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<p>The Government’s plans regarding company reporting on environmental, social and
governance matters are set out in <em>Mobilising Green Investment – 2023 Green Finance
Strategy</em> (March 2023). These plans differ from the European Union’s (EU) plans
in several areas. Specifically, the UK will not adopt the European Sustainability
Reporting Standards. Instead, the UK Government has stated its support for the International
Sustainability Disclosure Standards and we are currently assessing the suitability
for UK companies of the first two standards that have been issued by the International
Sustainability Standards Board (ISSB).</p>
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