Reporting Intelligence – April 2026
Our Reporting Intelligence pages are a treasure trove of insightful reads, we’ve done the hard work, so you can stay informed without the hassle.
The International Sustainability Standards Board (ISSB) has decided to develop non-mandatory nature-related reporting requirements
The ISSB has decided to develop nature-related disclosure requirements as an IFRS Practice Statement rather than a mandatory standalone standard, a move aimed at minimising disruption to ongoing implementation of its existing sustainability and climate standards. While non-mandatory by design, the Practice Statement carries the full effect of an ISSB Standard for companies that apply it, and jurisdictions may choose to make it mandatory. The decision has drawn criticism from sustainability groups, urging a binding standard. The ISSB will publish an exposure draft for public comment in October 2026 and will consult stakeholders on whether a Practice Statement remains the right approach.
Read more here
GHG Protocol reveals key proposals in Scope 3 standard revision update
GHG Protocol has published a progress update on potential revisions to its Scope 3 Standard, which governs corporate measurement and reporting of value chain emissions. Key proposals include a new requirement for companies to report at least 95% of required Scope 3 emissions to remain in conformance, improved data quality and disaggregation requirements, and the creation of a new Category 16 to cover facilitated and licensing-related emissions. The update also proposes changes to Category 15 investment reporting, clarifying its application beyond investment managers. A full draft standard for public consultation is expected in due course.
Access the Scope 3 standard progress update here
PwC Survey: UK investors are focusing on transformation first, growth second
PwC’s 2026 UK Investor Survey finds that investors backing UK companies are prioritising transformation over growth, reallocating capital towards businesses demonstrating technological reinvention, resilience, and credible value creation. With subdued macroeconomic expectations and elevated exposure to cyber, geopolitical, and climate risks, investors are urging companies to accelerate AI adoption and cross-sector business model agility rather than wait for conditions to improve. Disclosure gaps remain a concern, particularly around AI strategy and performance. Companies arriving at the market with strong governance, clear metrics, and evidence-based transformation plans are attracting greater investor confidence and stronger valuations.
Read the full survey here
Resilience over rhetoric: G7 businesses reframe net zero messaging
A BSI survey of more than 7,000 business leaders across G7 nations finds that most companies remain committed to net zero despite growing political uncertainty, with 83% committed to national targets and 69% having increased climate action over the past year. However, many are reframing their messaging away from environmental language towards resilience and risk mitigation. Policy uncertainty is weighing on confidence, with 76% saying it makes investment difficult and around a third having revised plans or targets. Most business leaders expect net zero to return as a political priority within the decade and see inaction as the greater long-term risk.
Read the full report here
Receive monthly up to date reporting insights, directly to your inbox
Subscribe to our newsletter
Get in touch:
If you’d like to discuss this, or any other subject, please get in touch with Richard Costa at richardc@gather.london
We’d love to hear from you.