英国FCA放弃强制气候揭露 改采“遵循或解释”
ESG Today · 2026-09-30
英国金融行为监理总署FCA放弃上市公司强制气候揭露，改将UK SRS S1与S2全面采“遵循或解释”，保留范畴三宽限；新制适用2027年1月1日起的会计期间、2028年首度申报，可能削弱投资人取得一致气候资讯。
学习单字
- comply-or-explain遵循或解释：未依规范揭露者须说明理由的监理机制
- Scope 3 reporting范畴三揭露：揭露供应链与产品使用等价值链间接排放
- decision-useful有助决策的：资讯足以支援投资人判断与决策
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.