FCAFINANCIALCONDUCTAUTHORITYConsultation PaperCP26/5**Aligning listed issuers'sustainabilitydisclosures with internationalstandardsJanuary 2026How to respondDisclaimerWe are asking for commentsWhen we make rules,we are required to publish:on this Consultation Paper(CP)by 20 March 2026.a list of the names of respondents who maderepresentations where those respondents consented to theYou can send them topublication of their names,us using the form on ouran account of the representations we receive,andwebsite.an account of how we have responded to therepresentations.Or in writing to:Primary Markets PolicyIn your response,please indicate:Financial Conduct Authorityif you consent to the publication of your name.If you are12 Endeavour Squarereplying from an organisation,we will assume that theLondon E20 1JNrespondent is the organisation and will publish that name.unless you indicate that you are responding in an individualEmail:capacity (in which case,we will publish your name),cp26-5(afca.org.uk.if you wish your response to be treated as confidential.Wewill have regard to this indication,but may not be able tomaintain confidentiality where we are subject to a legal dutyto publish or disclose the information in question,if there is any reason your response should not be sharedwith the Department for Business and Trade(DBT),HisMajesty's Treasury(the Treasury),or the Department forEnergy Security and Net Zero(DESNZ).Your response maybe shared with DBT,the Treasury or DESNZ to assist policymaking in this area.We will have regard to your indication,but may provide your response to DBT,the Treasury orDESNZ in any case where it is appropriate to do so(forexample,where it would assist DBT,the Treasury or DESNZAll our publications arein the discharge of their functions).available to download fromwww.fca.org.uk.By responding to this publication,you are providing personaldata to the FCA,including your name,contact details (including.Request an alternativeif provided,details of the organisation you work for),and anyformatopinions expressed in your response.This data will be used byPlease complete this form ifthe FCA to inform regulatory policy and rulemaking,in the publicyou require this content in aninterest and in the exercise of official authority under FSMA andalternative format.other applicable legislation.The FCA may share personal datawhere necessary to perform their public tasks and to supportregulatory cooperation andjoint policy development.Please note that we will not regard a standard confidentiality☒statement in an email message as a request for non-disclosure.Sign up for our news andIrrespective of whether you indicate that your response shouldpublications alertsbe treated as confidential,we are obliged to publish an accountof all the representations we receive when we make the rules.See all our latest pressreleases,consultationsFurther information on about the FCA's use of personal data canand speeches.be found on the FCA website at:www.fca.org.uk/privacy.