Almost half (46) of FTSE 100 companies made material prior-year adjustments (PYAs) to their climate and sustainability metrics for the second year running according to Deloitte UK. While the total number of companies making adjustments remained unchanged, analysis showed that six more companies made multiple adjustments this year, resulting in a total of 69 individual adjustments. The latest analysis looked at climate and sustainability disclosures in the most recently published annual and/or sustainability reports as of 31 December 2024. Notably, 25 (60%) of the entities that reported a PYA last…
Read MoreSustainability adjustments creep higher in reporting amongst UK’s largest companies
