ESG reporting

Welcome to the ESG reporting page, your source of technical guidance focused on current and proposed ESG reporting standards.

Latest news and featured items

23 October 2023

Take the next step - decide how to report under CSRD

Companies may have options in their approach to fulfilling CSRD reporting requirements. We share insights on how to determine the best reporting approach.

UK In depth INT2023-11

Info

14 September 2023 | Updated 09 November 2023

California's climate disclosure laws will have global impact

The California Legislature approved two landmark climate disclosure bills. If the bills become law, over 10,000 US companies — including both public and private companies as well as subsidiaries of non-US headquartered companies — would be subject to climate disclosure requirements.

UK In brief INT2023-21

Info

06 September 2023 | Updated 12 October 2023

Navigating sustainability reporting: Practical application and analysis

As preparers may be caught by a combination of the recently released IFRS Sustainability Disclosure Standards, European Sustainability Reporting Standards and the SEC

UK In depth INT2023-07

Info

27 July 2023

IFRS Sustainability Disclosure Standards ‒ Guidance, insights and where to begin

The International Sustainability Standards Board (ISSB) issued its first two sustainability reporting standards on 26 June 2023, IFRS S1 and IFRS S2.

UK In depth INT2023-05

Info

04 May 2023 | Updated 16 November 2023

Worldwide impact of CSRD - are you ready?

The transformation of ESG reporting accelerated in 2022 with the release of major proposals in the European Union (EU) and the United States (US), as well as globally by the International Sustainability Standards Board (ISSB).

UK In depth INT2023-04

Info

27 April 2023 | Updated 08 September 2023

International ESG & sustainability reporting - "Where do I start?" (August 2023)

This guide provides a summary of the most recent international developments in ESG reporting from the perspective of a UK company, supported by Q&As.

UK Technical Paper

Info

08 September 2022 | Updated 07 November 2023

Navigating the ESG landscape: Comparison of the “big three” disclosure proposals

This publication compares and contrasts key provisions among the three sustainability reporting proposals. We offer our perspectives on the proposals, including some of the suggestions we have made to each regulator or standard setter to enhance operability.

UK In depth INT2022-10

Info

Latest news and featured items

23 October 2023

Take the next step - decide how to report under CSRD

Companies may have options in their approach to fulfilling CSRD reporting requirements. We share insights on how to determine the best reporting approach.

In summary...

More Less

UK In depth INT2023-11

14 September 2023 | Updated 09 November 2023

California's climate disclosure laws will have global impact

The California Legislature approved two landmark climate disclosure bills. If the bills become law, over 10,000 US companies — including both public and private companies as well as subsidiaries of non-US headquartered companies — would be subject to climate disclosure requirements.

In summary...

More Less

UK In brief INT2023-21

06 September 2023 | Updated 12 October 2023

Navigating sustainability reporting: Practical application and analysis

As preparers may be caught by a combination of the recently released IFRS Sustainability Disclosure Standards, European Sustainability Reporting Standards and the SEC

In summary...

More Less

UK In depth INT2023-07

27 July 2023

IFRS Sustainability Disclosure Standards ‒ Guidance, insights and where to begin

The International Sustainability Standards Board (ISSB) issued its first two sustainability reporting standards on 26 June 2023, IFRS S1 and IFRS S2.

In summary...

More Less

UK In depth INT2023-05

04 May 2023 | Updated 16 November 2023

Worldwide impact of CSRD - are you ready?

The transformation of ESG reporting accelerated in 2022 with the release of major proposals in the European Union (EU) and the United States (US), as well as globally by the International Sustainability Standards Board (ISSB).

In summary...

More Less

UK In depth INT2023-04

27 April 2023 | Updated 08 September 2023

International ESG & sustainability reporting - "Where do I start?" (August 2023)

This guide provides a summary of the most recent international developments in ESG reporting from the perspective of a UK company, supported by Q&As.

In summary...

More Less

UK Technical Paper

08 September 2022 | Updated 07 November 2023

Navigating the ESG landscape: Comparison of the “big three” disclosure proposals

This publication compares and contrasts key provisions among the three sustainability reporting proposals. We offer our perspectives on the proposals, including some of the suggestions we have made to each regulator or standard setter to enhance operability.

In summary...

More Less

UK In depth INT2022-10

SHOW MORE SHOW LESS

Helpful links

Show more

SME Contact

Mark O'Sullivan

Mark O'Sullivan

Director

PwC

Email

Mark O'Sullivan

Director
PwC

Director

078917806372

This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

Warning 2

✕

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

Viewpoint allows you to save up to 25 favourites.

Consider removing one of your current favourites in order to to add a new one.

Go to favourites

Are you sure you would like to remove this page from your favourites?

Yes
You are already signed in on another browser or device.
Click "Continue" to close other logged in sessions and proceed. Click "Cancel" to go back to the previous page.
Need some help? Contact us
signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide
✕

Hello and welcome to Viewpoint

Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Follow along as we demonstrate how to use the site

Before we start.

Choose your preferred language below.