UK Sustainability Disclosure Requirements & Investment Labels

Applies to

FCA-regulated firms managing UK funds, with naming/marketing rules affecting any product marketed to UK retail investors.

Key points

• Anti-greenwashing rule effective May 2024 — 'fair, clear, not misleading' standard.
• Four labels with detailed eligibility criteria.
• Phased disclosures: pre-contractual, ongoing product, entity-level.

Practitioner questions

• If our Indian fund is marketed to UK investors via reverse solicitation, do SDR labels apply?

Sources

• FCA PS23/16 SDR & Investment Labels