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Black Sun welcomes the FRC’s Annual Review Of
Corporate Reporting for 2025


By Felix Enslin


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With the Financial Reporting Council (FRC) publishing today its Annual Review Of Corporate Reporting, we noted with particular interest the commentary on Taskforce for Climate-related Financial Disclosures (TCFD) and Climate-related Financial Disclosures (CFD) reporting, this being the first year that the FRC has reviewed CFD compliance and reporting.

The good news is that the great majority of companies are meeting the requirements and recommendations of the FRC with just 2% of reports reviewed giving rise to substantive queries in relation to in climate-related reporting (down from 4% last year).

Where questions were raised it was often around technical oversights or incorrect application of mandatory reporting requirements and inconsistencies in greenhouse gas emissions data.

In a few instances the FRC said that companies failed to provide qualitative or quantitative analysis of the resilience of the company strategy and business model in relation to climate-related reporting, making these areas to keep front of mind in the next reporting cycle. 


For climate-related reporting, the FRC states that in scope companies should ensure when reporting against CFD that:

  • Disclosures are clear, concise and entity-specific
  • It is clear how any material financial impact of climate change has been reflected in the financial statements
  • All CFD disclosure requirements are provided in the annual report and accounts – noting that CFD disclosures are mandatory for those in scope, as opposed to the comply or explain approach which can be used in relation to TCFD disclosures

At Black Sun, we’re well placed to help guide companies in crafting their reporting across the corporate reporting suite - including climate-related reporting - with decades of experience in annual reporting and dedicated expertise in climate-relating reporting. 

If you’d like to explore how we can help you with your reporting, please get in touch


About Black Sun

Black Sun Global is a stakeholder advisory and engagement agency that's been driving transformation and positive change for ambitious brands for more than 20 years. With deep expertise in disclosure and reporting, ESG, sustainability, and digital engagement, we reshape how organisations connect with customers, investors, employees, and the wider world. 

We are trusted partners to some of the most influential global organisations, sparking innovation and sustainable performance through our strategic insights, partnerships, and proprietary technologies.

As founders of the Positive Change Group, we are on a mission to create a new kind of stakeholder relations partner. Our world-class specialists work closely with executive leadership teams to protect reputations, inspire trust, and promote responsible business practices - building resilience and long-term value in a rapidly changing world.

For more information, please visit: www.blacksun-global.com




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