Only a few of the FTSE 100 have outlined CSRD plans in depth
Our research found that 48 of the FTSE 100 reference CSRD in their reports, yet only two discuss their plans in detail.
TCFD sections have become more meaningful
48 reporters clearly explain the impact of climate change on financial performance compared with only 26 the previous year.
Greater commitment to climate transition plans
75 reporters explain how the transition to net zero will work, up from 71 the previous year.
Nature reporting is becoming more prominent
In our research, 31 companies mention the Taskforce for Nature-Related Financial Disclosures (TNFD) framework, and five reporters provide meaningful disclosure around it.
Many are on their way to complying with new equality requirements
We found that 30 of the FTSE 100 already disclose their ethnicity pay gap (a slight increase from 28 last year).
Many reporters acknowledge ISSB
40 of the FTSE 100 make a reference to the ISSB standards in their reports, albeit briefly.
A spotlight on capital allocation
The way resources are distributed has become a more prominent topic in strategic reports.
High-quality business model descriptions are rare
Descriptions are often highly formulaic and offer little insight into what a company does to make money.
Artificial intelligence is discussed more than ever before
80 of the FTSE 100 mention AI, with 36 including it in their risk sections and 20 framing it as an opportunity.
Untapped potential of ESEF
Only 23 of the FTSE 100 make their European Single Electronic Format (ESEF) reports available on their corporate website, with most only providing the most basic option which does not feature easy-to-view iXBRL tagging.
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