{
  "family": "ESG-CPG",
  "jurisdiction": "UK",
  "country": "United Kingdom",
  "language": "en",
  "last_verified": "2026-08-17",
  "source_of_record": "ESG-REG-MASTER — GSC reconciled register, 17 Aug 2026 (five inputs reconciled to primary sources)",
  "rules": [
    "HOLD items never ship",
    "DRAFT items always say DRAFT",
    "states instruments — name, number, status, dates; does not interpret how they apply",
    "negative facts (no such mandate) are register entries too"
  ],
  "operator": "GreenCore Solutions Corp.",
  "operator_role": "operator of the scaffolding — not verifier, auditor, rater or certifier",
  "held_unshipped": [],
  "blocks": [
    {
      "block": "United Kingdom — national instruments",
      "language": "en",
      "items": [
        {
          "instrument": "UK Sustainability Reporting Standards (UK SRS S1/S2)",
          "reference": "DBT publication, 25 Feb 2026 (UK SRS S2 — climate-related disclosures)",
          "status": "Published; voluntary. Mandatory application expected for periods from 1 Jan 2027 (see FCA CP26/5).",
          "source": "https://assets.publishing.service.gov.uk/media/699ddf22532c9ad91ebbcc2b/uk_srs_s2_climate_related_disclosures.pdf",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-18"
        },
        {
          "instrument": "FCA CP26/5 — Sustainability disclosures (consultation)",
          "reference": "CP26/5",
          "status": "Consultation opened 30 Jan 2026, closed 20 Mar 2026; policy statement expected autumn 2026; rules from 1 Jan 2027.",
          "source": "https://www.fca.org.uk/publications/consultation-papers/cp26-5-sustainability-disclosures",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-18"
        },
        {
          "instrument": "FCA anti-greenwashing rule (ESG 4.3.1R) + Sustainability Disclosure Requirements and investment labels",
          "reference": "PS23/16 · ESG 4.3.1R · FG24/3 guidance",
          "status": "In force.",
          "source": "https://www.fca.org.uk/publications/policy-statements/ps23-16-sustainability-disclosure-requirements-investment-labels",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-18"
        },
        {
          "instrument": "The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024 (pEPR)",
          "reference": "S.I. 2024/1332",
          "status": "In force; fees live.",
          "source": "https://www.legislation.gov.uk/uksi/2024/1332",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Plastic Packaging Tax",
          "reference": "Finance Act 2021, Part 2 (2021 c. 26)",
          "status": "In force.",
          "source": "https://www.legislation.gov.uk/ukpga/2021/26/part/2",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Modern Slavery Act 2015, section 54",
          "reference": "2015 c. 30, s. 54",
          "status": "In force.",
          "source": "https://www.legislation.gov.uk/ukpga/2015/30/section/54",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Environment Act 2021, Schedule 17 — use of forest risk commodities in commercial activity",
          "reference": "2021 c. 30, Sch. 17",
          "status": "Enacted; secondary legislation status: not stated on this surface — under source verification (register: HOLD).",
          "source": "https://www.legislation.gov.uk/ukpga/2021/30/schedule/17",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Digital Markets, Competition and Consumers Act 2024 (CMA green-claims enforcement)",
          "reference": "2024 c. 13",
          "status": "In force.",
          "source": "https://www.legislation.gov.uk/ukpga/2024/13",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022",
          "reference": "S.I. 2022/31",
          "status": "In force.",
          "source": "https://www.legislation.gov.uk/uksi/2022/31/made",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Energy Savings Opportunity Scheme Regulations 2014 (ESOS)",
          "reference": "S.I. 2014/1643",
          "status": "In force (energy audits).",
          "source": "https://www.legislation.gov.uk/uksi/2014/1643/contents",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "UK Carbon Border Adjustment Mechanism",
          "reference": "Finance Act 2026, Part 5 (2026 c. 11)",
          "status": "Enacted; UK CBAM from 2027.",
          "source": "https://www.legislation.gov.uk/ukpga/2026/11/part/5/enacted",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "UK green taxonomy",
          "reference": "—",
          "status": "NO MANDATE EXISTS — no UK green taxonomy (shelved).",
          "source": null,
          "draft": false,
          "no_mandate": true,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        }
      ]
    }
  ]
}