RegAlert2026-09-30
Added
PS26/19: Aligning listed issuers' sustainability disclosures with international standards
The rules replace existing TCFD-aligned disclosures with requirements for listed issuers to report against UK Sustainability Reporting Standards (UK SRS) S1 and S2 on a comply or explain basis. These rules apply to accounting periods beginning on 1 January 2027, with first reporting in 2028, and include a one-year transitional relief for Scope 3 disclosures and a two-year relief for S1 disclosures. The scope covers issuers in five listing categories, excluding closed-ended investment funds, open-ended investment companies, shell companies, and debt securities.
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Policy Statement
PS26/19
Aligning listed issuers’ sustainability disclosures with international standards September 2026
This relates to
Consultation Paper 26/5 which is available on our website at www.fca.org.uk/publications. Sign up for our news and publications alerts See all our latest press releases, consultations and speeches. All our publications are available to download from www.fca.org.uk. Request an alternative format Please complete this form if you require this content in an alternative format. Or call 0207 066 1000
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Lineage: In force
Timeline
This document amends: CP26/5: Aligning listed issuers’ sustainability disclosures with international standards
Source: Financial Conduct Authority — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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FCA published 8 documents in the last 30 days. We email you each new one the day it's published.