UK SDR (Sustainability Disclosure Requirements)
Reporting & DisclosureThe UK Sustainability Disclosure Requirements are the UK's framework for sustainability-related disclosures, based on ISSB Standards (IFRS S1 and S2). The FCA's anti-greenwashing rule (effective November 2024) requires all FCA-regulated firms to ensure sustainability claims are fair, clear, and not misleading. Investment product labelling rules define categories: Sustainability Focus, Sustainability Improvers, Sustainability Impact, and Sustainability Mixed Goals. Listed companies will adopt UK SDS from 2026.
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