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FCA proposes alignment with ISSB on climate disclosures

Views Of Drax Power Station In North Yorkshire. Emissions and climate change.
Photo: Christopher Furlong/Getty Images

Harriet O’Brien | Danesmead Advisory

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Aligning to ISSB via the UK SRS will bring clarity and structure both for companies and investors.

New requirements for climate‑related disclosures are proposed in the UK FCA’s long-awaited consultation paper Aligning listed issuers’ sustainability disclosures with international standards (CP26/5). The move would replace the existing TCFD‑based framework with requirements aligned to the emerging UK Sustainability Reporting Standards (UK SRS), based on the IFRS’s ISSB

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