More than two thirds (69%) of FTSE 100 companies made prior-year adjustments (PYAs) to their climate and sustainability metrics – a significant increase from 46% last year –according to an analysis by Deloitte UK. Notably, the number of companies disclosing multiple PYAs tripled to 51 companies (17 companies last year).
Now in its third year, the latest analysis looked at climate and sustainability disclosures in the most recently published annual reports as of 31 December 2025. Scope 3 emissions make up a significant portion of the restatements. However, restatements due to errors have decreased to 20% (from 26% last year).
