Major firms face sustainability reporting challenges

Large companies face continued challenges in getting sustainability reporting right, according to a new report.

Analysis by Deloitte found that almost half of FTSE 100 companies made restatements on their sustainability metrics in 2025 for the second year running. Most of the restatements related to greenhouse gas metrics.

The most common reason for a prior year adjustment was a change in method (35%) followed by adjusting for errors in historical (26%).

Steve Farrell, partner and head of sustainability assurance at Deloitte UK, said: “Whilst the number of companies with material adjustments is the same as last year, this remains a significantly high amount, with continued challenges in getting sustainability reporting right.

“However, some of these companies have adjusted due to data improvements – that’s a real positive – showing reporters are focusing on better quality reporting.”