Gather Around – Issue 36 – September 2022

This month, ESG is definitely the ‘thing’ as the summer drew to a close and autumn is officially here. The main focus is on the rationalisation and harmonisation of ESG frameworks and data requirements, partly so reporters can make sense of, and provide, what is required, and partly so stakeholders can see through the maze of information, see what matters and what is greenwashing.

This month, regulators are getting involved and the multiplicity of providers of frameworks are also beginning to rationalise their offerings. The first compulsory round of TCFD reporting is nearly over and the FRC and FCA have been sharing some conclusions.

The description of ‘ESG’ might be unpopular but sustainability is here to stay. For companies wanting to remain relevant in the future, the incoming Resilience Statement will be important. We look at how this could replace the Viability and Going Concern Statements.

We have also published the sixth in our series of best practice papers focused on principal risks and uncertainties. This is introduced in this month’s best practice showcase.