Climate-related disclosures to get stricter for UK plc - Pinsent Masons
A recent policy announcement by the Financial Conduct Authority (FCA) marks the start of an anticipated toughening up of climate-related disclosure requirements that all UK public companies should prepare for.
In 2020, the FCA introduced a new listing rule on climate-related disclosure for commercial companies with a 'premium listing' on a UK stock exchange. It applies to accounting periods beginning on or after 1 January 2021, meaning the first annual financial reports subject to the rule will be published in early 2022. However, the regulator has now confirmed its intention to extend the new rules to other listed issuers.
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