This document monitors the progress of key recent and forthcoming developments in climate-related and environmental reporting at UK, European and international level that may impact on UK companies' annual reports. This document contains links to key primary source material and Practical Law legal updates relating to these developments.

This document is not intended to be an exhaustive tracker of all material relevant to financial and narrative reporting and it does not include details of climate-related and environmental developments specific to reporting for financial services sector companies.