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5 December, 2025

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Tag: White & Case

TCFD report 2022

TCFD publishes its 2022 status report

Since the TCFD published its recommendations in 2017, many more companies have risen to the challenge. But ‘urgent progress’ is still needed.

net zero disclosures

FRC publishes advice on reporting on net zero commitments

The FRC Lab’s report contains practical recommendations on meeting investor expectations about net zero disclosures in financial reports.

FRC structured report

FRC publishes report on improving structured digital reporting

Companies are encouraged to take more ‘ownership and responsibility’ when adhering to the new rules on structured electronic reporting.

earnings per share

FRC reviews reports on earnings per share and deferred tax assets

The FRC’s thematic reviews show examples of good practice for informative, transparent disclosure in line with IAS 33 and IAS 12.

risk resilience

FRC publishes 2022 review of stewardship reporting

The review reveals that signatories have doubled since 2021 and the quality of reporting has improved in many areas, including engagement.

PIE registration

FRC publishes PIE auditor registration regulations

The FRC has a new registration regime for statutory auditors—firms or individuals—of public interest entities (PIEs).

FRC digital disclosure

FRC Lab publishes report on digital security risk disclosures

Boards need to move beyond a ‘boilerplate and overly static’ approach to digital risk disclosures, advises the Financial Reporting Council.

overseas entity law

UK government launches the register of overseas entities

Non-UK incorporated companies owning land in England and Wales are now required to disclose information to Companies House.

TCFD review

FCA and FRC review TCFD disclosures by listed companies

Although firms had ‘risen to the challenge’ of reporting, many lacked specificity, metrics or an exploration of climate-related opportunities.

Companies house plan

Companies House sets out its stall for 2023

The Companies House Corporate Plan 2022-2023 outlines how the organisation intends to achieve the goals outlined in its 2020-2025 strategy.

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