30 October 2026 – The UK Financial Conduct Authority has finalised sustainability disclosure rules for listed companies, allowing them to explain when they do not report against the UK Sustainability Reporting Standards. The framework takes effect for accounting periods beginning on or after 1 January 2027, with the first reports expected in 2028.ContentsWhat Are the … Continue reading UK Sustainability Reporting Rules: FCA Adopts ‘Comply or Explain’ Approach