UK sustainability disclosure requirements and investment labels – Key issues to consider

To access our full analysis you can download the briefing here.

A couple of weeks on from the publication of final rules on the UK's sustainability disclosure standards and investment labels, most market participants will be familiar with the headline elements of the new regime (which we summarised here). However, as with any new piece of regulation, particularly one of such significance, the devil truly lies in the detail. In this briefing, we seek to unpick some of that detail, focussing in particular on considerations relevant to implementation projects which asset managers will be required to undertake over the course of 2024.

Our briefing dives into the key issues which asset managers will need to consider.

1. How do the rules impact different types of products?
2. How do the rules affect portfolio management carried out by UK authorised asset managers?
3. How do the rules affect non-UK authorised asset managers or funds established outside the UK?
4. What are relevant timelines for implementation and key workstreams involved?
5. What are the key features of the new sustainability labelling regime?
6. If a UK fund does not use a sustainability label, when can it use sustainability-related terms in its name or marketing materials?
7. When is a UK fund manager required to make product-specific and entity-level disclosures?
8. What are the key elements of the product-specific and entity-level disclosures?

You can find our full analysis by downloading the briefing here. 

We hope you find our summary informative and would like to thank you for taking the time to read the briefing.

Please contact any of the team below if you have any comments or would like to discuss any of the issues raised. Our team is well positioned to assist in helping asset managers adapt to the new rules.

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