What does 5.4-5.6 require?

Reporting on climate adaptation gives assurance that long-horizon policies will hold up against shifting weather, extreme events and rising seas. Each central government body is required to make TCFD-aligned disclosures in its annual report and accounts, following HM Treasury's TCFD Application Guidance and on a comply-or-explain basis, and should use that guidance to decide whether, and which of, the TCFD recommendations apply to it. The emissions element of the TCFD metrics and targets recommended disclosure (b) is dealt with in Chapter 2.

UK HM Treasury Sustainability Reporting Guidance 2026-27...

Other controls in Chapter 5 and Annexes A to D: TCFD-aligned disclosure, UN SDG policies, materiality of other topics, sustainable procurement, nature recovery, and the differences from GGC reporting (paragraphs 5.1 to 5.17, A.1 to D.21) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

5.11-5.12 Sustainable procurement: where material, report the systems in place and the action taken to buy sustainably, including the steps taken to embed the Government Buying Standards in contracts and to understand and reduce supply chain impacts and risks
5.13-5.16 Nature recovery and biodiversity: where the body holds significant natural capital or landholdings, signpost the Natural Capital Plan or Nature Recovery Plan and report performance against it in the annual report, and report biodiversity considerations in projects and programmes where material
5.7-A.16 UN Sustainable Development Goals: name the significant policies pursued on sustainability or environmental matters as the FReM requires, give a short description of each policy or a link to its specific GOV.UK page, and identify where activities contribute to relevant SDGs
5.8-5.10 Other material topics: assess whether further sustainability topics are material to primary users across the value chain and sphere of influence, report them on a comply-or-explain basis, and optionally add sections on how strategy delivery depends on economic, environmental and social factors and on influence through procurement and public policy
D.14-D.17 Transmission and distribution losses: no recalculation or separate categorisation is required because the factors include them, and an organisation that chooses to separate the losses should not impair users' ability to track performance against the commitment targets
D.19-D.21 Other KPIs material to strategic policy objectives: reporting them is mandatory on a comply-or-explain basis, with other GGC metrics and Defra's environmental KPI guidance as sources, and the entity responsible for identifying any further regulatory, legislative or policy reporting requirements
D.5-D.8 Additional Scope 1, 2 and 3 emissions not measured under the GGCs, such as other fugitive releases and overseas operations: disclose them disaggregated from the Scope 1 and 2 totals assessed against commitment targets, calculated with a widely recognised independent standard where no government factor or method exists
D.9-D.11 Nitrogen trifluoride: report NF3 emissions where material, since the Climate Change Act GHG definition now includes it even though the current GGC commitments do not

Query this from an agent

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

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