The UK’s Financial Conduct Authority (FCA) published its Sustainability Disclosure Requirements (SDR) last year and the anti-greenwashing rule is the first in the series of a phased application of the SDR. The FCA’s recently-published accompanying guidance is welcome as it provides clarity on the regulator’s expectations and includes examples and case studies of good practice.
The anti-greenwashing rule comes into effect on 31st May 2024 and applies to sustainability-related claims by FCA-authorised firms about their financial products and services being made available to persons in the UK.
Quite simply, any sustainability claim made must be fair, clear and not misleading and must be consistent with the sustainability characteristic (environmental and/or social) of the product/ service. The rule also covers financial promotions.
The regulator is looking for factual accuracy, clarity, completeness, transparency and credible substantiation of the sustainability claim as well as fairness in any comparisons being made. The FCA can challenge firms which it considers are making misleading claims.
Sustainability characteristics can be present in several forms. They could be contained in the sustainability assertion or statement itself or within the policy, strategy, target, information and images relating to a product or service and in the communication relating to the product or service. So, what should you (and the FCA) expect?
Sustainability references should be:
And finally, the regulator has reminded firms that the FCA’s Principles 6 (customers’ interests) and 7 (communication with clients) apply to sustainability-related claims that the firm may make about itself.
The next stage in the implementation of the FCA’s Sustainability Disclosure Requirements will be effective on 31st July 2024 when fund management companies can begin to use the four sustainability labels – Focus, Improvers, Impact and Mixed Goals. The naming and marketing rules come into force four months later on 1st December.
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