WTW Climate Reporting Comparative Table: Summer 2026 update

WTW’s latest Climate Reporting Comparative Table summarizes the evolving climate-related financial disclosures and ongoing efforts to harmonize reporting standards. The table provides a clear view, and compares key elements of several important frameworks, including:

• The International Financial Reporting Standards’ (IFRS) International Sustainability Standards Board’s (ISSB): IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures).
• The Financial Stability Board (FSB)’s Task Force on Climate-related Financial Disclosures (TCFD), now superseded by the ISSB in several jurisdictions, but still informing regulatory approaches globally.
• US state-level climate regulatory requirements
• The UK Sustainability Reporting Standards (UK SRS), published in February 2026, which are the UK‑tailored versions of IFRS S1 and S2. They have been created by assessing and endorsing the global corporate reporting baseline of IFRS Sustainability Disclosure with some exceptions.
• The EU’s Corporate Sustainability Reporting Directive (CSRD), alongside the EU Taxonomy for classifying environmentally sustainable economic activities.

How can your organization use WTW’s Climate Reporting Comparative Table?

Our regularly updated table supports your climate-reporting strategy by helping you:

• Align strategically – integrate internal reporting processes with evolving global standards and jurisdiction‑specific requirements
• Strengthen risk and opportunity management – identify, assess and manage climate-related risks and opportunities more effectively
• Plan for compliance – enable proactive planning for upcoming reporting requirements across multiple jurisdictions
• Enhance stakeholder communication – clearly articulate your climate-disclosure approach to investors, regulators and other stakeholders

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.