Guidance

Sustainability Reporting Guidance 2026-27

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

• From: HM Treasury and Rachel Blake MP
• Published: 16 July 2026

Documents

Sustainability Reporting Guidance: 2025-26

Ref: ISBN 978-1-918417-71-5, 3663

PDF, 946 KB, 50 pages

Appendix A: Sustainability reporting concepts, principles and foundations

Ref: ISBN 978-1-918417-72-2, 3664

PDF, 256 KB, 25 pages

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Details

This guidance supports the preparation of sustainability reports in central government annual reports and accounts. It sets out the minimum requirements for 2026-27, 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 16 July 2026