Overview of new climate reporting rules for UK companies

The rules for UK companies and LLPs (not just listed companies) to report on climate change and sustainability are rapidly evolving. Knowing who has to do what, how and by when is not always clear.

In addition to the new Listing Rules from the FCA for premium and standard listed companies (whether or not UK-incorporated), there are also changes under the Companies Act affecting a wider range of UK companies and LLPs, as well as the new Sustainability Disclosure Requirements regime which the government announced in October that it will develop.

We have produced two quick guides explaining in plain English what UK listed and non-listed companies and LLPs need to know, including how this interacts with the EU's disclosure rules (e.g. under the Taxonomy Regulation, SFDR and CSRD) and the new ISSB's plans for developing a global disclosure standard.

See: 

• UK listed companies: Climate & Sustainability Reporting Overview
• Non-listed UK companies & LLPs: Climate & Sustainability Reporting Overview