The 2026 SDR Roadmap
The UK FCA has implemented four distinct labels for sustainable funds. For tech investors, the 'Sustainable Focus' label is the primary indicator of high-fidelity green assets.
Avoiding Greenwashing
In 2026, the anti-greenwashing rule applies to all FCA-authorized firms, ensuring that tech companies cannot claim 'Net Zero' without a verified transition plan.
Measuring Carbon Intensity
To rank UK tech firms, we use Carbon Intensity: $$CI = \frac{Scope\ 1 + Scope\ 2\ Emissions}{Revenue}$$. Use data from the DESNZ to compare firms against industry averages. LSI keywords include 'SDR framework,' 'transition plans,' and 'FCA greenwashing rule.'