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The standards

UK SRS S1 and S2The two UK Sustainability Reporting Standards, who they apply to, and when.
S1 · general requirementsUK SRS S1 requirements paragraph by paragraph: the ¶3 test, materiality, connected information.
S2 · climateUK SRS S2 paragraph by paragraph: Scope 1, 2 and 3 emissions, scenario analysis, transition plans and TCFD.
What changes in 2026UK SRS 2026, date by date: CP26/5 in January, UK SRS S1 and S2 published in February, the FCA’s final rules in September.
The timelineThe UK SRS timeline as a dated register: S1 and S2 published 25 Feb 2026, FCA PS26/19 final rules.
The amendmentsUK SRS amendments mapped from Annex A: each difference between UK SRS S1 and S2 and IFRS S1 and S2, and what became of the six proposals of June 2025.

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What you must file

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The UK duty

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The baseline

Europe

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Carbon markets and trade

Packaging and net zero

Carbon accounting

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Choosing

Carbon

Compliance and offsets

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Software

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UK SRSThe UK Sustainability Reporting Standards, ESOS, SECR and TCFD, read against the published text.HUB · LOGINYOU ARE HERE UK SRS GuideAn independent reference guide to UK SRS, ESG, TCFD, SECR, ESOS and the global standards.UK SRS ReportAnalysis and commentary: CDP, the DESNZ emission factors, SECR and ESOS, with every figure cited.UK SRS NewsThe cluster's news publication, and what a UK SRS report contains.UK SRS DeliveryTemplates, costs, ESOS delivery guides and readiness assessment.UK SRS FinanceFinanced emissions, PCAF and IFRS S1/S2 for banks, insurers and asset managers.SECRStreamlined Energy and Carbon Reporting: deadlines, thresholds, eligibility and guidance.Carbon CreditsCarbon credit ratings, risk analysis, valuation and market structure.Environmental RegimesThe eight UK environmental reporting regimes, their thresholds, deadlines and regulators.UK SRS ServicesThe services arm: ESOS, SECR, net zero and sustainability consultancy.

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A UK guide · primary-source evidence

SBTi: science-based targets

SBTi explained for UK readers: science-based targets, validation, companies, examples and the V2.0 transition, with primary sources and related guides.

Explore a module, read its source and follow the dedicated guide when you need the detail.

SBTi diagram: standards → validation → implementation — Reading sequence · not an eligibility assessment

SBTi guide / 01

SBTi: start with the meaning

Science-based targets connect a company’s emissions-reduction ambition with the applicable target-setting criteria. The initiative writes standards; validation is a separate service.

Read the complete primary source alongside the explanation and its limits.

Continue with the Science-based targets criteria guide for the related question.

Reading check 1

The initiativeKeep the source and qualification attached.

Reading check 2

The serviceKeep the source and qualification attached.

Reading check 3

The companyKeep the source and qualification attached.

What is SBTi?Explore

Module 01 / 04

The initiative

The Science Based Targets initiative develops target-setting standards and guidance. It is not the UK regulator for sustainability disclosure.

The initiative

The Science Based Targets initiative develops target-setting standards and guidance. It is not the UK regulator for sustainability disclosure.

The service

SBTi Services assesses submissions against the applicable criteria. It does not act as the company’s consultancy or implement its emissions-reduction programme.

The company

Your organisation owns its inventory, assumptions, targets, decisions and progress. External advice does not transfer that accountability.

The distinction

A commitment indicates an intention to develop targets. Validated targets have passed the relevant assessment; neither status proves that reductions have already occurred.

SBTi guide / 02

SBTi requirements: choose the applicable route

Organisation type and sector come before a target calculation. A general corporate pathway is not automatically the correct route for an SME, financial institution or FLAG activity.

Read the complete primary source alongside the explanation and its limits.

Continue with the How to set science-based targets guide for the related question.

Reading check 1

CorporateKeep the source and qualification attached.

Reading check 2

SMEKeep the source and qualification attached.

Reading check 3

Financial institutionsKeep the source and qualification attached.

Your routeExplore

Module 01 / 04

Corporate

Start with the corporate standards and their version. Identify sector requirements before treating a generic method as sufficient.

Corporate

Start with the corporate standards and their version. Identify sector requirements before treating a generic method as sufficient.

SME

The SME service has its own eligibility conditions and validation offer. Size alone is not a complete eligibility assessment.

Financial institutions

Financial institutions use specific guidance and service availability. Do not assume the general corporate V2.0 opening covers them.

FLAG

Forest, land and agriculture requirements address a distinct emissions and removals context. Check the official sector guidance alongside the corporate route.

SBTi guide / 03

SBTi validation: evidence before submission

The work is more than choosing a reduction percentage. Bring the inventory boundary, target method, evidence and sign-off together before submitting.

