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UK Sustainability Disclosure Requirements (SDR) and Investment Labels

Establishes disclosure requirements and an investment labeling regime for sustainability-related claims made by UK-regulated asset managers and FCA-regulated firms. Designed to combat greenwashing and help investors make informed decisions.

24

Rules extracted

120

Obligations decomposed

5.0x

Avg obligations per rule

🇬🇧 United Kingdom

Jurisdiction

About this regulation

Anti-greenwashing rule, sustainability investment labels (Focus, Improvers, Impact, Mixed Goals), consumer-facing disclosures, detailed disclosures, and entity-level sustainability reports. Applies to UK FCA-authorized asset managers.

What AuditDSS covers

Source

1

Regulation

Extracted

24

Rules

Decomposed

120

Obligations

5.0x

Decomposition ratio

Each rule is decomposed into an average of 5.0 atomic obligations — the smallest testable units that can be independently violated.

Fully extracted & scored

All 120 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.

Risk scoring

Every obligation in UK SDR (PS23/16) is scored across independent risk dimensions:

W

Obligation Weight

How critical within the regulatory framework

L

Violation Likelihood

How often breached in practice

E

Enforcement Evidence

Regulator enforcement history and penalties

C

Cascade Dependency

How many obligations depend on this one

Regulatory details

Full title
UK Sustainability Disclosure Requirements (SDR) and Investment Labels
Regulatory body
Financial Conduct Authority
Jurisdiction
🇬🇧 United Kingdom
Document type
rule
Effective date
July 31, 2024
Issuing authority
Financial Conduct Authority (FCA)
Official source
View source document ↗

Who this applies to

asset_managersdistributorsfca_authorized_firms

Key requirements

  • anti-greenwashing rule
  • sustainability investment labels (Focus, Improvers, Impact, Mixed Goals)
  • naming and marketing restrictions
  • consumer-facing disclosures
  • detailed disclosures
  • entity-level sustainability reports

Frequently asked questions about UK SDR (PS23/16)

What is UK SDR (PS23/16)?

Anti-greenwashing rule, sustainability investment labels (Focus, Improvers, Impact, Mixed Goals), consumer-facing disclosures, detailed disclosures, and entity-level sustainability reports. Applies to UK FCA-authorized asset managers.

Who does UK SDR (PS23/16) apply to?

UK SDR (PS23/16) applies to asset_managers, distributors, fca_authorized_firms.

How many obligations does UK SDR (PS23/16) contain?

AuditDSS has decomposed UK SDR (PS23/16) into 120 atomic obligations from 24 rules. Each obligation is independently testable and risk-scored.

What are the key requirements of UK SDR (PS23/16)?

The key requirements include: anti-greenwashing rule, sustainability investment labels (Focus, Improvers, Impact, Mixed Goals), naming and marketing restrictions, consumer-facing disclosures, detailed disclosures, entity-level sustainability reports.

How can I assess my UK SDR (PS23/16) compliance?

Upload your compliance policy to AuditDSS. The platform maps your document against all 120 UK SDR (PS23/16) obligations using deterministic AI scoring — not checklists or LLM summaries. You get a risk-scored gap analysis showing exactly which obligations are covered, partially covered, or missing.

Which jurisdiction enforces UK SDR (PS23/16)?

UK SDR (PS23/16) is enforced in United Kingdom by Financial Conduct Authority.

When did UK SDR (PS23/16) come into effect?

UK SDR (PS23/16) became effective on July 31, 2024.

What industry does UK SDR (PS23/16) apply to?

UK SDR (PS23/16) is primarily relevant to the Carbon & ESG Reporting industry. AuditDSS covers 58 regulations in this industry sector.

Build a UK SDR (PS23/16) compliance pack

Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for UK SDR (PS23/16) — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.

Policy

High-level commitments and governance framework covering UK SDR (PS23/16) requirements.

Procedures

Step-by-step operational procedures to implement each policy commitment.

Forms & checklists

Ready-to-use forms, registers, and checklists for day-to-day compliance operations.

Multi-regulation

Combine UK SDR (PS23/16) with other regulations into a single unified compliance pack for your business.

Already have a policy? Assess it against UK SDR (PS23/16)

1

Upload your document

Upload your compliance policy, program manual, or operational document. AuditDSS accepts any text-based document.

2

AI maps against 120 obligations

Your document is scored against every obligation in UK SDR (PS23/16). Each claim is mapped to the obligation tree and evaluated for coverage.

3

Risk-scored gap report

Receive every gap ranked by risk priority with remediation guidance, enforcement evidence, and cascade impact analysis.

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Assess your UK SDR (PS23/16) compliance

Upload your document and get a risk-scored gap analysis against 120 UK SDR (PS23/16) obligations in under 5 minutes.