UK SRS 2026 · the year, date by date
UK SRS 2026: the year’s log
2026 is the year UK SRS S1 and S2 were published and the FCA made its final listed-company rules. The first applicable accounting periods follow in 2027.
Follow the year’s turning points, then check the dates and reporting route that affect your organisation.
January to September
What happened, in order
Eight turning points show the main story. The full owner-linked event log remains below.
- 5 January01
Relief timing moves to implementation
DBT’s letter separates the standards from the timing set by future rules. - 30 January02
FCA consultation opens
CP26/5 proposes a listed-company route; the final standards have not yet been published. - 25 February03
UK SRS S1 and S2 published
The government issues the standards for voluntary use. Publication is not a universal company reporting mandate. - 20 March04
CP26/5 closes
The consultation ends. Its proposals still need a final policy decision. - 21 July05
Nature draft moves to balloting
ISSB approves the next due-process step and a 120-day comment period for its proposed Practice Statement. - 7 September06
Corporate reporting reform opens
The consultation considers how UK SRS could sit in the Companies Act; it does not change current law. - 24 September07
Listing-rule instrument made
FCA 2026/56 sets the future UK SRS route for the in-scope listing categories. - 30 September08
Final rules explained in PS26/19
Comply or explain applies across UK SRS, for accounting periods beginning on or after 1 January 2027.
Read the complete January–September event log
| Date | Event | Source | |
|---|---|---|---|
| 5 Jan | DBT writes to the FCA: the time limits on the reliefs will come out of the standards (published on GOV.UK on 8 January) | DBT letter | UK SRS |
| 29 Jan | Evaluation of the SECR regulations published | MCR consultation ¶150 | Beside it |
| 30 Jan | FCA publishes CP26/5, proposing UK SRS for listed companies | CP26/5 | FCA |
| 30 Jan | Government chooses a voluntary, opt-in oversight regime for sustainability assurance providers | DBT response | Beside it |
| 25 Feb | UK SRS S1 and S2 published for voluntary use, with the consultation response and Annex A | DBT publication | UK SRS |
| 20 Mar | CP26/5 closes | CP26/5 | FCA |
| 21–22 Apr | UK advisory committee approves its nature research plan; ISSB decides nature disclosures will be a Practice Statement, not a standard | FRC TAC · ISSB proposed form | Beside it |
| 26 May | Post-implementation review of SECR published: retain, with amendments | DESNZ PIR | Beside it |
| 11 Jun | Government conversion factors 2026 published | DESNZ | Beside it |
| 3 Jul | European Commission adopts revised ESRS | Commission | Beside it |
| 20 Jul | GOV.UK organisation page for the Department for Business, Innovation, Science and Trade first published | GOV.UK | Beside it |
| 21 Jul | ISSB clears its nature exposure draft for balloting, with a 120-day comment period | ISSB July Update | Beside it |
| 22 Jul | ESOS amendments in SI 2026/701 in force | SI 2026/701 | Beside it |
| Mid-2026 target | DBT’s January response targeted an interim assurance regime for mid-2026; a target date alone does not establish that a register opened | DBT response ¶1.15 | Beside it |
| 7 Sep | Modernising corporate reporting consultation opens; the government “will consider” how UK SRS sits in the Companies Act | consultation | UK SRS |
| 21 Sep | Revised ESRS and the EU voluntary standard published in the Official Journal | DR (EU) 2026/1563 | Beside it |
| 24 Sep | FCA Board makes the UK Listing Rules (Sustainability Reporting Standards Disclosure) Instrument 2026 | PS26/19 Appendix 1 | FCA |
| 25 Sep | FCA 2026/59 in force: product-level TCFD reporting by asset managers replaced | FCA Handbook Notice 144 | FCA |
| 30 Sep | PS26/19 published: comply or explain across UK SRS for five listing categories from 2027 | PS26/19 | FCA |
Search the year
Filter 2026 by body or by status
First ask whether a document publishes a standard, makes a rule or applies to a reporting period. The diagram makes those three states visible.
Use the searchable source log below when you need to follow a particular body, date or regime.
