The UK’s upcoming Sustainable Disclosure Requirements (SDR)

The UK’s upcoming Sustainable Disclosure Requirements (SDR) are a set of measures and modifications that would institutionalize and unify SECR, TCFD, and ESOS reporting into an overall, annual set of sustainability reporting requirements.

SDR will include:

  • Full TCFD reporting, including Scope 3 emissions
  • Additional non-climate sustainability and ESG reporting disclosure to include charity and community work (volunteering, donations & gifting)
  • A detailed transition plan outlining the submitter’s path to net zero emissions


While SDR has yet to be finalized and officially implemented, we expect it will emerge as the definitive UK sustainability reporting standard. SDR may also introduce a UK Green Taxonomy, similar to EU sustainability legislation.

The UK SDR is designed to centralise the UK’s new enhanced climate, sustainability, and ESG reporting, disclosure, and communications requirements expected to be finalized and take effect: 2023

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