Jurisdiction(s):
United Kingdom and Ireland

Related legal acts

Key definition

Sustainability definition

What does Sustainability mean? In legal practice, sustainability describes integrating environmental, social and economic considerations into planning, procurement and construction so that buildings and infrastructure are healthy, comfortable and affordable, use durable and renewable resources, and minimise environmental impact over their whole life. It is not a single statutory definition; rather a cross‑cutting concept often expressed as “sustainable development”. In England (planning law under the Planning and Compulsory Purchase Act 2004 and the NPPF), Scotland (NPF4 and planning legislation), Northern Ireland (Planning Act (NI) 2011 and the SPPS) and Ireland (Planning and Development Act 2000), it guides plan‑making and planning permission, environmental impact assessment and...

EU SFDR: scope, product designations (Articles 6/8/9), PAI regime, disclosure templates, RTS updates, greenwashing guidance, UK implications and SFDR II review

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Practice notes

This Practice Note sets out a summary of the scope and obligations arising under the EU Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088) together with Commission Delegated Regulation (EU) 2022/1288.

Overview of EU SFDR and related regimes

Regulation (EU) 2019/2088 (EU SFDR) on sustainability‑related disclosures for the financial services industry creates a disclosure and transparency framework for the EU financial sector as a whole. The EU SFDR sits within a wider EU sustainable finance rulebook of measures, most notably the EU’s Sustainable Finance Action Plan adopted in March 2018 (Action Plan). For further details on the Action Plan (including a concise overview of the EU legislation that falls within it, such as the EU SFDR, the EU Taxonomy Regulation (Regulation (EU) 2020/852 (EU TR)), and requirements on integrating sustainability), see: Sustainable finance and ESG—overview. For EU financial services sustainable finance and ESG developments, including the regulation on ESG ratings (Regulation (EU) 2024/3005), see: Sustainable finance and ESG—overview. The EU SFDR brought in sustainability‑related disclosure duties for financial market participants, financial advisers, and financial products (each as defined below). It places obligations on in‑scope firms concerning the information made available to investors, periodic investor reporting and website disclosures, and obliges firms...

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Ruth Knox

Paul Hastings LLP

Ruth Knox is a partner in the Corporate Department and chair of the ESG & Sustainable Finance practice at Paul Hastings and is based in the firm’s London office. Ruth advises some of the world’s most sophisticated private equity firms, corporations and project sponsors and lenders on complex and evolving legal issues relating to environmental, social and governance and climate-related regulatory requirements, investor demands, strategic opportunities (including transition strategies) and voluntary reporting frameworks and coalitions. She is an environment and climate change legal authority. Ruth’s practice focuses on counseling clients on the management, mitigation and maximization of ESG risks and opportunities, respectively. She has spent more than a decade advising on ESG regulations and soft law standards, including the EU Sustainable Finance package, the Corporate Sustainability Reporting Directive and the Task Force on Climate-related Financial Disclosure (TCFD) standard. She provides commercial,...

Matthew Ivor-Jones

Paul Hastings LLP

Matthew Ivor-Jones is an Associate in the ESG & Sustainable Finance practice at Paul Hastings and is based in the firm’s London office. Matthew advises clients on environmental, social and governance (ESG) matters, including climate and sustainability-related legal considerations and risks, ESG regulatory requirements, sustainable finance and M&A. He has experience working with a diverse range of clients, including private equity firms, financial institutions and public and private companies. Matthew also advises clients on environment, health and safety law. Prior to joining Paul Hastings, Matthew worked as a financial services regulatory lawyer at A&O Shearman and advised a range of clients on U.K. and EU regulation, including across ESG, banking, markets, fintech and payments matters, alongside M&A work. During that time, Matthew completed a client secondment to the Bank of America regulatory reform team. ...

Web page updated on 21/05/2026

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