Read the dated record and detailed references
Filter to “UK SRS” and it reads as the government’s: the letter in January, the standards in February, and the corporate reporting consultation in September.
Filter to “Beside it” and you see how much else moved in the same year — SECR, ESOS, assurance, conversion factors, the EU’s standards and the ISSB’s nature work.
Search “Scope 3”, “ESOS” or “nature” to follow one thread through the year.
Filter the 2026 log
Showing 28 of 28
| Date | Event | Source | Status |
|---|---|---|---|
| 5 Jan | DBT writes to the FCA: the time limits on the reliefs will come out of the standards (published on GOV.UK on 8 January) | DBT letter | Happened |
| 29 Jan | Evaluation of the SECR regulations published | MCR consultation ¶150 | Happened |
| 30 Jan | FCA publishes CP26/5, proposing UK SRS for listed companies | CP26/5 | Happened |
| 30 Jan | Government chooses a voluntary, opt-in oversight regime for sustainability assurance providers | DBT response | Happened |
| 25 Feb | UK SRS S1 and S2 published for voluntary use, with the consultation response and Annex A | DBT publication | Happened |
| 20 Mar | CP26/5 closes | CP26/5 | Happened |
| 21–22 Apr | UK advisory committee approves its nature research plan; ISSB decides nature disclosures will be a Practice Statement, not a standard | FRC TAC · ISSB proposed form | Happened |
| 26 May | Post-implementation review of SECR published: retain, with amendments | DESNZ PIR | Happened |
| 11 Jun | Government conversion factors 2026 published | DESNZ | Happened |
| 3 Jul | European Commission adopts revised ESRS | Commission | Happened |
| 20 Jul | GOV.UK organisation page for the Department for Business, Innovation, Science and Trade first published | GOV.UK | Happened |
| 21 Jul | ISSB clears its nature exposure draft for balloting, with a 120-day comment period | ISSB July Update | Happened |
| 22 Jul | ESOS amendments in SI 2026/701 in force | SI 2026/701 | Happened |
| Mid-2026 target | DBT’s January response targeted an interim assurance regime for mid-2026; a target date alone does not establish that a register opened | DBT response ¶1.15 | Happened |
| 7 Sep | Modernising corporate reporting consultation opens; the government “will consider” how UK SRS sits in the Companies Act | consultation | Happened |
| 21 Sep | Revised ESRS and the EU voluntary standard published in the Official Journal | DR (EU) 2026/1563 | Happened |
| 24 Sep | FCA Board makes the UK Listing Rules (Sustainability Reporting Standards Disclosure) Instrument 2026 | PS26/19 Appendix 1 | Happened |
| 25 Sep | FCA 2026/59 in force: product-level TCFD reporting by asset managers replaced | FCA Handbook Notice 144 | Happened |
| 30 Sep | PS26/19 published: comply or explain across UK SRS for five listing categories from 2027 | PS26/19 | Happened |
| 19 Oct | FCA webinar on the final rules | PS26/19 | Still to come |
| 28 Oct | Comments close on draft Technical Note 803.1, how to explain | PS26/19 ¶1.9 | Still to come |
| 22 Oct · scheduled | ISSB webinar marks the planned nature Practice Statement exposure-draft launch; announced consultation closes 19 February 2027 | IFRS Foundation announcement, 6 October | Still to come |
| 10 Nov | Revised ESRS enter into force in the EU | DR (EU) 2026/1563 | Still to come |
| 30 Nov | Modernising corporate reporting consultation closes | consultation | Still to come |
| 5 Dec | ESOS: second progress update due on Phase 3 action plans | Environment Agency | Still to come |
| 15 Dec | ISSA (UK) 5000 effective for engagements on information for periods beginning, or as at a specific date, on or after this date; earlier application permitted | ISSA (UK) 5000 ¶15 | Still to come |
| 31 Dec | ESOS Phase 4 qualification date | Environment Agency | Still to come |
| 1 Jan 2027 | FCA instrument in force, for accounting periods beginning on or after this date | PS26/19 ¶3.12 | Still to come |
The same rows as the two logs on this page.
Nothing you type leaves this page.
- 1
Published standards
UK SRS S1 and S2 exist; that fact does not select the reporting population.
