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Sustainability Disclosure Requirements (SDR)

Helping firms navigate this new piece of UK sustainability regulation as we support firms moving towards a future of responsible investing

The transition to a sustainable future brings with it opportunities for firms to improve customer outcomes, whilst enhancing the transparency that exists across the product lifecycle, putting substance over form, and transparency over ambiguity. We can help guide you towards successfully implementing relevant requirements of SDR including the four overarching sections that are: the anti-greenwashing rule, product labels, sustainable disclosures and reporting, delivering forward-thinking value, using informed market intelligence.

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Preparing for SDR: moving forward, together

We will help provide clarity and confidence on your journey to compliance with SDR, with a proactive and forward-looking approach. We continually adapt our service offering to support the delivery of value beyond the present, addressing the full spectrum of variables that boards, and decision-makers will be charged with addressing.

Deloitte works with firms to meaningfully embed sustainability-related transformation combining leading market intelligence with proven business capabilities. We can help drive genuine long-lasting change creating value for you, your firm, and your investors.

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Some of our capabilities

We offer an anti-greenwashing risk review, detailing gaps identified in policy, documentation and controls, and recommendations highlighting the most significant areas of exposure to risk.

We offer a review of your sustainability-related information documented within the pre-contractual disclosures (from the date the label is first used, or by 2 December 2024, or 2 April 2025 if you have been afforded limited temporary flexibility, for products using the sustainability-related terms without a label), and ongoing product-level disclosures annually (after 12 months from either the date the label or sustainability-related terms are used).

We offer a review of your current fund/s and alignment with labels and defining the evidence-based standard by fund/label, including the absolute measures used, KPI’s and their effectiveness. Included within this review will be recommendations on the products and/or assets ability to demonstrate suitable progress towards the sustainability objective and the theory of change. We also offer design and build support in respect of the independent assessment framework as well as support you in performing the assessment too.

We offer services covering both labelled products, and products using sustainability-related terms without a label, including reviews of the consumer-facing, product, and entity-level disclosures such as the sustainability entity report.

Download summary report here.

Our thinking

FCA’s Sustainability Disclosure Requirements (SDR)

The FCA published the final rules for its Sustainability Disclosure Requirements (SDR) regime on 29 November. The FCA is concerned about the risk of greenwashing posed by the increase in sustainable funds available in the market. The various proposals that make up the SDR aim to mitigate greenwashing.
Perspective
5 minute read

FCA’s finalised guidance on the anti-greenwashing rule

This note summarises ESMA’s new guidelines and gives our view on three key challenges for firms. The guidelines will be translated into the official EU languages and published on the ESMA website. They will apply from three months after publication, subject to some transitional provisions for managers of funds existing before the date of application.
Perspective
5 minute read

The significant nexus between Consumer Duty and SDR…and how to tackle it

There is a clear and significant nexus between the FCA’s Consumer Duty (“the Duty”) and its Sustainability Disclosures Requirements (“SDR”), given that both aim to encourage good conduct and prevent consumer harm.
Perspective
5 minute read

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Get in touch

Jessica Hodges

Partner
+44 (0)79 1952 3049

Loree M. Gourley

Partner
+44 (0)20 7007 0233

Jonathan Norris

Senior Manager
+44 (0)77 9592 1179

Morgan Jones

Director
+44 (0)20 7303 6522

Isha Gupta

Manager
+44 2073037989