In total, 46 of the FTSE 100 made restatements on their sustainability metrics this year, showed analysis by Deloitte.

Most restatements related to changes in methodology (44%), but over a quarter (29%) related to errors. The majority (89%) were linked to greenhouse gas metrics.

Steve Farrell, partner and head of sustainability assurance at Deloitte, said: ‘A significant number of environmental, social and governance (ESG) metrics reported and published last year by the UK’s largest companies have since been updated, either because measurements have evolved, or worryingly, because they were incorrect to begin with.

‘This is notable because prior year restatements are comparatively rare in the world of financial reporting and indicate a material change to previously reported figures.