- 2
Made rules
The FCA instrument sets a listed-company reporting obligation.
- 3
Applicable period
The start of an accounting period determines which route and reliefs apply.
Start and end
The same questions, January and September
The standards and final listing rules arrived in the same year, but their publication did not start every organisation’s reporting clock.
The material change from CP26/5 is the final comply-or-explain basis, including UKLR 14 and 15. The detailed comparison below is limited to UK SRS and the FCA implementation.
Read the dated record and detailed references
| Question | 1 January 2026 | 30 September 2026 |
|---|---|---|
| Do UK SRS S1 and S2 exist? | Exposure drafts only | Yes, published 25 February for voluntary use |
| Is there an FCA rule? | No; CP26/5 not yet published | Yes: instrument made 24 September, PS26/19 published 30 September |
| Is UK SRS S2 mandatory for listed companies? | Not proposed yet | No: comply or explain across all disclosures |
| Which listing categories? | — | UKLR 6, 14, 15, 16 and 22 |
| Scope 3 | Relief in the exposure drafts, with a time limit | One-year relief under the FCA’s rules; untimed in the standard |
| Publish a plan under the UK SRS listing route | No new requirement to publish one | UKLR 6, 16 and 22 state whether one is published; no duty to publish a plan |
| Obtain assurance under the UK SRS listing route | No new UK SRS requirement to obtain it | State whether obtained; no requirement to commission it |
| Private-company UK SRS mandate | No mandate in these standards | MCR consultation says the government “will consider” the Companies Act route |
The comparison concerns the UK SRS implementation. It does not mean an organisation has no other climate, energy or corporate reporting duty.
A central change was in the basis, and it arrived at the end of September: the consultation’s mandatory S2 became comply or explain.
The second was the reach: secondary listings and depositary receipts moved from a signposting statement to the same basis as domestic companies.
The FCA also left the TCFD-aligned rules in place for any period beginning before 1 January 2027, so companies with such periods report under the old rules unless they choose to adopt UK SRS early; the FCA’s reporting requirements page sets out those rules.
- 1
January: consultation ahead
The year begins before CP26/5 and the final standards are published.
- 2
September: final rules made
The instrument is made on 24 September; PS26/19 is published on 30 September.
- 3
2027: application starts
In-scope periods beginning on or after 1 January use the new regime.
January to March
The standards, and the consultation
The year opened with a letter: on 5 January the Department for Business and Trade told the FCA it would remove the time references on the reliefs from the standards and leave their timing to government regulations or FCA rules.
The FCA published CP26/5 on 30 January, before the final standards existed, and consulted on the exposure drafts’ reliefs.
Read the dated record and detailed references
The Department for Business and Trade published UK SRS S1 and S2 on 25 February, with the consultation response and its Annex A — the map of every UK difference from IFRS, which carries no count.
The exposure-draft consultation behind them had received 209 responses.
CP26/5 closed on 20 March, and the CP26/5 tracker followed it to the final rules.
The two standards are explained on UK SRS S1 and S2.
Module 01 / 03
Letter
Module 02 / 03
Standards
Module 03 / 03
Consultation
April to August
A quieter middle, with neighbours moving
The middle of the year also brought developments in neighbouring reporting regimes. Their dates and populations need to be kept separate.
The SECR post-implementation review, published on 26 May, recommended keeping SECR with amendments.
Read the dated record and detailed references
The 2026 conversion factors arrived on 11 June, for activity data falling mostly within 2026.
The European Commission adopted revised ESRS on 3 July, and on nature the ISSB settled on a non-mandatory Practice Statement, with an exposure draft cleared for balloting on 21 July (ISSB July Update). The May announcement explains the proposed form.
The January assurance response targeted an interim regime for mid-2026. That target alone is not evidence of an operational register.
These developments do not all operate through the UK SRS listed-company reporting route.
Module 02 / 04
Conversion factors
Module 03 / 04
Nature
September
UK SRS 2026, from proposal to rule
On 7 September the government opened its Modernising corporate reporting consultation, which says it will consider how UK SRS should be reflected in the Companies Act — no proposal, no date.
