Part XXVIII

Miscellaneous

Sustainability disclosure requirements

FCA and PRA rules etc
416B
1
When making rules or issuing guidance in connection with disclosure concerning matters relating to sustainability, a regulator must have regard to any SDR policy statement (within the meaning of section 416A) that the Treasury have published and not withdrawn.
2
For the purposes of this section, matters relating to sustainability include matters relating to—
a
the environment, including climate change,
b
social, community and human rights issues,
c
tackling corruption and bribery, and
d
governance, so far as relevant to matters within paragraphs (a) to (c).
Ss. 416A, 416B and cross-heading inserted (1.1.2024) by Financial Services and Markets Act 2023 (c. 29), ss. 21(2), 86(3); S.I. 2023/1382, reg. 9(1)(a)