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/about-us/ |
About the FRC
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Our Purpose
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/about-us/structure/ |
FRC Structure
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Role and Responsibilities
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Reports, Plans and Budgets
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Policies and Procedures
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Governance Reporting
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Funding
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FRC Responses to External Consultations
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Tribunals
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The FRC's International Activity
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/library/ |
Library
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/about-us/ |
About the FRC
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/about-us/our-purpose/ |
Our Purpose
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/about-us/structure/ |
FRC Structure
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/about-us/role-and-responsibilities/ |
Role and Responsibilities
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/about-us/reports-plans-and-budgets/ |
Reports, Plans and Budgets
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/about-us/policies-and-procedures/ |
Policies and Procedures
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/about-us/governance-reporting/ |
Governance Reporting
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/about-us/funding/ |
Funding
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/about-us/responses-to-external-consultations/ |
FRC Responses to External Consultations
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/about-us/tribunals/ |
Tribunals
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/about-us/international-activity/ |
The FRC's International Activity
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/consultations/ |
Consultations
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/news-and-events/ |
News and events
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/about-us/careers/ |
Careers at the FRC
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Contact us
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/library/ |
Library |
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#frc-statement-of-intent-on-environmental-social-and-governance-challenges-060927e1 |
FRC Statement of Intent on Environmental, Social and Governance challenges
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#guidance-and-support-for-companies-6b7008e6 |
Guidance and Support for Companies
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| 42 |
#guidance-for-actuaries-f1ec1101 |
Guidance for Actuaries
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#responses-to-external-consultations-99fbe81a |
Responses to external consultations
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| 44 |
/documents/5898/FRC_ESG_Statement_of_Intent_Whats_Next_January_2023.pdf |
2023 Environmental, Social and Governance (ESG) update |
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/documents/1828/FRC_Statement_of_Intent_on_Environmental_Social_and_Governance_challenges_July_2021.pdf |
Statement of Intent on Environmental, Social and Governance challenges |
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/documents/863/FRC_LAB_SASB_Snapshot_2021.pdf |
SASB Standards snapshot |
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/documents/3561/Thematic_review_of_climate-related_metrics_and_targets_2023.pdf |
thematic review |
| 48 |
/documents/5773/ESG_data_distribution_and_consumption.pdf |
ESG Data Distribution and Consumption |
| 49 |
/consultations/corporate-governance-code-consultation/ |
proposed revisions to the UK Corporate Governance Code |
| 50 |
/documents/6176/The_influence_of_proxy_advisors_and_ESG_rating_agencies_on_the_actions_and_reporting_of_FTSE_350_com.pdf |
research into the impact of proxy voting advisors and ESG ratings agencies on actions and reporting by FTSE350 companies and investor voting decisions |
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/documents/2806/Annex_1_-_Questionnaires.pdf |
Annex 1- Online Survey Questions |
| 52 |
/documents/617/Annex_2_-_Interview_Guides_and_List_of_Interviewees.pdf |
Annex 2 - Interview Guides and List of Interviewees |
| 53 |
/documents/2804/Audit_Committee_Chairs_views_on_and_approach_to_ESG.pdf |
Audit Committee Chairs’ views on, and approach to Environmental, Social and Corporate Governance (ESG) activities and reporting |
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/cdn-cgi/l/email-protection#c7928c94b2b4b3a6aea9a6a5aeabaeb3be93868487a1b5a4e9a8b5a0e9b2ac |
[email protected] |
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/documents/1828/FRC_Statement_of_Intent_on_Environmental_Social_and_Governance_challenges_July_2021.pdf |
ESG statement of intent |
| 56 |
/documents/318/Corporate_Governance_and_Stewardship_Mythbuster.pdf |
Corporate Governance and Stewardship Mythbuster |
| 57 |
/documents/4634/Review_of_Stewardship_Reporting_2022.pdf |
Review of Stewardship Reporting 2022 |
| 58 |
/documents/6085/Review_of_Corporate_Governance_Reporting_2022.pdf |
Annual Review of Corporate Governance Reporting |
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/library/digital-reporting/esg/net-zero-disclosures/ |
disclosing net zero commitments |
| 60 |
/library/research-and-insights/risks-and-opportunities/digital-security-risk-disclosure/ |
report on digital security risk disclosure |
| 61 |
