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FCA proposes a lighter touch on SDRs

A general view skyscrapers 20 Fenchurch Street (The Walkie Talkie), 8 Bishopsgate (sometimes referred to as 'the Jenga'), 22 Bishopsgate (also known as Horizon 22), The Leadenhall Building, 122 Leadenhall Street (Cheese Grater), One Leadenhall, 1 Leadenhall Street, 52 Lime Street (The Scalpel) and 40 Leadenhall Street (Stanza), 30 St Mary Axe (The Gherkin) and The Tower of London on a sunny summer's day on June 26, 2025 in London, United Kingdom.
Photo: John Keeble/Getty Images

New proposals aim to streamline sustainability reporting and provide greater clarity and flexibility for firms.

The FCA has proposed minor amendments to the Sustainability Disclosure Requirements (SDRs) in its latest Quarterly Consultation Paper (CP25/24). These changes, while small in scope, are significant as they aim to provide greater flexibility and clarity for firms. 

Key proposed changes

​The amendments focus on two main areas: sustainability

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