英國FCA放棄強制氣候揭露 改採「遵循或解釋」
ESG Today · 2026-09-30
英國金融行為監理總署FCA放棄上市公司強制氣候揭露，改將UK SRS S1與S2全面採「遵循或解釋」，保留範疇三寬限；新制適用2027年1月1日起的會計期間、2028年首度申報，可能削弱投資人取得一致氣候資訊。
學習單字
- comply-or-explain遵循或解釋：未依規範揭露者須說明理由的監理機制
- Scope 3 reporting範疇三揭露：揭露供應鏈與產品使用等價值鏈間接排放
- decision-useful有助決策的：資訊足以支援投資人判斷與決策
UK FCA drops mandatory IFRS-based climate reporting in favour of comply-or-explain
The FCA scrapped plans to make climate disclosures mandatory for UK listed companies, applying comply-or-explain to all UK SRS S1 and S2 requirements while keeping Scope 3 relief. Rules cover periods from 1 January 2027, with first reports in 2028, which may leave investors with patchier climate data.