Morning, Thursday, 18th September 2025
Online
This conference will examine next steps for non-financial reporting in the UK. Areas for discussion include corporate reporting reform, regulation of ESG ratings providers, and the development of UK Sustainability Reporting Standards.
It will bring together key stakeholders and policymakers to discuss implications of the Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024, which came into force in April 2025, as well as examining issues emerging from consultation on UK SRS and from the Financial Conduct Authority’s work on ESG ratings. Delegates will look at how recent and upcoming reform can be implemented in a way that reduces unnecessary reporting burdens while supporting transparency, accountability, and sustainable growth.
Sessions in the agenda will explore what the simpler reporting regime will mean in practice, including the impact of updated thresholds and new exemptions. Delegates will consider how assurance of sustainability disclosures can be strengthened, how the market is adapting, and what oversight structures may be needed. Proposals for ESG ratings regulation will also be looked at, and the broader role of non-financial reporting in supporting the UK’s strategic objectives, including alignment with international standards and implications of digital reporting and evolving definitions of social value.
With the agenda currently in the drafting stage, overall areas for discussion include:
- corporate reporting reform: changes under 2024 Regulations, including updated thresholds and new exemptions for medium-sized companies
- UK Sustainability Reporting Standards: progress on the UK SRS consultation and its relationship with global standards such as IFRS S1 and S2
- regulation of ESG ratings: the FCA’s proposals for a new regime, including scope, transparency, and proportional treatment of smaller providers
- sustainability assurance: market readiness, gaps in capacity, and the case for a clear assurance policy framework
- transparency and accountability: achieving robust disclosures when exemptions apply, and maintaining confidence in governance and oversight
- digital and future-focused reporting: the potential of virtual AGMs, digital formats, and new ways to define and report on social value
- international alignment and competitiveness: how UK frameworks interact with global standards, and the risks of divergence from the EU
- non-financial reporting in economic strategy: supporting sustainable growth and investment through effective reporting
