Canonical Reference Surface
ESG credential reference door for the United Kingdom. Binds to UK-ECO-10060 for jurisdiction; does not contain UK regulations — it states the instruments and cites their primary sources. Agent-native and machine-native. The United Kingdom does not inherit EU law: this register carries UK instruments only — no EU horizontal block.
Every claim carried through this door names its author in four slots. No credential is lodged on this surface this wave.
This register states instruments — name, number, status, dates — and cites their primary source. It does not interpret how they apply. Draft laws are marked DRAFT and are never described as in force. Instrument names appear in their official form.
| Instrument | Reference | Status / dates | Source |
|---|---|---|---|
| UK Sustainability Reporting Standards (UK SRS S1/S2) | DBT publication, 25 Feb 2026 (UK SRS S2 — climate-related disclosures) | Published; voluntary. Mandatory application expected for periods from 1 Jan 2027 (see FCA CP26/5). Last verified: 2026-08-18 | primary source |
| FCA CP26/5 — Sustainability disclosures (consultation) | CP26/5 | Consultation opened 30 Jan 2026, closed 20 Mar 2026; policy statement expected autumn 2026; rules from 1 Jan 2027. Last verified: 2026-08-18 | primary source |
| FCA anti-greenwashing rule (ESG 4.3.1R) + Sustainability Disclosure Requirements and investment labels | PS23/16 · ESG 4.3.1R · FG24/3 guidance | In force. Last verified: 2026-08-18 | primary source |
| The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024 (pEPR) | S.I. 2024/1332 | In force; fees live. | primary source |
| Plastic Packaging Tax | Finance Act 2021, Part 2 (2021 c. 26) | In force. | primary source |
| Modern Slavery Act 2015, section 54 | 2015 c. 30, s. 54 | In force. | primary source |
| Environment Act 2021, Schedule 17 — use of forest risk commodities in commercial activity | 2021 c. 30, Sch. 17 | Enacted; secondary legislation status: not stated on this surface — under source verification (register: HOLD). | primary source |
| Digital Markets, Competition and Consumers Act 2024 (CMA green-claims enforcement) | 2024 c. 13 | In force. | primary source |
| The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 | S.I. 2022/31 | In force. | primary source |
| Energy Savings Opportunity Scheme Regulations 2014 (ESOS) | S.I. 2014/1643 | In force (energy audits). | primary source |
| UK Carbon Border Adjustment Mechanism | Finance Act 2026, Part 5 (2026 c. 11) | Enacted; UK CBAM from 2027. | primary source |
| UK green taxonomy | — | NO MANDATE NO MANDATE EXISTS — no UK green taxonomy (shelved). | register entry |
Last verified: 2026-08-17 · Source of record: ESG-REG-MASTER (GSC reconciled register, 17 Aug 2026).
| Signal | State |
|---|---|
| ACM-000 | NOT_APPLICABLE |
| ACM-200 | ALLOW |
| ACM-300 | CONDITIONAL |
| ACM-403 | RESTRICT |
| ACM-404 | NOT_FOUND |
| ACM-451 | ESCALATE |
| ACM-500 | SYSTEM_ERROR |