Guidance

Good Practice Guide: TCFD Reporting

Guide to help those preparing annual reports and accounts deliver transparent decision‑useful climate disclosures with good practice examples and other support

• From: HM Treasury
• Published: 5 March 2026

Documents

Good Practice Guide for TCFD Reporting 2024-25

PDF, 6.69 MB, 32 pages

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Details

This one‑off, targeted guide supports central government organisations in implementing the Task Force on Climate‑related Financial Disclosures (TCFD) framework ahead of the final stage of mandatory (comply or explain) requirements in 2025‑26 annual reports and accounts (ARAs).

Building on HM Treasury’s phased rollout from 2023‑24, it offers practical examples and insights across Governance, Strategy, Risk Management, and Metrics & Targets – highlighting common pitfalls, effective disclosure approaches, and considerations for “comply or explain”.

Published 5 March 2026