ESG Framework
ESG reporting in the UK: the complete picture
ESG reporting in the UK isn't one report — it's a set of overlapping regimes converging on UK SRS as the backbone. Here's how the frameworks connect, what's mandatory, and where UK SRS fits in the bigger picture.
What ESG reporting actually is
"ESG reporting" is an umbrella term covering how a company discloses its environmental impact and risks (emissions, energy, nature), its social performance (workforce, health and safety, supply chain), and its governance (board oversight, controls, ethics) 46. Globally, much of it has been voluntary — driven by frameworks such as the Global Reporting Initiative (GRI), CDP and the Science Based Targets initiative — but in major economies it is increasingly mandatory for large companies 4632. The UK is firmly in that shift: ESG reporting is moving from principles and voluntary practice to structured, regulated requirements 46.
Is ESG reporting mandatory in the UK?
For large companies, much of it already is. TCFD-aligned climate disclosure is mandatory for many large and listed UK companies, and SECR has required energy and carbon disclosure since 2019 4610. The trajectory is toward more: the FCA's CP26/5 proposes mandatory UK SRS S2 climate reporting for listed companies from 2027, with Scope 3 and wider sustainability on a comply-or-explain basis 6. Smaller companies are not generally caught yet, but increasingly receive ESG data requests from larger customers and investors in their value chain 46.
Where UK SRS fits — and why it's the centre of gravity
UK SRS is becoming the backbone of UK corporate ESG disclosure 1. It consolidates the climate reporting that TCFD pioneered, extends it to full value-chain emissions and wider sustainability, and ties sustainability disclosures explicitly to the financial statements 124. Crucially, it applies financial (enterprise-value) materiality — reporting how ESG factors affect the company — rather than the EU's double materiality, which also captures the company's impact on the world 929. For most UK companies building an ESG reporting capability, UK SRS is the standard to organise around 1.
What to do
Treat UK SRS as the organising spine of your ESG reporting, build a single ESG data set you can map across frameworks, and watch the expanding perimeter — fund-level SDR rules, the new ESG ratings regime, and the Government's plans to extend corporate reporting to large private companies 4647. *(Practitioner how-to and tooling: see srsreport.co.uk.)*
What is ESG reporting?
Is ESG reporting mandatory in the UK?
What frameworks apply in the UK?
How does ESG reporting relate to UK SRS?
What is the FCA SDR / anti-greenwashing rule?
Is the UK regulating ESG ratings?
Related guides & references
UK SRS S1: General Sustainability Disclosures
The general sustainability standard at the heart of UK ESG reporting.
UK SRS S2: Climate-Related Disclosures
Enhanced climate reporting requirements that build on TCFD framework.
SECR: UK Energy and Carbon Reporting
Existing mandatory energy and carbon reporting regime for large companies.
Global Sustainability Standards
How UK SRS fits within the ISSB, ESRS and SASB international landscape.
Double Materiality vs UK SRS
How UK financial materiality differs from EU double materiality in ESG reporting.
UK Sustainability Reporting Guide
Complete overview of the UK sustainability reporting landscape.