Section 416B

When making rules or issuing guidance in connection with disclosure concerning matters relating to sustainability, a regulator must have regard to any SDR policy statement (within the meaning of section 416A) that the Treasury have published and not withdrawn. For the purposes of this section, matters relating to sustainability include matters relating to— the environment, including climate change, social, community and human rights issues, tackling corruption and bribery, and governance, so far as relevant to matters within paragraphs (a) to (c).

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Source: legislation.gov.uk · retrieved 2026-09-04