Latest: UK SRS S1 and S2 published 25 February 2026
UK SRS Overview
SRS
UK SRSSustainability Reporting Standards
UK Sustainability Reporting Standards

UK SRS implementation guidance and compliance intelligence

Comprehensive guidance for UK Sustainability Reporting Standards (UK SRS) compliance. From publication to mandatory implementation, understand the requirements, deadlines, and strategic approach needed for UK SRS S1 and S2 compliance.

Critical Dates

UK SRS PublishedStandards available for voluntary use
FCA Consultation ClosesCP26/5 feedback period ends
S2 Proposed MandatoryListed companies (pending FCA final rules)
Reference Data

UK SRS by the numbers

Essential statistics and milestones for UK Sustainability Reporting Standards, sourced from official regulatory publications.

≈500
UK-listed companies in scope
7
UK-specific amendments to IFRS S1/S2
4
Core pillars: Governance, Strategy, Risk, Metrics
15
Scope 3 emission categories under GHG Protocol
Regulatory Timeline

Implementation roadmap

Key regulatory milestones from UK SRS publication to full mandatory implementation across listed and large private companies.

Implementation Timeline
UK SRS Published
25 February 2026
FCA Consultation Closes
20 March 2026
Policy Statement Expected
1 October 2026
Framework Overview

What is UK SRS?

UK Sustainability Reporting Standards comprise two standards (S1 and S2) based on IFRS sustainability disclosures, with UK-specific amendments. Currently voluntary, with FCA proposing mandatory implementation for listed issuers from January 2027, subject to final Policy Statement.

Learn about UK SRS

The Two Standards

UK SRS S1

General Requirements for Disclosure of Sustainability-related Financial Information

UK SRS S2

Climate-related Disclosures

Implementation Planning

Determine your UK SRS scope

Interactive decision framework to identify which UK SRS standards apply to your organization and timeline for implementation.

Scope Assessment
Am I in scope for UK SRS?
Is your company listed on a UK exchange?
Market Intelligence

UK SRS implementation benchmark

Market readiness analysis across listed companies, showing current preparation levels and implementation planning progress.

Implementation Planning
12-18 Month Roadmap
Click workstreams for detailed guidance. Timeline assumes December year-end with 2027 first mandatory reporting.
M1
M2
M3
M4
M5
M6
M7
M8
M9
M10
M11
M12
M13
M14
M15
Gap Analysis
Critical
Governance Setup
Critical
Data Infrastructure
Critical
Scenario Analysis
High
Controls & Assurance
High
Disclosure Drafting
Medium
Comprehensive Resources

Complete UK SRS intelligence

Access the comprehensive resource hub for detailed implementation guidance, regulatory analysis, and compliance tools across the UK Sustainability Reporting Standards ecosystem.

UK SRS Complete Reference Hub

Comprehensive implementation guidance, regulatory analysis, and compliance tools covering all aspects of UK Sustainability Reporting Standards. This self-contained reference hub provides authoritative guidance for practitioners.