Managing uncertainty in sustainability disclosure
Terrafiniti worked with WBCSD’s Corporate Performance & Accountability programme by researching and writing the July 2025 report ‘Managing Uncertainty in Sustainability Disclosure’. The publication offers practical guidance, analysis, and examples to help companies navigate the complexities of sustainability reporting - particularly in addressing and communicating uncertainty and its financial implications. Drawing on expert insights and collaboration with WBCSD members, standard setters, accountants, and investors, the report distils key challenges and requirements. It supports businesses in aligning their disclosures with the European Sustainability Reporting Standards (ESRS) and IFRS Sustainability Disclosure Standards (IFRS S1 and S2).