TNFD disclosure framework provides recommendations for nature-related disclosures relating to governance, strategy, risk and impact management, and metrics and targets. It provides guidance by sector and other resources.
Sustainability reporting - the guide to preparation
Detailed guide exploring eight stages of the reporting cycle, with sample worksheets in Excel format. Published by the ACCA in November 2023.
Achieving effective internal control over sustainability reporting (ICSR): Building Trust and Confidence through the COSO Internal Control-Integrated Framework
Study with supplemental guidance, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in March 2023, on how to support the implementation of sustainability throughout an organisation. Designed for organisations to achieve effective internal control over sustainability reporting using the globally recognized COSO Internal Control-Integrated Framework.
Developing corporate natural capital accounts
Practical guidelines for preparing a corporate natural capital account. Prepared by Eftec, the Royal Society for the Protection of Birds (RSPB) and PwC for the Natural Capital Committee in 2015. Intended for the most part to be applied by organisations that have a natural capital 'stewardship' role. Used by Forest Enterprise England, the first organisation to publish a natural capital account for an entire landholding.
IFAC Sustainability Framework 2.0
Framework from the International Federation of Accountants (IFAC) for 'embedding sustainability into the DNA of an organisation', focusing on business strategy, operations and reporting.
Sustainable Development Goals Disclosure (SDGD) Recommendations
A set of recommendations which attempt to establish best practice for corporate reporting on the UN Sustainable Development Goals (SDGs) and enable more effective and standardized reporting on climate change, social and other environmental impacts. Published in January 2020 by IFAC, ACCA, ICAS, CA ANZ, the IIRC and the World Benchmarking Alliance.
Navigating the ESG landscape: Comparison of the "big three" sustainability frameworks
Publication from PwC's US National Office to help preparers develop the appropriate sustainability reporting strategy. Compares and contrasts key provisions among the European Sustainability Reporting Standards (ESRS), the standards issued by the ISSB, and the SEC proposal, and includes select commentary on the California climate disclosure bills. Last updated in January 2024.
Corporate Register
A free online directory of corporate responsibility reports compiled by Next Step Consulting. Over 23,000 current and historical reports are included from companies worldwide. Free registration is required.
IFAC Sustainability Gateway
The International Federation of Accountants maintain this gateway to discussions, resources and news on sustainability and corporate responsibility.
Carrots & Sticks Report
Series of regular reports with analysis of ESG disclosure requirements world-wide, with the latest edition in 2023. An online database provides details of reporting instruments identified as part of the research. An archive of previous reports is also available.
KPMG survey of sustainability reporting 2022
A regular survey conducted by KPMG on sustainability reporting. It takes a detailed look at global reporting trends, covering 5,800 companies in 58 countries, territories and jurisdictions.
The rise of ESG – what does it mean for the charities sector?
Report by RSM published in March 2022. Examines areas of ESG that are commonly disclosed in the annual reports and websites of 114 charities across England, Wales and Scotland to help understand how charities are currently reporting on their ESG performance. Registration required to view the report.
Evolving climate accountability: A global review of public sector environmental reporting
Report from CIPFA on what public sector organisations around the world are doing to report their impact on the climate. Provides insights into current sustainability reporting practices and identifies areas for consideration in order for sustainability reporting to become a mainstream part of public sector external reporting. Published in July 2021.
Driving alignment in climate-related reporting
A practical guide to assist organizations in understanding and implementing the Task Force on Climate-related Financial Disclosures (TCFD) recommendations when using the participants’ globally applicable frameworks and standards. Report published by the Corporate Reporting Dialogue in September 2019.
The state of EU Environmental Disclosure in 2020
A review of the 2020 environmental and climate-related disclosures of Europe's 50 largest listed companies, under the EU Non-Financial reporting Directive (NFRD). Published by the Climate Disclosures Standards Board.
FRC climate thematic - Reporting
A report forming part of the Financial Reporting Council's 2020 thematic review of climate-related considerations. It addresses the question, 'how are companies developing their reporting on climate-related challenges?'.
Purpose and impact in sustainability reporting: A review of leading UK companies
A review by PwC of sustainability reporting across the FTSE 350, public interest entities and selected inbound companies. Provides tips on how companies can improve their reporting with examples of leading practice. Published in November 2019.
Sustainability accounting and accountability
(Routledge, 2022)
An overview of sustainability accounting and accountability, including discussion of management accounting, sustainability reporting frameworks and practices, ESG-investments, financial markets and risk management. Also covers the role accounting has with key sustainability issues with chapters on climate, water, biodiversity, human rights and economic inequality.
Heating up the debate
By All Accounts, January 2020
A discussion of recent developments in climate related disclosures, and the challenges ahead.
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