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The UK government has announced plans to adopt the International Sustainability Standards Board (ISSB) sustainable disclosure standards. This move aims to attract global investors and enhance the UK’s standing as a global financial centre by demonstrating its commitment to robust sustainability reporting...
On 28 November 2023, the UK’s Financial Conduct Authority (FCA) published its Policy Statement (PS23/16) ‘Sustainability Disclosure Requirements (SDR) and Investment Labels’. The FCA states that PS23/16 contains its final rules and guidance to, amongst other things, improve trust and transpa...
This article explores the UK Financial Conduct Authority's new Sustainability Disclosure Requirements and investment labels regime, highlighting associated fraud risks and compliance measures for in-scope firms.
You can read more about our take on the IFRS Sustainability Disclosure Standards here:IFRS Sustainability-related disclosure requirementsandIFRS S2 climate reporting. Do I have to report under the UK SRS? Once the UK SRS have been implemented and passed through legislation, the UK Government and ...
ongoing sustainability reporting for firms using investment labels; entity-level disclosures; new naming and marketing rules, restricting the use of sustainability-related terminology; an anti-greenwashing rule applicable to all authorised firms to reinforce that sustainability-relat...
Sustainability investment labels that UK asset managers can apply to their investment products if they meet certain qualifying criteria. Product naming and marketing rules to restrict use of certain sustainability-related terms – such as “ESG”, “green” or “sustainable” – in the n...
The FCA’s proposals were published in an October 2022Consultation Paper on Sustainability Disclosure Requirements and investment labels(Consultation Paper), following a November 2021 discussion paper (Discussion Paper), which outlined a regime of classification, labelling and disclosures for sustainable inve...
UK SRS that are compliant with the International Sustainability Standards Board (ISSB) baseline standards are expected to be made available in Q1 2025. Following Government endorsement of the UK SRS (likely Q2 2025), the FCA intends to consult on UK SRS disclosure requirements for UK-listed comp...
Under the Financial Conduct Authority’s new Sustainability Disclosure Requirements, due to come into force at the end of July, funds that are marketed as sustainable “should do as they claim and have the evidence to back it up”. But the SDR rules may make it very difficult for any passi...