UK Sustainability Reporting Standards — UK SRS S1 & S2
The UK's mandatory climate disclosure framework for listed entities. Based on IFRS S1 and S2, mandatory for ~600 premium-listed companies for financial years starting on or after 1 January 2027, subject to FCA rules.
UK SRS S1 and S2 published 25 February 2026. Mandatory for premium-listed entities with financial years starting on or after 1 January 2027, subject to FCA rules. See all key dates
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All UK SRS guides →UK SRS S1 — General Requirements for sustainability disclosure
The cross-cutting standard covering governance, strategy, risk management and metrics for all sustainability topics.
UK SRS S2 — Climate-related disclosure requirements
Scenario analysis, transition plans, physical and transition risk disclosures, Scope 1, 2 and 3 emissions.
UK SRS compliance — FCA obligations and what to prepare
FCA DTR requirements, comply-or-explain provisions, attestation obligations and enforcement.
UK SRS deadlines — mandatory dates and the FCA implementation timetable
From February 2026 publication through to the first mandatory reporting period and beyond.
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What is UK SRS?
The UK Sustainability Reporting Standards (UK SRS) are the UK's mandatory framework for sustainability-related financial disclosures. Published by the FRC on 25 February 2026, they comprise two standards: UK SRS S1 (General Requirements) and UK SRS S2 (Climate-related Disclosures).
UK SRS is based closely on the IFRS S1 and S2 standards issued by the ISSB, with UK-specific modifications. Mandatory application for premium-listed entities applies to financial years commencing on or after 1 January 2027, subject to FCA rules incorporating UK SRS into the Disclosure Guidance and Transparency Rules.
Approximately 600 UK-listed entities will be in scope for the first mandatory reporting period. The FCA has consulted on extending requirements to standard-listed entities and is expected to consider further extension to large private companies in due course.
Key timeline
Full timeline →- Feb 2026UK SRS S1 and S2 published FRC published UK SRS S1 and UK SRS S2 on 25 February 2026, based on IFRS S1 and S2 with UK-specific modifications.
- Jan 2027Mandatory for premium-listed entities First mandatory reporting period for financial years commencing on or after 1 January 2027, subject to FCA incorporating UK SRS into the DTRs.
- 2027 +Likely extension to standard-listed entities FCA CP26/5 consulted on extending UK SRS requirements to standard-listed commercial companies. Decision expected 2026–27.
- 2028 +Possible extension to large private companies DBT and FRC have indicated interest in extending sustainability reporting requirements beyond listed entities to large private companies.
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Related regimes
SECR
Streamlined Energy and Carbon Reporting — Scope 1 and 2 data from SECR feeds directly into UK SRS S2 climate disclosures.
ESOS
Energy Savings Opportunity Scheme — ESOS energy-audit data maps into UK SRS S2 Scope 1 and 2 emissions disclosures.
TCFD
The four-pillar framework — governance, strategy, risk management, metrics and targets — that UK SRS S2 is built on.
IFRS S1 & S2
UK SRS S1 and S2 are based closely on IFRS S1 and S2 issued by the ISSB. See the UK-specific modifications and what changed.