From www.icaew.com: (UK context) The FRC’s Thematic Review of Climate-related Financial Disclosures highlighted inconsistent quality and information gaps in the reports from AIM and large private companies following their first cycle of mandatory reporting.

Key areas for improvement include the lack of scenario analysis, insufficient specifics regarding climate targets, and the need for clearer governance disclosures.

The review emphasized the importance of concise, entity-specific disclosures and stressed that all required information should be included in companies’ annual reports to comply with the Companies Act.