UKEB publishes reports from its research project on climate-related matters

The UK Endorsement Board (UKEB) has published the following two reports arising from its research project on climate-related matters:
  1. Climate-Related Matters: Summary of Connectivity Research:
The report identifies three broad themes:
  • An overall lack of connectivity between climate-related narrative disclosures and their associated disclosures in the financial statements
  • While there has been an increase in the occurrence of climate-related disclosures the quality of disclosures remains low
  • More transparency is required regarding climate-related estimates and judgements used to prepare financial statement.
  1. A Study in Connectivity: Analysis of 2022 UK Company Annual Reports
This report aims to promote discussion and awareness of potential issues regarding connectivity between sustainability and financial reporting observed in the UK.