Read the complete primary source alongside the explanation and its limits.

Continue with the SBTi consultancy guide for the related question.

Reading check 1

InventoryKeep the source and qualification attached.

Reading check 2

Target methodKeep the source and qualification attached.

Reading check 3

SubmissionKeep the source and qualification attached.

ValidationExplore

Module 01 / 04

Inventory

Define the organisation, base-year emissions and relevant value-chain categories. Record data sources, estimates and exclusions.

Inventory

Define the organisation, base-year emissions and relevant value-chain categories. Record data sources, estimates and exclusions.

Target method

Use the method and criteria that apply to the chosen route and standard version. A worked example from another company is not an eligibility finding.

Submission

Prepare the required documents and obtain internal approval. Agree who will respond if the validation service asks for clarification.

Implementation

Keep the reduction programme and reporting arrangements active after validation. Acceptance of the target is not an achievement guarantee.

SBTi guide / 04

SBTi V2.0: publication is not the opening date

The Corporate Net-Zero Standard V2.0 is published. Its general corporate validation window opens on 1 February 2027; the transition guide sets the subsequent submission dates.

Read the complete primary source alongside the explanation and its limits.

Continue with the SBTi Corporate Net-Zero Standard V2.0 guide for the related question.

Reading check 1

PublishedKeep the source and qualification attached.

Reading check 2

OpeningKeep the source and qualification attached.

Reading check 3

TransitionKeep the source and qualification attached.

V2.0Explore

Module 01 / 04

Published

Publication lets companies read and prepare for the new requirements. It is distinct from availability of a validation service.

Published

Publication lets companies read and prepare for the new requirements. It is distinct from availability of a validation service.

Opening

General corporate V2.0 validation opens on 1 February 2027. Check financial-institution and sector-standard availability separately.

Transition

V1.3.1 general corporate submissions close on 31 January 2028. From 1 February 2028 new corporate submissions use V2.0 under the relevant route.

Existing targets

Do not infer that a new standard immediately invalidates every existing target. Read the transition conditions for the company’s actual status.

SBTi guide / 05

SBTi companies: read the status, not just the logo

Use the official Target Dashboard to check an organisation. A historical case study, consultancy testimonial or commitment logo is not a current validated-target record.

Read the complete primary source alongside the explanation and its limits.

Continue with the SBTi target examples guide for the related question.

Reading check 1

Find the entityKeep the source and qualification attached.

Reading check 2

Read the wordingKeep the source and qualification attached.

Reading check 3

Check the statusKeep the source and qualification attached.

CompaniesExplore

Module 01 / 04

Find the entity

Match the organisation name and reporting boundary. Similar trading names or group subsidiaries can make a search result misleading.

Find the entity

Match the organisation name and reporting boundary. Similar trading names or group subsidiaries can make a search result misleading.

Read the wording

Check the complete target wording, relevant scopes, base year and target year. A headline percentage drops important conditions.

Check the status

Read the dashboard’s key and the company’s record. Commitment and validation are different states.

Check progress

Use the company’s reporting for progress evidence. Validation assesses the target; it does not establish that the company has delivered it.

SBTi guide / 06

SBTi and UK SRS: two different questions

SBTi is a voluntary target-setting and validation framework. UK SRS is a sustainability-related financial disclosure framework; applicable reporting obligations come from separate rules.

Read the complete primary source alongside the explanation and its limits.

Continue with the UK SRS S2 guide for the related question.

Reading check 1

TargetsKeep the source and qualification attached.

Reading check 2

DisclosureKeep the source and qualification attached.

Reading check 3

FCA rulesKeep the source and qualification attached.

UK reportingExplore

Module 01 / 04

Targets

SBTi criteria address target-setting and the relevant assessment route. They are not a statutory UK SRS scope test.

Targets

SBTi criteria address target-setting and the relevant assessment route. They are not a statutory UK SRS scope test.

Disclosure

S2 addresses climate-related financial disclosures, including relevant metrics and targets. A validated target does not complete the report.

FCA rules

The listed-issuer reporting obligation comes from the FCA rules, with their categories, period dates and comply-or-explain conditions.

Other duties

SECR, ESOS and Companies Act climate disclosure have their own tests. Assess each applicable regime separately.

SBTi guide / 07

SBTi consultancy costs: separate the work from validation

There is no universal consultancy price on this site. Compare a written scope, deliverables, exclusions and feedback arrangements; read official validation fees separately.

Read the complete primary source alongside the explanation and its limits.

Continue with the Compare SBTi consultants guide for the related question.

Reading check 1

AdviceKeep the source and qualification attached.

Reading check 2

ValidationKeep the source and qualification attached.

Reading check 3

HandoverKeep the source and qualification attached.

