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ARTICLE · 13 AUGUST 2025

UK Sustainability Disclosure – Key Developments

Davis Polk & Wardwell
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Against the backdrop of increased global focus on climate-related disclosures, there have been several recent developments in the UK's sustainability reporting landscape.

United KingdomCorporate/Commercial Law
Will Pearce
Will Pearce
Joseph Scrace
Joseph Scrace
Sophie Vacikar Bessisso
Sophie Vacikar Bessisso
Vivek Thanki
Vivek Thanki

Against the backdrop of increased global focus on climate-related disclosures, there have been several recent developments in the UK's sustainability reporting landscape. These include prospectus disclosure requirements, corporate governance guidance, and ongoing disclosure requirements – with further change and guidance expected in the months ahead.

Prospectus disclosure requirements

The UK's Financial Conduct Authority (FCA) published the final version of its new Prospectus Rules: Admission to Trading on a Regulated Market (PRM) on July 15, 2025. The PRM, which come into force on January 19, 2026, set out the content requirements for UK prospectuses (see our briefing on UK capital markets reform here). While the requirements of the PRM are similar to the current EU-derived prospectus regime, the FCA has introduced additional climate-related disclosure requirements.

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