UKEB Publishes Climate-related Matters Research
News types: Codes and Standards Announcements
Published: 22 September 2023
Issued on behalf of the UKEB
The UKEB has published
two
reports arising from its Climate-related Matters Research Project:
- The ‘Climate-Related Matters: Summary of Connectivity Research’ provides an overview of recent third-party research into connectivity challenges between TCFD disclosures (a proxy for the disclosures required by IFRS S2) and the financial statements.
- ‘A Study in Connectivity: Analysis of 2022 UK Company Annual Reports’ which provides a deep-dive analysis from an investor’s perspective of potential connectivity challenges and includes stakeholder feedback on possible causes.
Both reports can be accessed on the UKEB Connectivity webpage , which includes links to the UKEB’s work on connectivity between sustainability related financial disclosures and financial reporting accounting standards.