UK SDS or UK SRS
The UK-endorsed standards, UK SRS S1 and S2.
One set, two names.UK SDS · the former name
UK SDS is now the UK SRS
UK SDS, the UK Sustainability Disclosure Standards, was the government’s 2023 name for the UK versions of the ISSB’s IFRS S1 and S2.
On 16 May 2024 they were renamed the UK Sustainability Reporting Standards, and they were published as UK SRS S1 and S2 on 25 February 2026.
Anything that says UK SDS means the UK SRS.
One set of standards
Is UK SDS the same as UK SRS?
Yes. It is one planned set of standards that changed its name before any text was issued.
The Department for Business and Trade first used “UK Sustainability Disclosure Standards (UK SDS)” on 2 August 2023, for standards it would create from IFRS S1 and S2 “by July 2024” (DBT, archived).
On 16 May 2024 the same page was retitled, and its change log records the update “regarding UK Sustainability Reporting Standards” (DBT, archived).
The standards themselves were published as UK SRS S1 and S2 on 25 February 2026, and are explained in full on the UK SRS reference.
- 2 August 202301
DBT names the plan “UK SDS”
UK Sustainability Disclosure Standards, to be based on IFRS S1 and S2, “by July 2024”. - 16 May 202402
Renamed UK Sustainability Reporting Standards
DBT’s change note, the endorsement framework and HM Treasury ¶1.4, all the same day. - 18 December 202403
Technical advisory committee recommends endorsement
Agreed on 5 December 2024 and published by the FRC as secretariat. - 25 June 202504
Exposure drafts of UK SRS consulted on
Open until 17 September 2025; the consultation uses the UK SRS name throughout. - 25 February 202605
- 30 September 202606
- 1 January 202707
The reason
Why was UK SDS renamed?
The government has not said.
None of the three documents published on 16 May 2024 explains the change.
Neither does the 2025 consultation or the February 2026 government response.
Explanations offered elsewhere are guesses, and this page does not repeat them.
- DBT guidance
“Updates made regarding UK Sustainability Reporting Standards”
The change log entry for 16 May 2024. - DBT framework
Published under the new name
The old name does not appear in it. - HM Treasury ¶1.4
“These will be known as UK Sustainability Reporting Standards”
A statement of the name, not a reason for it.
The old name today
Why does the old name still turn up?
Two committees, an old web address and an HM Treasury paper still carry it.
The committee names keep “Disclosure”, and no source explains why.
The ISSB’s own standards are also still called the IFRS Sustainability Disclosure Standards, so “Disclosure” appears correctly in the UK texts when they mean the ISSB originals (DBT).
A link to gov.uk/government/publications/uk-sustainability-disclosure-standards is broken: that page never existed.
Where “Disclosure” survivesExplore
Where “Disclosure” survives
The technical committee
The UK Sustainability Disclosure Technical Advisory Committee kept its name, including in the February 2026 government response.
Where “Disclosure” survives
The policy committee
The UK Sustainability Disclosure Policy and Implementation Committee; its minutes pages spell it “Disclosures”.
Where “Disclosure” survives
The old address
gov.uk/guidance/uk-sustainability-disclosure-standards now redirects to the UK SRS guidance.
Where “Disclosure” survives
HM Treasury, May 2024
Its timeline graphic and a footnote still use the old name, on the day of the rename.
Similar names
How is UK SDS different from SDR and IFRS SDS?
UK SDS is the old name of the UK standards; SDR is HM Treasury’s wider framework; IFRS SDS are the ISSB’s originals.
UK SRS S1 and S2 are issued by the Secretary of State and “have not been prepared or endorsed by the International Sustainability Standards Board” (UK SRS S1).
Where they differ from the ISSB text is set out on the UK SRS amendments, and the ISSB originals on IFRS Sustainability Disclosure Standards.
SDS and SDR are one letter apart and name different things.
A document says…
IFRS Sustainability Disclosure Standards
The ISSB’s IFRS S1 and S2, which the UK texts are built from.
Not word-for-word the UK text.SDR
HM Treasury’s Sustainability Disclosure Requirements.
The standards are one part of it.Your document
Which standards does your document mean?
Paste the name it uses and see which of five things it names.
A 2023 board paper that says “UK SDS” is describing the standards now called UK SRS.
A 2026 FCA rule that says “UK SRS” means the same standards, now published.
The full dates are on the UK SRS timeline.
Which standards does a document mean?
Type or pick a name to see which standards it means.
Rules: DBT guidance (2 August 2023 and 16 May 2024), HM Treasury SDR Implementation Update 2024, DBT publication of UK SRS S1 and S2 (25 February 2026).
Nothing you enter leaves your browser.
What applies now
What do the standards require now?
Comply or explain for five listing categories from 2027; voluntary for everyone else.
Under the FCA’s final rules, companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS or explain why not, for accounting periods beginning on or after 1 January 2027 (FCA PS26/19).
