Sustainability reporting 2025/26 and beyond

NHS organisations face growing climate‑related risks that directly affect financial sustainability, service resilience and strategic planning. 

This briefing summarises NHS sustainability reporting requirements across the UK, providing a clear overview of what organisations need to know. The 2025/26 reporting cycle marks a major shift, with full TCFD implementation in England and increasing expectations across all UK nations. 

The briefing highlights the essential role of finance teams in strengthening climate‑risk governance, ensuring robust disclosures and supporting cross‑organisational collaboration. 

It also sets out evolving national requirements and emerging best practice to help NHS bodies prepare for clearer, more consistent sustainability reporting.