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.

Does it apply to you

Reporting under it

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Dates and penalties

Doing it

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What you must file

Doing it

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Setting targets

Who and where

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The UK duty

Doing it

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The baseline

Europe

Reporting more widely

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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

Templates

Careers

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UK SRSThe UK Sustainability Reporting Standards, ESOS, SECR and TCFD, read against the published text.HUBYOU ARE HERE UK SRS GuideAn independent reference guide to UK SRS, ESG, TCFD, SECR, ESOS and the global standards.Global Reporting StandardsSustainability reporting standards worldwide: ISSB, the EU CSRD after Omnibus I, California SB 253 and SB 261, and UK SRS.UK SRS StandardsUK SRS S1 and S2 at the provision: reliefs, comply or explain, and the FCA statements.ESOS QuestESOS Phase 4 in depth: qualification, the audit, sign-off, action plans and penalties, read against the Regulations.SRS EngineeringThe data build behind a UK SRS report: metrics, owners, controls and timing.SRS ReportWhat a UK SRS report contains, how it is assembled, and how to read one.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.

SBTi company profile · UK

Lockton Re LLP

Specialized Financial Services, Consumer Finance, Insurance Brokerage Firms Corporate

Commitment Removed

Data: Science Based Targets initiative Target Dashboard, as at 2026-10-08

LocationUnited Kingdom of Great Britain and Northern Ireland

RegionNorthern Europe

SectorSpecialized Financial Services, Consumer Finance, Insurance Brokerage Firms

Organisation typeCorporate

Near-term statusCommitment Removed

Net-zero statusCommitment Removed

Business Ambition for 1.5°CBA1.5 member

ISIN in SBTi dataNo

SBTi status reason: Expired commitment

Published records

Targets and commitments

2 records

The records below are reproduced from the Science Based Targets initiative Target Dashboard. A validated target is not evidence that emissions have fallen; progress requires the company’s reported emissions.

Commitment — Removed

Commitment — Removed

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