Tag: SDR

  • SDR: “specific” + “measurable” objectives.

    SDR: “specific” + “measurable” objectives.

    Why do our sustainability objectives so often tend towards being ethereal (and non-compliant) abstractions: “To support the transition to a more sustainable, inclusive, and resilient global economy”, “To play an active role in accelerating the transition to a low-carbon future”, “To balance the needs of investors, society, and the environment in a way that creates…

  • SDR: governance, with a sustainability label.

    SDR: governance, with a sustainability label.

    The FCA’s Sustainability Disclosure Requirements (”SDR”) regime has brought rigour to an area which was too loose for too long. But read the FCA’s rules and guidance and a bigger picture emerges. SDR is a detailed articulation of the FCA’s expectation of governance in general.