s 416A SDR policy statement
(1) The Treasury may prepare an SDR policy statement. (2) An “SDR policy statement” is a statement of the policies of His Majesty’s Government concerning disclosure requirements in connection with matters relating to sustainability. (3) In preparing an SDR policy statement, the Treasury must consult the regulators. (4) The Treasury must publish any SDR policy statement in such manner as they consider appropriate. (5) The Treasury— (a) must keep any SDR policy statement under review; (b) may prepare a revised statement (and subsections (3) and (4) apply in relation to any revised statement); (c) may withdraw any SDR policy statement. (6) The Treasury may request a regulator to provide them with a report on any matter that the Treasury require in connection with the preparation of an SDR policy statement. (7) A request for a report under subsection (6)— (a) must be made in writing, and (b) may require a regulator to send the report to the Treasury within such reasonable period as may be specified in the request (or such other period as may be agreed). (8) A regulator must comply with a request under subsection (6). (9) Nothing in section 348, or in regulations made under section 349, is to be taken as preventing or restricting the ability of a regulator to disclose information to the Treasury for the purposes of this section. (10) Subsection (9) does not apply in relation to information provided to a regulator by a regulatory authority outside the United Kingdom.