Jurisdictional adoption – consultation

The United Kingdom Government is seeing input on: 

• exposure drafts of the UK Sustainability Reporting Standards, based on the IFRS Sustainability Disclosure Standards; 
• the development of an oversight regime for assurance of sustainability related financial disclosures, and 
• transition plan requirements, including the implementation of transition planning and publication of transition plans. 

Comments on all three consultations are required by 17 September 2025.