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Gordon Tveito-Duncan

SDR Regulations: What It Means For Asset Managers

Header image including GaiaLens logo with a headline reading "New SDR Regulations"

The latest update under the FCA’s SDR regulation introduces the “Sustainability Label”, aimed at categorising funds as either sustainable or unsustainable based on criteria such as:


  • Use of sustainability data

  • Investment objectives

  • Alignment with ESG frameworks


This is intended to reduce greenwashing by holding asset managers to stricter standards but has left many struggling to meet the criteria for sustainability labels.


For asset managers, this means re-evaluating your sustainability strategies and standards in order to apply for a fund label successfully. Here, we’ll go through the after-effects of the new SDR regulation and how GaiaLens can help.


What Is The SDR Regulation?


The Sustainability Disclosure Requirements (SDR) regulations are the UK’s framework to improve transparency and accountability within the investment industry. Developed by the Financial Conduct Authority (FCA), the SDR is aimed at enhancing the disclosure standards for asset managers, allowing funds to be better aligned with wider sustainability and net-zero goals.


The main aspects of the new regulation are:


  • Sustainability labels: The new labelling system will help investors quickly identify and compare funds based on their ESG practices. The four new labels are

    • 1. Sustainability Impact — for funds investing in solutions to sustainability problems.

    • 2. Sustainability Focus — for funds investing in assets focused on sustainability.

    • 3. Sustainability Improvers — for funds investing in assets that aren’t currently sustainable but will be with the investment.

    • 4. Sustainability Mixed Goals — for funds investing in a mix of assets.

  • Disclosures: Enhanced and ongoing disclosures will offer investors detailed information on aspects such as a fund’s sustainability objectives, impact, methodology, and investment strategy.

  • Anti-greenwashing rule: The new regulations will include rules to prevent all regulated firms from publishing misleading, exaggerated, and un-evidenced ESG and sustainability claims. This will protect investors from greenwashing claims made against funds.

  • Other requirements: Naming conventions will also be subject to additional rules affecting marketing materials and website disclosures. This is to prevent misleading any investors.


By holding asset managers accountable, the new regulations are intended to reduce greenwashing, establish clarity on sustainability claims, and improve sustainability reports by larger asset managers.

New sustainability labels graphic, listing 'sustainability impact', 'sustainability focus', 'sustainability improvers', 'sustainability mixed goals'

Differences Between Sustainability Labels


The new SDR labels are assigned to assets based on their unique sustainability attributes. This allows asset managers to make truly informed choices about portfolios. The differences between each label are:


  1. Sustainability Impact

This label is for funds that are actively aiming to generate positive and quantifiable ESG impacts through investments. This means that all investments are directly aligned with impact goals and typically include investing in projects or companies that are already positively contributing to sustainability. This can consist of renewable energy, clean technology, or social infrastructure.


Funds with this label must invest at least 70% of assets to achieve a defined positive, measurable impact that is directly related to a sustainable outcome.


  1. Sustainability Focus

This label applies to funds focused on investing in assets that currently meet specific ESG criteria. The emphasis for asset managers here is on screening for assets that already have clearly defined sustainability practices by prioritising ESG leaders, for example.


Funds with this label must invest at least 70% in assets that are sustainable.


  1. Sustainability Improvers

The Sustainability Improvers label is for funds that are investing in companies that are on a clear path to improve sustainability efforts. This can include supporting and engaging with companies that are transitioning towards more sustainable practices or where improvements in ESG are required.


Funds with this label must invest at least 70% in assets with the potential to improve environmental and social sustainability within a timeline or defined KPIs.


  1. Sustainability Mixed Goals

This label is awarded to funds that incorporate multiple sustainability objectives — without aligning with the other categories. They can include a mix of impact, focused, and improved assets, leading to a diversified ESG portfolio.


Funds with this label must have a sustainability objective to invest at least 70% of assets in accordance with a combination of all other label criteria.


Who Does SDR Apply To?


The latest SDR regulations apply to asset managers and listed companies operating within the UK. The overarching goal is to cover all actors in the investment chain, which means that private companies, investment funds, and pension schemes must all align sustainability reporting practices with SDR standards.


The new SDR regulations offer a range of benefits for investors, including:


  • Increased transparency: The disclosure requirements will make sustainability information more transparent and readily available for educated decision-making.

  • Reduced greenwashing risk: Anti-greenwashing rules will help investors avoid funds that exaggerate or misrepresent sustainability efforts.

  • Greater trust: By standardising labelling and disclosure norms, investors can feel empowered with more information and confidence, allowing them to make careful investment decisions.

  • Easier comparison: Categorising funds under various sustainability labels makes it easier to compare between investment options.

Graphic listing out New SDR Regulations Benefits For Investors - Increased transparency - Reduced greenwashing risk - Greater trust - Easier comparison

After Effects Of The SDR Regulation


The new labels are more than just an exercise in compliance — they require you to think carefully about how you approach sustainable investment. The transparency measures are put in place to reduce greenwashing risks, encouraging a much more honest and impactful way of approaching ESG practices.


However, it’s proven to be difficult for some managers to “win” the labels for their funds. The FCA has rejected applications from funds seeking to gain these approved sustainability labels, with some being rejected multiple times. In many cases, this has forced asset managers to change the language being used in documents.


At the SRI Services’ Good Money Week conference, the head of research at WHEB, Seb Beloe, flagged: “The investment process hasn’t changed, but we have had to be clearer and more precise in the language we use around what we do and how it links back to the fund’s objective.”


Other fund representatives highlighted similar issues with applications to gain sustainability labels, claiming that there is often little to no clarity on where the problems are.


However, some funds have successfully received a new label, with “multiples in the system,” according to the director of ESG for the FCA, Sacha Sadan.


He said: “It is a process, and it is getting much better. Some have got it, some are close, and some have only answered three of the five questions. But they are coming back in better shape each time.”


Accurate reporting is crucial to gathering the evidence required to apply for a sustainability label. GaiaLens’ greenwashing analytics solution is designed to help mitigate any greenwashing risks. Our award-winning platform provides two components: benchmarking and analysing unstructured data. This allows it to offer a comprehensive view of sustainability performance, highlighting whether a fund is truly sustainable.


Future Of The SDR Regulation


Holding a new sustainability label may be difficult to gain, but it will only be positive for the future of your assets. Jurisdictions worldwide have reportedly implemented higher standards to align assets with SDR better.


The International Sustainability Standards Board (ISSB) is also set to be adopted by global companies, which will support the SDR regime. This means that all countries will eventually measure ESG practices similarly, improving the labels. This also means that investors will have access to more data in order to meet sustainability standards.


Asset managers need to correctly and accurately report on ESG practices if funds are set to gain any sustainability label. By leaning on technology and AI-driven platforms, such as GaiaLens, you can eliminate any risks of human error with reporting.


Improve Your Data Collection With GaiaLens


If you’re looking to gain a sustainability label, you need to ensure that you’re collecting high-quality data that’s compliant and accurate. Collecting this high-quality data across various ESG categories can be difficult, especially if you have a diverse portfolio.


GaiaLens can alleviate this with our AI-powered solutions. Our ESG platform is fully customisable, so you can pull accurate reports of the data that’s important to you. Our database is updated daily, providing you with the most accurate, up-to-date information required to analyse your ESG efforts so you can make the most informed decisions.


Get in touch with our team to find out more, or request a free trial to see how we can help.

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