UK Sustainability Reporting Standards (UK SRS) consist of two standards: UK SRS S1 (General Requirements) and UK SRS S2 (Climate-related Disclosures). They are based on IFRS S1 and S2 issued by the ISSB in June 2023, with six minor UK-specific amendments. UK SRS is currently available for voluntary use by any entity.

How many UK SRS standards are there?

There are exactly two UK SRS standards: S1 (General Requirements) and S2 (Climate-related Disclosures). There are no S3 or S4 standards. The framework follows the ISSB climate-first approach.

UK SRS is currently voluntary. The FCA has proposed making UK SRS S2 mandatory for listed issuers from 1 January 2027, subject to their Policy Statement expected in autumn 2026. Private companies remain under review via the Modernisation of Corporate Reporting programme.

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