Chapter 08 · Finance, data & evidenceSustainability Language

Sustainability in-focus / improver / impact" terminology

definitionFCA Sustainability Disclosure Requirements & investment labels (SDR) · FCA Sustainability Disclosure Requirements (PS23/16)

Definition

Improvers requires a **credible transition/engagement pathway**; Impact requires **pre-defined, measurable positive environmental/social impact** (contribution theory).

References

UKdefinition

Improvers requires a **credible transition/engagement pathway**; Impact requires **pre-defined, measurable positive environmental/social impact** (contribution theory).

FCA Sustainability Disclosure Requirements & investment labels (SDR)FCA Sustainability Disclosure Requirements (PS23/16) · verified 2026-08-22

Overview

The overview for this term is being prepared.