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
FCA proposes alignment with ISSB on climate disclosures
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Aligning to ISSB via the UK SRS will bring clarity and structure both for companies and investors.