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) 1.5: Integrated reporting principles: show how sustainability is embedded in the organisation, its operations and its strategy, and follow the public sector concepts, principles and foundations set out in Appendix A

What does 1.5 require?

Integrated reporting is the vehicle: the entity's annual report shall make visible the way sustainability thinking runs through the organisation, the way it operates and the strategy it pursues. When the sustainability section (the TCFD-aligned part included) is prepared, the preparer shall follow the separately published Appendix A, which fixes the public sector concepts, principles and foundations, among them the reporting boundary, materiality, comparatives and where information is placed.

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