UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)
Chapter 1: scope, principles, comply-or-explain, de minimis thresholds, GGC alignment and the mandatory minimum reporting set (paragraphs 1.1 to 1.27, Table 1, Figure 1) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) 1.15-1.16: Internal targets and baselines: report the entity's own targets, align them with the national net zero and Environment Act ambitions, keep them consistent with the TCFD-aligned disclosures, and never present unpublished figures as GGC targets

What does 1.15-1.16 require?

Until Defra formally publishes the next commitment period's targets, entities should not refer to unpublished figures as GGC targets in the annual report and accounts. Where an entity has set its own internal targets (which may reflect draft commitments) it should report on them, and the reported targets should align with the government's external policy ambitions, including the statutory net zero commitment and Environment Act targets, and be consistent with the entity's TCFD-aligned disclosures.

Maintained by Gerard Blokdyk

Other controls in Chapter 1: scope, principles, comply-or-explain, de minimis thresholds, GGC alignment and the mandatory minimum reporting set (paragraphs 1.1 to 1.27, Table 1, Figure 1) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

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MCP endpointAll UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) controls