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

What does 5.8-5.10 require?

Beyond the named topics, each organisation must decide which other sustainability subjects are material to its primary users and report on them in the annual report and accounts, complying or explaining; materiality is judged across the organisation's value chain and sphere of influence, as Appendix A explains. A more mature organisation may add sections, elsewhere in its reporting or on its website, showing how delivery of its strategy rests on action across economic, environmental and social factors, and may trace how performance on social or other material environmental impacts feeds through to financial outcomes. As internal performance management matures, the organisation should turn to the areas where it holds influence, which in the public sector means above all procurement and public policy.