UKEB Publishes Climate-related Matters Research

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.  

Thank you to all the members of the UKEB Advisory and Working Groups who contributed to this research.