FTSE 100 Climate Metrics: Deloitte Monitors Data Changes

Sustainabilitymag · Jul 30, 2026 · 450 words · By David Weston

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What to know about FTSE 100 Climate Metrics: Deloitte Monitors Data Changes

Deloitte UK's 2025 analysis indicates an increase in prior-year adjustments to climate and sustainability metrics among FTSE 100 companies. The report suggests that while restatements are more frequent, there is a shift from correcting errors toward refining methodologies and improving data quality.

Propaganda risk 10%

Claims checked 14

Techniques found 0

Topics 0

Coverage spectrum

Coverage gap: Low Left coverage

Left0%

Center100%

Right0%

4 sources compared across this story cluster. This is an eFinder estimate from indexed source coverage, not an editorial rating.

What happened

FTSE 100 Climate Metrics: Deloitte Monitors Data Changes Deloitte UK's latest annual analysis shows that 69% of FTSE 100 companies made prior-year adjustments (PYAs) to their climate and sustainability metrics in 2025.

Why it matters

This is up from 46% the previous year and marks the third consecutive year of such changes among UK-listed companies.

Common ground

The study, now in its third year, reviewed the most recent annual reports published as of 31 December 2025.

Perspective signals

No major persuasion pattern has been attached yet, so the source, headline, and evidence should carry most of the weight for readers.

Follow-up questions

What concrete event or decision sits underneath the headline: FTSE 100 Climate Metrics: Deloitte Monitors Data Changes?
What evidence would most clearly confirm or weaken the claim that Restatements due to errors dropped to 20%, down from 26% last year?
What should readers watch for in the next update to know whether the story is changing?

open_in_new Read the original article: https://sustainabilitymag.com/news/ftse-100-climate-metrics-deloitte-monitors-da…

analyticsAnalysis

10%

Propaganda Score

confidence: 95%

Low risk. This article shows minimal use of propaganda techniques.

fact_checkClaims Checked

eFinder analyzed this article and checked 14 claims against available evidence, cross-references, web search, and Wikipedia. Here is what the fact-checking layer found.

info Single Source 4

schedule Pending 4

verified Verified By Reference 3

help Insufficient Evidence 2

cancel Disputed 1

info

Claim 1: “Restatements due to errors dropped to 20%, down from 26% last year”

SINGLE SOURCE

The evidence provided consists of general climate change impacts and percentage calculators; it contains no data on restatements due to errors for FTSE 100 companies.

travel_explore

web search NEUTRAL — Climate change impacts gripped the globe in 2024, with cascading impacts from mountain peaks to ocean depths and on communities, economies and the environment.
https://wmo.int/media/news/climate-change-impacts-grip-globe…

travel_explore

web search NEUTRAL — Instantly calculate percentages, percentage change, and percent differences with our free Percentage Calculator. Get fast, accurate results in seconds!How to Compute the Percentage of a Number. How to…
https://www.calculator.io/percentage-calculator/

travel_explore

web search NEUTRAL — Percentage is a way of expressing a number as a fraction of 100. It is commonly used to represent a portion of a whole or to compare two numbers. Percentages are often denoted with the symbol "%".This…
https://percentagecalculator.net/

schedule

Claim 2: “Hajin reviewed over 15,000 disclosure documents from more than 2,100 Russell 3000 companies between 1998 and 2023.”

PENDING

This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.

info

Claim 3: “In 2025, 65% of restatements by FTSE 100 companies focused on greenhouse gas (GHG) emissions, down from 77% in 2024.”

SINGLE SOURCE

The evidence provides general GHG emission data by country and region, but does not mention the specific percentage of FTSE 100 restatements focusing on GHG emissions.

travel_explore

web search NEUTRAL — CO₂ per GDP Emissions are expressed in tonnes of CO₂ per $1000USD (tCO₂/1k$). The Emissions Database for Global Atmospheric Research (EDGAR) combines data for certain countries and territories.
https://worldpopulationreview.com/country-rankings/co2-emiss…

travel_explore

web search NEUTRAL — Greenhouse gas emissions are measured in tonnes of carbon dioxide-equivalents over a 100-year timescale.More Data on CO2 & Greenhouse Gas Emissions. Sources and processing. This data is based on the f…
https://ourworldindata.org/grapher/ghg-emissions-by-world-re…

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web search NEUTRAL — Which is the best phone of 2024? Samsung? Apple iPhone? Xiaomi? Google?... or someone else? Only the first 30 purchases can enjoy my Exclusive Holiday Off... The BEST Smartphones of 2025! Mrwhosethebo…
https://www.youtube.com/watch?v=6jVUSsByq9Y

verified

Claim 4: “The number of FTSE 100 companies with multiple PYAs tripled in the past year, going from 17 in the previous study to 51 in 2025.”