The scopeExplore

Module 01 / 04

Advice

Ask what inventory, modelling and evidence work the adviser will deliver. The scope should name the standard version and relevant route.

Advice

Ask what inventory, modelling and evidence work the adviser will deliver. The scope should name the standard version and relevant route.

Validation

Official validation-service fees are distinct from a consultant’s charges. Confirm the current offer with the service provider.

Handover

Ask for editable data, methods, assumptions and ownership of the evidence. A presentation alone may not let your team maintain the work.

Assurances

UK SRS has assessed no consultancy. No provider ranking, accreditation claim or validation guarantee is implied by this guide.

A reading and preparation sequence

Science-based targets: from the question to the evidence

A suggested sequence for using this guide. These steps are not an eligibility finding, a statutory timetable or a guarantee of compliance.

Step 101
SBTi: start with the meaning
Science-based targets connect a company’s emissions-reduction ambition with the applicable target-setting criteria. The initiative writes standards; validation is a separate service.
Read the supporting source
Step 202
SBTi requirements: choose the applicable route
Organisation type and sector come before a target calculation. A general corporate pathway is not automatically the correct route for an SME, financial institution or FLAG activity.
Read the supporting source
Step 303
SBTi validation: evidence before submission
The work is more than choosing a reduction percentage. Bring the inventory boundary, target method, evidence and sign-off together before submitting.
Read the supporting source
Step 404
SBTi V2.0: publication is not the opening date
The Corporate Net-Zero Standard V2.0 is published. Its general corporate validation window opens on 1 February 2027; the transition guide sets the subsequent submission dates.
Read the supporting source
Step 505
SBTi companies: read the status, not just the logo
Use the official Target Dashboard to check an organisation. A historical case study, consultancy testimonial or commitment logo is not a current validated-target record.
Read the supporting source

Dates, with their status

The relevant dates, drawn in order

11 June 202601
V2.0 published
Publication is distinct from the opening of target validation.
SBTi: Corporate Net-Zero Standard V2.0
1 February 202702
General corporate V2.0 validation opens
Check financial-institution and sector-specific availability separately. The general corporate opening is not a promise that every route is available.
SBTi Services: transition guide
31 January 202803
V1.3.1 submission window closes
The final date for submissions through the general V1.3.1 corporate transition window.
SBTi Services: transition guide
1 February 202804
New corporate submissions use V2.0
Apply the relevant route and sector guidance; existing validated targets are not retrospectively invalidated by the transition.
SBTi Services: transition guide

Continue your research

Related reporting guides, one question at a time

Frequently asked

Questions people ask

What does SBTi stand for?

SBTi stands for the Science Based Targets initiative. It develops standards and guidance for science-based corporate target-setting.

SBTi Services assesses submissions through the applicable validation route.

Does SBTi validation mean a target has been achieved?

No. Validation assesses the target against the applicable criteria.

Progress and achievement need separate reported emissions and performance evidence.

Are the Tesco and AstraZeneca examples current targets?

This guide uses historical SBTi case studies to explain target wording and preparation.

It does not verify them as current 2026 targets or establish achievement.

Check the official dashboard and current company reporting.

Is SBTi mandatory for UK SRS reporting?

SBTi target-setting and UK SRS disclosure are separate frameworks.

UK SRS reporting obligations depend on the applicable rules; SBTi validation does not settle the company’s statutory scope or complete its disclosures.

When does corporate V2.0 validation open?

General corporate V2.0 validation opens on 1 February 2027.

V1.3.1 general corporate submissions close on 31 January 2028; from 1 February 2028 new corporate submissions use V2.0 under the applicable route.

Check financial-institution and sector-specific availability separately.

Sources

Primary sources

Every figure, date and status on this page traces to the instrument’s owner.

Secondary commentary is never the source for a number.

Checked against 14 sources fromSBTi / SBTi ServicesSBTi ServicesDBTSBTi

SBTi / SBTi Services
About SBTi
SBTi / SBTi Services
Standards and guidance
SBTi / SBTi Services
How target-setting works
SBTi / SBTi Services
Target Dashboard
SBTi / SBTi Services
Corporate Net-Zero Standard V2.0
SBTi / SBTi Services
SME validation route
SBTi / SBTi Services
Financial institutions
SBTi / SBTi Services
Forest, land and agriculture guidance
SBTi Services
Corporate V2.0 transition guide
SBTi Services
Target Validation Service Offerings
DBT
UK Sustainability Reporting Standards
SBTi
Historical Tesco case study
Historical wording and approach; current status and achievement must be checked separately.
SBTi
Historical AstraZeneca net-zero case study
Historical wording and approach; current status and achievement must be checked separately.
SBTi
Historical AstraZeneca supplier-engagement case study
Historical wording and approach; current status and achievement must be checked separately.

Last verified 9 October 2026Checked against the primary sources cited above

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