WTW Climate Reporting Comparative Table: Summer 2025 update

Identify your strategic climate risk and reporting priorities with WTW’s Climate Reporting Comparative Table: Summer 2025 update, designed to help you:

• Easily identify the main climate reporting criteria you may need to consider
• Understand crossovers between climate reporting regimes and their key departures
• Recognise where a more strategic approach to climate reporting could maximize the time and resources to meet disclosure requirements.
• See where one framework refines or evolves the principles established by another, or demands you develop new measures.

WTW’s Climate Reporting Comparative Table: Summer 2025 update compares key elements of:

• The Corporate Sustainability Reporting Directive (CSRD), alongside the EU Taxonomy common classification scheme for sustainable economic activities
• The International Financial Reporting Standards’ (IFRS) International Sustainability Standards Board’s (ISSB) S1 and S2
• The Financial Stability Board (FSB)’s Task Force on Climate-related Financial Disclosures (TCFD)
• Current US federal and state-level climate regulatory requirements.

Our Climate Reporting Comparative Table: Summer 2025 update can also help you understand the increasing interoperability between climate reporting regimes and the latest refinements around comparing materiality requirements between different climate disclosure requirements.

To access WTW’s latest Climate Reporting Comparative Table, please download WTW’s Climate Reporting Comparative Table: Summer 2026 update.

For expert help to meet your climate reporting requirements and get more business value by moving to a more strategic approach, speak to a WTW Climate specialist.