Gather Around – Issue 18 – January 2021

1 February 2021

We are yet to see if 2021 promises a more stable year following the rollercoaster of 2020, but at least on the regulatory front, there has been a host of clarifications aiming to dispel lingering uncertainty.

The regulatory landscape is complex and evolving. Each month we bring you the latest developments in regulation and ‘best practice’ incorporate governance and reporting.

The start of a new year and the FCA has confirmed the introduction of mandatory TCFD-aligned disclosures for premium listed UK companies, while the Government has clarified questions surrounding the delayed ESEF requirements. The launch of the UK Endorsement Board website also seeks to assist companies with accounting standards confusion following the UK’s departure from the European Union.

In this month’s best practice showcase, Mei Ashelford, Director of reporting intelligence, takes a look at Tesco’s 2020 TCFD statement as an example of a company at the early stages of TCFD reporting.

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