Sustainability Disclosure Requirements

Corporate reporting - environmental, social & governance (ESG) - UK - Financial Conduct Authority (FCA).

(SDR).

Disclosure rules issued by the UK's Financial Conduct Authority (FCA), applying to asset managers regulated by it.

"... our aim with this Sustainability Disclosure Requirements (SDR) and investment labels regime is simple – financial products that are marketed as sustainable should do as they claim and have the evidence to back it up.

The regime will support consumers in navigating their investments with trust that the products they are buying do as they say they will.

The disclosure requirements will help to overcome information asymmetries, and the anti-greenwashing rule will apply to all FCA-authorised firms."

Sustainability Disclosure Requirements (SDR) and investment labels - FCA - 2023.

See also

• Anti-greenwashing rule
• Asymmetry of information
• Corporate social responsibility (CSR)
• Disclosure
• Environmental, social and governance
• Financial Conduct Authority (FCA)
• Financial reporting
• Greenwash
• Investment manager
• Non-Financial Reporting Directive (NFRD)
• Regime
• Regulation
• Sustainability
• Sustainability bond
• Sustainability-Linked Loan Principles (SLLP)
• Sustainability reporting
• Sustainable finance
• Sustainable investment label
• Taxonomy Regulation
• UK Sustainable Investment and Finance Association