/documents/4204/TCFD_disclosures_and_climate_in_the_financial_statements.pdf |
Thematic Review of TCFD disclosures and climate in the financial statements |
| 62 |
/library/standards-codes-policy/accounting-and-reporting/annual-corporate-reporting/guidance-on-the-strategic-report/ |
Guidance on the Strategic Report |
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/documents/5335/FRC_Modern_Slavery_Reporting_Practices_in_the_UK_2022.pdf |
significant shortcomings in the quality of companies’ modern slavery reporting |
| 64 |
/documents/1337/FRC_Review_of_Corporate_Governance_Reporting_November_2021.pdf |
The Annual Review of Corporate Governance |
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/documents/867/Effective_Stewardship_Reporting_Examples_from_2021_and_expectations_for_2022.pdf |
Effective Stewardship Reporting: Examples from 2021 and expectations for 2022 |
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/documents/1833/Scenario_Analysis_in_Corporate_Reporting.pdf |
climate-related scenario analysis |
| 67 |
/documents/3409/TCFD_ahead_of_mandatory_reporting.pdf |
report in advance of these requirements to help companies prepare for mandatory TCFD reporting |
| 68 |
/documents/2558/FRCLab-TCFD-Snapshot.pdf |
snapshot of the status of current reporting |
| 69 |
/documents/2514/Streamlined_Energy_and_Carbon_Reporting_SECR.pdf |
Streamlined Energy and Carbon Reporting (SECR) Thematic Review |
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/documents/4805/2021.pdf |
The Corporate Reporting Annual review |
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/documents/2514/Streamlined_Energy_and_Carbon_Reporting_SECR.pdf |
Streamlined Energy and Carbon Reporting Thematic |
| 72 |
/documents/5056/Fact_Sheet_8_FRS_102_Climate_2024_update_RvT2ge9.pdf |
Staff Factsheet |
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/documents/4044/Stakeholders_decisions_and_s172.pdf |
report on reporting on stakeholders, decisions and Section 172 |
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/documents/3332/Tips_on_Section_172.pdf |
tips on Section 172 statements |
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/documents/1181/FRC_Lab_S172_Summary.pdf |
summary of the questions for companies to consider |
| 76 |
/documents/4212/FRC_Board_Diversity_and_Effectiveness_in_FTSE_350_Companies.pdf |
Board Diversity and Effectiveness in FT350 Companies |
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/documents/3554/Climate_Change_Thematic_2020.pdf |
Climate Thematic Review |
| 78 |
/documents/3458/Letter_to_Heads_of_Audit_Role_of_the_auditor_in_considering_climate_related_risk.pdf |
finding from the review of audit firms’ firmwide processes to support the auditor in responding to the risk of climate change |
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/documents/5404/JFAR_Risk_Perspective_2021.pdf |
Risk Perspective |
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/news-and-events/news/2021/10/joint-forum-on-actuarial-regulation-announces-climate-change-deep-dive/ |
approved the formation of a task force |
| 81 |
/library/standards-codes-policy/audit-assurance-and-ethics/guidance/staff-guidance-notes/ |
Auditor responsibilities under ISA (UK) 720 in respect of climate related reporting by companies required by the Financial Conduct Authority |
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/documents/1828/FRC_Statement_of_Intent_on_Environmental_Social_and_Governance_challenges_July_2021.pdf |
FRC’s ESG Statement of Intent |
| 83 |
/documents/4310/FRC_Response_to_ISSBs_Exposure_Draft_for_IFRS_S1.pdf |
ISSB’s Exposure Draft for IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information |
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/documents/1654/FRC_Response_to_ISSBs_Exposure_Draft_for_IFRS_S2.pdf |
ISSB’s Exposure Draft for IFRS S2 Climate-related Disclosures |
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/news-and-events/videos-and-podcasts/joint-frc-issb-webinar-an-update-on-the-issb-and-international-sustainability-standards/ |
Joint FRC ISSB Webinar An update on the ISSB and international sustainability standards |
| 86 |
#frc-statement-of-intent-on-environmental-social-and-governance-challenges-060927e1 |
FRC Statement of Intent on Environmental, Social and Governance challenges
|
| 87 |
#guidance-and-support-for-companies-6b7008e6 |
Guidance and Support for Companies
|
| 88 |
#guidance-for-actuaries-f1ec1101 |
Guidance for Actuaries
|
| 89 |
#responses-to-external-consultations-99fbe81a |
Responses to external consultations
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| 90 |
/library/?topics=esg-and-climate |
ESG and Climate |
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#main-content |
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/freedom-of-information/ |
Freedom of Information
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/about-us/policies-and-procedures/privacy/ |
Privacy
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/individual-rights-policy/ |
Individual Rights (Data Privacy) Policy
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/about-us/policies-and-procedures/modern-slavery-statement/ |
Modern Slavery Statement
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Disclaimer and Copyright
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Cookies
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Accessibility Statement
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Whistleblowing
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Complaints
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/about-us/policies-and-procedures/the-regulators-code/ |
Regulators' Code
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https://twitter.com/frcnews |
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