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United Kingdom
United Kingdom
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...
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UK Sustainability Disclosure Requirements: regulatory overview of UK SRS (IFRS S1/S2), FCA alignment for listed issuers, transition plans, assurance oversight, ESG ratings regulation, investment labels and Green Taxonomy developments
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Practice notes
This Practice Note explores aspects of, and specifically, the government’s work on developing the UK sustainability Reporting Standards. The UK government has pledged to establish a UK Sustainability disclosure requirements (SDR) regime that consolidates new and existing sustainability reporting obligations for businesses, the financial sector and investment products. Its objective is a single, integrated framework of sustainability‑related disclosure requirements and metrics, so investors receive clear, comparable information to support their decision‑making.
A key element of the UK SDR regime is the introduction of UK Sustainability Reporting Standards—reporting standards for use by certain UK companies and businesses to disclose sustainability‑related information. These standards emphasise sustainability‑related risks and opportunities. This Practice Note concentrates on the creation of the UK Sustainability Reporting Standards (UK SRS) and proposals for transition plan disclosures.
Within Greening Finance: A roadmap to Sustainable Investing (October 2021) (Roadmap), the government identified three types of disclosure to fall within the UK SDR regime:
- corporate disclosure: new requirements for companies to provide sustainability disclosures (at the time anticipated to comprise reporting under proposed international
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Web page updated on 22/05/2026
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I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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