For every other entity the standards are available for voluntary use (DBT guidance).
| Question | Where it is answered |
|---|---|
| What the UK Sustainability Reporting Standards are | The UK SRS reference |
| S1 and S2 side by side | UK SRS S1 and S2 |
| What a listed company must disclose, rule by rule | UK SRS reporting requirements |
| Every date from 2023 to the first reports | The UK SRS timeline |
UK SDS and UK SRS are one set of standards under two names, so read any UK SDS document as being about the UK SRS.
- 2 August 2023
UK SDS was a name for a plan
No document called UK SDS was ever issued. - 16 May 2024
The plan was renamed UK SRS
The government gave no reason. - 25 February 2026
The standards arrived as UK SRS S1 and S2
IFRS S1 and S2 with UK amendments. - One letter apart
SDS is not SDR
SDR is HM Treasury’s wider disclosure framework.
Frequently asked
What else do people ask about UK SDS?
What does UK SDS stand for?
UK Sustainability Disclosure Standards.
It was the Department for Business and Trade’s name, from 2 August 2023, for the UK versions of the ISSB’s IFRS S1 and IFRS S2 that it planned to create.
Is UK SDS the same as UK SRS?
Yes.
UK SDS was the earlier name for the same planned standards.
They were renamed UK Sustainability Reporting Standards on 16 May 2024 and published as UK SRS S1 and UK SRS S2 on 25 February 2026.
When did UK SDS become UK SRS?
On 16 May 2024.
That day the Department for Business and Trade retitled its guidance page, published its endorsement framework under the new name, and HM Treasury wrote that the standards “will be known as UK Sustainability Reporting Standards”.
Why was UK SDS renamed?
The government has not said.
No published government document gives a reason for the change of name.
Were the UK SDS ever published?
No document called UK SDS was ever issued.
The name belonged to a plan; the standards that plan produced were published under the UK SRS name on 25 February 2026.
Is UK SDS the same as SDR?
No. Sustainability Disclosure Requirements (SDR) is HM Treasury’s wider framework for sustainability disclosure.
The UK-endorsed standards are one part of it.
Do companies have to report under UK SDS?
Not under that name.
Under the FCA’s final rules, PS26/19, companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS or explain why not, for accounting periods beginning on or after 1 January 2027.
For everyone else the standards are voluntary.
Sources
Where does each date come from?
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 16 sources fromDepartment for Business and Trade (UK Government Web Archive)HM TreasuryDepartment for Business and TradeGOV.UKFinancial Reporting CouncilFinancial Conduct Authority
- Department for Business and Trade (UK Government Web Archive)UK Sustainability Disclosure Standards, guidance published 2 August 2023
The first use of “UK SDS” on GOV.UK: standards the government planned to create “by July 2024”.
- Department for Business and Trade (UK Government Web Archive)The same page, retitled UK Sustainability Reporting Standards, 16 May 2024
Its change log: “16 May 2024 — Updates made regarding UK Sustainability Reporting Standards following the publication of a Framework Document”.
- HM TreasurySustainability Disclosure Requirements: Implementation Update 2024, ¶1.4
“These will be known as UK Sustainability Reporting Standards.”
- Department for Business and TradeFramework for developing UK Sustainability Reporting Standards (16 May 2024)
The endorsement framework, published under the new name the same day.
- Department for Business and TradeFramework and terms of reference, sections B and C
The TAC and PIC terms of reference, both committees still named “Disclosure”.
- Department for Business and TradeUK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2 (25 February 2026)
“UK SRS have been created by assessing and endorsing the global corporate reporting baseline of IFRS Sustainability Disclosure Standards.”
- Department for Business and TradeUK SRS S1: General Requirements
Issued by the Secretary of State; “have not been prepared or endorsed by the International Sustainability Standards Board”.
- Department for Business and TradeExposure drafts of UK SRS: consultation response (25 February 2026)
Annex A sets out where the UK texts differ from IFRS S1 and S2.
- Department for Business and TradeExposure drafts: UK Sustainability Reporting Standards (consultation)
Open 25 June to 17 September 2025, under the UK SRS name throughout.
- Department for Business and TradeUK Sustainability Reporting Standards guidance
The current guidance, and where the old address now redirects.
- GOV.UKContent API record for /guidance/uk-sustainability-disclosure-standards
A redirect to the UK SRS guidance, first published 2 August 2023.
- Financial Reporting CouncilUK Sustainability TAC issues final recommendations (18 December 2024)
The committee’s endorsement recommendations, agreed on 5 December 2024.
- Financial Reporting CouncilUK Sustainability Disclosure Technical Advisory Committee
The committee page, still under the “Disclosure” name.
- Department for Business and TradePIC meeting minutes 2023 to 2024
The June and July 2023 minutes use the old name.
- Financial Reporting CouncilSustainability reporting developments: FAQ
UK SRS are based on the ISSB’s standards “with certain amendments”.
- Financial Conduct AuthorityPS26/19 (September 2026)
Listed companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS or explain why not, for periods from 1 January 2027.
Continue reading
Where to go next
Guide
UK SRS
The UK Sustainability Reporting Standards in full.
Guide
UK SRS S1 and S2
The two standards and how they fit together.
Guide
UK SRS reporting requirements
The FCA rule text, the explain statement and every relief.
Guide
IFRS Sustainability Disclosure Standards
The ISSB originals the UK texts are built from.