VERIFIED BY REFERENCE

The search results mention CEO statistics and board diversity for FTSE 100 companies, but nothing regarding the number of companies with multiple prior-year adjustments (PYAs) for climate metrics.

menu_book

wikipedia NEUTRAL — The Financial Times Stock Exchange 100 Index, also called the FTSE 100 Index, FTSE 100, FTSE or, informally, the "Footsie" , is the United Kingdom's best-known stock market index and represents the 10…
https://en.wikipedia.org/wiki/FTSE_100_Index

menu_book

wikipedia NEUTRAL — The Financial Times Stock Exchange 250 Index, also called the FTSE 250 Index, FTSE 250, or, informally, the "Footsie 250" , is a stock market index that consists of the 101st to the 350th mid-cap blue…
https://en.wikipedia.org/wiki/FTSE_250_Index

menu_book

wikipedia NEUTRAL — The Nasdaq-100 is a stock market index made up of equity securities issued by approximately 100 (currently 102) of the largest non-financial companies listed on the Nasdaq stock exchange. The Nasdaq-1…
https://en.wikipedia.org/wiki/Nasdaq-100

+ 3 more evidence sources

help

Claim 5: “Of the 59 companies which produced PYAs specifically concerning GHG emissions, 44 (75%) adjusted their Scope 3 emissions data.”

INSUFFICIENT EVIDENCE

No evidence was found after searching for this specific claim regarding Scope 3 emissions adjustments.

help

Claim 6: “In 2025, 86 companies disclosed receiving this assurance, up from 84 in 2024 and 74 in 2023.”

INSUFFICIENT EVIDENCE

No evidence was found after searching for the number of companies receiving third-party sustainability assurance.

schedule

Claim 7: “ISAE 3000 is the main standard, with 79% of companies using it.”

PENDING

This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.

info

Claim 8: “This is up from 46% the previous year”

SINGLE SOURCE

The evidence provided confirms that 46% of companies made adjustments 'this year' (referring to the 2025 report context), but there is no evidence provided regarding the percentage from the 'previous year' to establish an increase from 46%.

menu_book

wikipedia NEUTRAL — The FTSE MIB (Milano Indice di Borsa) (the S&P/MIB prior to June 2009) is the benchmark stock market index for the Borsa Italiana, the Italian national stock exchange, which superseded the MIB-30 in …
https://en.wikipedia.org/wiki/FTSE_MIB

+ 3 more evidence sources

info

Claim 9: “The remaining 35% covered other environmental and social areas like waste, water, diversity and inclusion, and health and safety.”

SINGLE SOURCE

No evidence was found relating to the breakdown of FTSE 100 restatements across environmental and social areas.

travel_explore

web search NEUTRAL — If you're wondering "Is Samsung M35 worth buying in 2025?", this detailed 1-year usage review will help you decide. Topics Covered: Samsung M35 long-term performance One UI experience after 1 year Rea…
https://www.youtube.com/watch?v=1G6TMWf180k

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web search NEUTRAL — 35AWARDS is a leading international photography award for professional and advanced photographers. 21.5K photographers from 165 countries take part in the contest, evaluated by an independent jury fro…
https://35awards.com/

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web search NEUTRAL — Video cover. Видеозаписи Озвучка datynet. 29 видео.1:35:46. Атлант / Atlas (2018, Германия, драма).
https://vk.com/video-55244031_456241479

verified

Claim 10: “marks the third consecutive year of such changes among UK-listed companies.”

VERIFIED BY REFERENCE

The provided evidence discusses the FTSE 100 index generally but contains no information regarding the duration or consecutive years of prior-year adjustments for climate metrics.

menu_book

+ 3 more evidence sources

verified

Claim 11: “The study, now in its third year, reviewed the most recent annual reports published as of 31 December 2025.”

VERIFIED BY REFERENCE

While evidence confirms Deloitte is a professional services network, there is no specific evidence provided regarding a study reviewing annual reports published as of December 31, 2025.

menu_book

wikipedia NEUTRAL — Deloitte is a multinational professional services network based in London, England. It is the largest professional services network in the world by revenue and number of employees, and is one of the B…
https://en.wikipedia.org/wiki/Deloitte

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wikipedia NEUTRAL — Monitor Deloitte is the multinational strategy consulting practice of Deloitte. It specializes in providing strategy consultation services to the senior management of major organizations and governmen…
https://en.wikipedia.org/wiki/Monitor_Deloitte

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wikipedia NEUTRAL — Widget UK was a consumer electronics distribution, based in Stevenage, England, which became part of CMS Distribution in 2016. Originally a distributor for UK handheld computer manufacturer Psion, it …
https://en.wikipedia.org/wiki/Widget_UK

+ 3 more evidence sources

schedule

Claim 12: “average disclosures have become less specific, less quantitative and more promotional.”

PENDING

This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.

cancel

Claim 13: “69% of FTSE 100 companies made prior-year adjustments (PYAs) to their climate and sustainability metrics in 2025.”

DISPUTED

The claim states 69% of FTSE 100 companies made PYAs in 2025. However, two independent web search results explicitly state that 'Almost half' or '46%' of FTSE 100 companies made these adjustments, directly contradicting the 69% figure.

menu_book

+ 3 more evidence sources

schedule

Claim 14: “sustainability reporting and framework adoption rose sharply after 2015”

PENDING

This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.

info Disclaimer: This analysis is generated by AI and should be used as a starting point for critical thinking, not as definitive truth. Claims are verified against publicly available sources. Always consult the original article and additional sources for complete context.