Company Climate Risk
Comprehensive climate risk intelligence for informed decision-making
← Back to Regulations
🇬🇧
United Kingdom
Mandatory from 2025UK Sustainability Disclosure Requirements
The UK's Sustainability Disclosure Requirements (SDR) set mandatory sustainability and climate reporting standards for asset managers and investment products, including entity- and product-level disclosures, anti-greenwashing rules, and voluntary fund labels. These cover greenhouse gas emissions, transition planning, and climate risk management. SDR applies a labelling regime—‘Sustainability Focus', ‘Improvers', ‘Impact', and ‘Mixed Goals'—to categorise the sustainability characteristics of UK-domiciled funds.
Key Requirements
- •Transition and physical climate risk disclosures in line with TCFD
- •Entity- and product-level reporting for asset managers and investment products
- •Sustainability characteristics disclosed through the FCA fund labelling regime
- •Governance, strategy, and resilience (incl. scenario analysis)
- •Policies, actions, targets, and progress against climate commitments
- •Consumer-facing disclosures to prevent greenwashing
- •Future assurance expectations as ISSB standards converge
- •Naming, marketing, and distributor rules to ensure transparency
Implementation Timeline
May 2024: anti-greenwashing rule in force
July 2024: labels, naming, marketing, distributor rules
December 2025: first entity-level disclosures (large firms)
2025-26: phased product-level disclosures
Report Timing
Annual, aligned to year-end; disclosures included in the strategic report.
Compliance Status
Mandatory from 2025Track your progress towards meeting the requirements and deadlines for this regulation.