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FinalisedFCA · UK · Guidance

Primary Market Bulletin 66: Finalised guidance on disclosures and consultation on sustainability requirements

The FCA has finalised technical notes on disclosure requirements and working capital statements for listed issuers, and opened a consultation on new guidance for compliance-or-explain in relation to sustainability disclosure requirements coming into force 1 January 2027. Listed companies should begin preparing for the new sustainability disclosure regime now.

Published
30 September 2026
Consultation closes
28 October 2026
Primary source
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Primary Market Bulletin 66: Finalised guidance on disclosures and consultation on sustainability requirements