FCA CP26/5: Aligning listed issuers’ sustainability disclosures with international standards

The FCA is consulting on how to evolve its rules for listed companies’ sustainability disclosures. The proposals put forward would see sustainability reporting requirements revised and expanded, including a new requirement for companies to implement the UK’s upcoming IFRS-based Sustainability Reporting Standards (UK SRS) in their disclosures, broadening their scope beyond the current requirement to base disclosures on the Task Force on Climate-related Financial Disclosures (TCFD) recommendations. The consultation closes on 20th March, 2026.