Sustainability reporting

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

Latest news and featured items

14 March 2024 | Updated 04 April 2024

Navigating the SEC climate-related disclosure requirements

Read PwC's comprehensive summary of the final SEC climate disclosure rules.

UK In depth INT2024-01

Info

23 February 2024 | Updated 19 April 2024

Guidelines on Self-Regulation of Listed Companies – Sustainability Report (Trial) of the People's Republic of China

Three stock exchanges in China issued their respective Guidelines on sustainability reporting disclosure requirements. The Guidelines will become effective 1 May 2025 applying to annual periods ending 31 December 2025.

UK In brief INT2024-04

Info

30 November 2023

European Union regulations beyond CSRD

Our latest publication details EU regulations beyond the CSRD that may be broadly applicable to — and possibly already effective for — both EU and non-EU companies.

UK In depth INT2023-14

Info

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 05 April 2024

Navigating sustainability reporting: Practical application and analysis

On March 6, 2024, the US Securities and Exchange Commission adopted final rules that will require disclosures about climate-related risks. This document will be updated shortly to reflect the final rules. Also read PwC’s In brief regarding the final rules for more information here.

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 04 January 2024

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 12 April 2024

International ESG & sustainability reporting - "Where do I start?" (March 2024)

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 21 March 2024

Navigating the ESG landscape: Comparison of the “big three” sustainability frameworks

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

14 March 2024 | Updated 04 April 2024

Navigating the SEC climate-related disclosure requirements

Read PwC's comprehensive summary of the final SEC climate disclosure rules.

In summary...

More Less

UK In depth INT2024-01

23 February 2024 | Updated 19 April 2024

Guidelines on Self-Regulation of Listed Companies – Sustainability Report (Trial) of the People's Republic of China

Three stock exchanges in China issued their respective Guidelines on sustainability reporting disclosure requirements. The Guidelines will become effective 1 May 2025 applying to annual periods ending 31 December 2025.

In summary...

More Less

UK In brief INT2024-04

30 November 2023

European Union regulations beyond CSRD

Our latest publication details EU regulations beyond the CSRD that may be broadly applicable to — and possibly already effective for — both EU and non-EU companies.

In summary...

More Less

UK In depth INT2023-14

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 05 April 2024

Navigating sustainability reporting: Practical application and analysis

On March 6, 2024, the US Securities and Exchange Commission adopted final rules that will require disclosures about climate-related risks. This document will be updated shortly to reflect the final rules. Also read PwC’s In brief regarding the final rules for more information here.

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 04 January 2024

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 12 April 2024

International ESG & sustainability reporting - "Where do I start?" (March 2024)

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 21 March 2024

Navigating the ESG landscape: Comparison of the “big three” sustainability frameworks

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

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Helpful links

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SME Contact

Mark O'Sullivan

Mark O'Sullivan

Director

PwC

Email

Mark O'Sullivan

Director
PwC

Director

078917806372

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