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) 1.6-1.7: Comply or explain against every requirement, and apply materiality to further sustainability information beyond the minimum set

What does 1.6-1.7 require?

In-scope entities shall report on a comply-or-explain basis: comply with each requirement, or explain the non-compliance against each one with the specific reasons, the actions planned to close the gap and the timeline for reaching compliance. Entities shall report against the minimum requirements in this guidance (including TCFD-aligned disclosure) and shall apply the concept of materiality to any further sustainability information that goes beyond the minimum, reporting it accordingly and explaining any non-compliance.

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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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

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