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Global developments in sustainability policy and regulation Q2 2026

Jul 30, 202611 pages页

From the report报告摘录EC ESRS Mandatory Transition: Draft Simplified European Sustainability Reporting Standards (ESRS) consultation ends June 2026, with mandatory adoption by 2028; impacts materiality, value chain reporting, and sector…

Inside the report报告内文 Verbatim from the original PDF — first pages原版 PDF 开篇原文 · 逐字摘录

Global developments in sustainability policy and regulation Q2 2026

This document is intended to be for information purposes only and it is not intended as promotional material in any respect

Contents United Kingdom European Union Americas Asia Pacific International

Schroders Global developments in sustainability policy and regulation 2

Contents United Kingdom European Union Americas Asia Pacific International

This document outlines key developments in Growing up in the online world: a national conversation – digital ecosystem, with practical measures to ensure age-appropriate content sustainability regulation globally. The primary response from an investment and stewardship perspective. and experiences, address high-risk and addictive design through guardrails Schroders welcomes the Government’s national conversation on children and transparency, and strengthen consistent enforcement and comparable focus is on sustainability policy milestones as and young people’s experiences online and, as long-term investors and active reporting so companies can evidence outcomes and investors can better well as consultations that will result in rules stewards, we view children’s online safety and digital wellbeing as increasingly assess and engage on risk management. Overall, we believe evidence-based shaping the investment industry in the future. material – and in some cases systemic – social risks with clear implications for policy that treats child safety as a core design and governance priority can long-term value creation. While digital platforms have delivered significant support more resilient business models and strengthen the UK’s long-term benefits, the evidence of harm to children (including mental health impacts, digital economy. At Schroders, we believe that working with peers exposure to age-inappropriate content, and addictive or persuasive design and policymakers on sustainability issues is an features) is growing, shaping consumer expectations and creating both downside risks (reputational damage, advertiser pressure, litigation and regulatory costs) important activity. As part of our wider public and upside opportunities for firms that can demonstrate safer, age-appropriate policy engagement, we regularly respond to experiences and earn sustained trust. We therefore support government action public consultations both directly and working to set clear, workable and proportionate expectations that protect children while enabling innovation, reduce uncertainty and fragmentation, and create a level with investor groups, contributing to responses playing field. In particular, we encourage a system-wide approach across the submitted by industry bodies such as the Investment Association and European Fund and Asset Management Association (EFAMA).

Where relevant, we flag consultations to which we have contributed or plan to contribute directly.

Schroders Global developments in sustainability policy and regulation 3

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