UK sustainability disclosure regimes in a state of flux

This article first appeared in the June 2025 issue of PLC Magazine.  

In this article, we explore:

• what the current rules are on climate disclosure in the UK under the Companies Act and the Listing Rules; 
• what we know so far of the UK’s plans to endorse the ISSB standards and create a new SDR / SRS sustainability disclosure regime; and 
• key takeaways for companies.  

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