News and developments
Sustainability reporting news
Dated sustainability reporting news for UK companies: UK SRS, the EU standards, SECR and ESOS.
Each story links the regulation, consultation or standard behind it, and is updated in place, with a dated note, when its status changes.
Where things stand
The position on 1 October 2026
Not news stories: the current status of the rules our stories follow, each with its instrument and the reference page that keeps it up to date.
| Subject | Status | Instrument | Read more |
|---|---|---|---|
| UK SRS for listed companies | Final rules, published 30 September 2026: listed companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027, first reporting in 2028. | FCA PS26/19 | The FCA’s final rules |
| UK SRS S1 and S2 | Published by the Department for Business and Trade on 25 February 2026 for voluntary use; no other UK entity is required to use them. | DBT publication | The two standards |
| Revised ESRS | Published 21 September 2026; in force 10 November 2026; applies to financial years beginning on or after 1 January 2027. | DR (EU) 2026/1563 | Our story |
| EU voluntary standard and value-chain cap | In force 24 September 2026; the cap applies from financial years beginning on or after 1 January 2027. | DR (EU) 2026/1560 | The ESRS guide |
| Corporate reporting reform | DBT consultation open from 7 September to 30 November 2026; no private-company UK SRS threshold is proposed. | DBT consultation | Modernising corporate reporting |
How we write news
Dated, sourced and kept current
Every story carries the date it was first published and the date it was last updated.
Every figure and date in a story is cited to the instrument’s owner, never to commentary.
When a story’s status changes, we update it in place and add a dated note saying what changed, so a reader can see what was known when.
Corrections to the reference pages are dated too, on the amendment record.
It is not legal or professional advice, and it does not describe what any named company has done.
Continue reading
Read next
The FCA’s final UK SRS rules
PS26/19 read to the provision: the listing rules, the reliefs and the dates.
The UK SRS timeline
Every dated event from the framework to the end of the reliefs.
ESRS — the UK guide
The European standards, the 2026 revision and what reaches UK groups.