Guidance

Sustainability Reporting Guidance 2025-26

Guidance on sustainability reporting requirements for central government annual reports and accounts, which may be used by other public sector bodies.

• From: HM Treasury
• Published: 17 July 2025

Documents

Sustainability Reporting Guidance: 2025-26

Ref: ISBN 978-1-917638-45-6, 3547

PDF, 869 KB, 49 pages

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Appendix A: Sustainability reporting concepts, principles and foundations

Ref: ISBN 978-1-917638-46-3, 3548

PDF, 234 KB, 23 pages

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Details

This guidance supports the preparation of sustainability reports and information in central government annual reports and accounts. It sets out the minimum requirements for 2025-26, as well as the reporting requirements and considerations where sustainability information is deemed material. This year, general guidance on the principles, concepts and foundations has been consolidated into a separate Appendix.

There’s more information on public sector reporting in the Government Financial Reporting Manual (FReM) and Task Force on Climate-related Financial Disclosures (TCFD) Application Guidance.

Published 17 July 2025