Jurisdiction(s):
United Kingdom

Q1 2026 sustainable finance and ESG: UK, EU and international regulatory, reporting and market round-up for lawyers

Published on: 01 April 2026

Published by a LexisNexis Banking & Finance expert

Legal News

Article summary

UK Finance responds to FCA consultation on aligning sustainability disclosures with ISSB standards

UK Finance has issued its reply to the Financial Conduct Authority’s consultation on bringing sustainability-related disclosures into line with international standards, backing the plan to embed the UK Sustainability Reporting Standards within the Listing Rules and to align with the International Sustainability Standards Board baseline, while underlining the need for international consistency and comparability. It supports the proposed ‘comply or explain’ model, yet seeks clearer signalling on the FCA’s next steps, including whether the regime will persist in its current form or shift towards mandatory adherence. The submission also urges consideration of the implications for the competitiveness of UK listings and for the broader corporate reporting landscape, and says the FCA should take a proportionate, supportive supervisory stance, especially during initial implementation, acknowledging that firms may rely on best endeavours as capabilities mature. UK Finance further stresses that using the ‘explain’ option should not be equated with non-compliance, and it does not support introducing compulsory assurance at this point, proposing that any future assurance obligation be consulted on and introduced in phases. See: LNB News 26/03/2026 52...

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