Home / Glossary / UK SDR (Sustainability Disclosure Requirements)

UK SDR (Sustainability Disclosure Requirements)

Reporting & Disclosure
The 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.

Related Terms

ISSB (International Sustainability Standards Board)Anti-Greenwashing RegulationIFRS S2 (Climate-related Disclosures)Greenwashing

More in Reporting & Disclosure

ESG Reporting

ESG reporting is the disclosure of environmental, social, and governance data by…

BRSR (Business Responsibility and Sustainability Reporting)

BRSR is India's mandatory sustainability reporting framework prescribed by SEBI for the…

BRSR Core

BRSR Core is a subset of SEBI's Business Responsibility and Sustainability Reporting…

CSRD (Corporate Sustainability Reporting Directive)

The EU Corporate Sustainability Reporting Directive replaces the Non-Financial Reporting Directive (NFRD)…

ESRS (European Sustainability Reporting Standards)

The European Sustainability Reporting Standards are the detailed reporting standards underpinning the…

ISSB (International Sustainability Standards Board)

The ISSB was established by the IFRS Foundation in 2021 to develop…

Need expert help with UK SDR (Sustainability Disclosure Requirements)?

RSustain provides advisory, assurance, and digital tools across ESG, carbon, and environmental management.

Start a Conversation