For an overview of climate-related reporting, see my January 2021 paper. Since that paper was written:

  • Draft climate-related disclosures legislation has been introduced to Parliament and has been consulted on. Select Committee's report is due on 16 August.

  • The XRB has published a timeline (below).

  • CCC releases its advice to Government.

  • MFE says that climate risk scenario guidance will be released by the end of 2021.

  • IFRS, backed by IOSCO, is consulting on establishing an International Sustainability Standards Board to set IFRS Sustainability Standards. Standards on climate would be given first priority. Consultation closes 29 July and a decision is anticipated ahead of COP26 in November.

  • UK's FCA publishes details of their TCFD-aligned reporting requirements.

More key links below

XRB timeline
XRB timeline

Key links

If something is missing, or a link is not working, please let me know.