This Practice Note analyses the climate-related disclosure requirements for asset managers, life insurers and Financial Conduct Authority (FCA)-regulated pension providers set out in the FCA Handbook, ESG sourcebook. The note covers, among other things, the asset managers and asset owners that are in scope of the rules; climate-related reports; the Task force on climate-related financial disclosures (TCFD) entity and product reports, group level disclosures and delegate reports. It also looks at the ESG sourcebook’s interaction with the EU Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088) as amended by Regulation (EU) 2020/852 (EU SFDR).