On 21 September the EU published the revised ESRS and the voluntary standard in the Official Journal.
Read the dated record and detailed references
On 24 September the FCA Board made the listing-rule instrument, and on 30 September it published PS26/19.
The central change from the consultation is the basis: CP26/5 had proposed a mandatory UK SRS S2, and the final rules adopt comply or explain for every disclosure, UKLR 14 and 15 included.
The FCA’s part is set out limb by limb on the FCA and UK SRS, and what it means in practice on UK SRS compliance.
PS26/19 in four lines
Comply or explain across all UK SRS disclosures.
UKLR 6, 14, 15, 16 and 22 in; six categories out.
Accounting periods beginning on or after 1 January 2027.
One-year Scope 3 relief; two-year relief beyond climate.
Module 02 / 04
Population
Module 03 / 04
Period
Module 04 / 04
Reliefs
October to December
Still to come this year
Scheduled dates and draft developments are labelled separately from current reporting duties.
- 19 Oct01
- 28 Oct02
- 22 Oct · scheduled03
Beside it
ISSB webinar marks the planned nature Practice Statement exposure-draft launch; announced consultation closes 19 February 2027 - 10 Nov04
- 30 Nov05
- 5 Dec06
- 15 Dec07
Beside it
ISSA (UK) 5000 effective for engagements on information for periods beginning, or as at a specific date, on or after this date; earlier application permitted - 31 Dec08
- 1 Jan 202709
Read the complete upcoming event log
| Date | Event | Source | |
|---|---|---|---|
| 19 Oct | FCA webinar on the final rules | PS26/19 | FCA |
| 28 Oct | Comments close on draft Technical Note 803.1, how to explain | PS26/19 ¶1.9 | FCA |
| 22 Oct · scheduled | ISSB webinar marks the planned nature Practice Statement exposure-draft launch; announced consultation closes 19 February 2027 | IFRS Foundation announcement, 6 October | Beside it |
| 10 Nov | Revised ESRS enter into force in the EU | DR (EU) 2026/1563 | Beside it |
| 30 Nov | Modernising corporate reporting consultation closes | consultation | UK SRS |
| 5 Dec | ESOS: second progress update due on Phase 3 action plans | Environment Agency | Beside it |
| 15 Dec | ISSA (UK) 5000 effective for engagements on information for periods beginning, or as at a specific date, on or after this date; earlier application permitted | ISSA (UK) 5000 ¶15 | Beside it |
| 31 Dec | ESOS Phase 4 qualification date | Environment Agency | Beside it |
| 1 Jan 2027 | FCA instrument in force, for accounting periods beginning on or after this date | PS26/19 ¶3.12 | FCA |
Two of these are about how to comply: the FCA’s draft guidance on explaining, and ISSA (UK) 5000 reaching its effective date for engagements using that standard.
Two are ESOS dates that sit on their own clock, per the Environment Agency.
A forthcoming ISSB draft does not automatically change UK SRS. The FRC’s February FAQs explain the UK endorsement process; use the later owner announcements to follow this project.
The implementation and relief dates beyond 2026 are on the dated UK SRS register; every UK regime, on the UK sustainability regulation timeline.
Duties in 2026
What actually applies to UK companies in 2026
“What sustainability reporting requirements apply to UK companies from 2026?” has a shorter answer than most searches expect.
Publication of UK SRS does not itself create a universal disclosure duty. Earlier-period listed issuers can elect the permitted early-adopter route.
Read the dated record and detailed references
Existing reporting duties continue, while the September FCA instruments bring distinct changes.
Listed companies make TCFD-aligned climate disclosures under the listing rules as they stood, for any period beginning before 1 January 2027.
The largest companies make climate-related financial disclosures in their strategic report under section 414CA, as they have since the 2022 regulations.
Quoted and large unquoted companies report energy and emissions under SECR in the directors’ report.
ESOS Phase 4 takes its qualification snapshot on 31 December 2026.
Investment firms have their own FCA regime, and it changed in September: FCA 2026/59 replaced product-level TCFD reporting by asset managers from 25 September.
What 2026 added is the date on which the listing-rule duty switches to UK SRS: periods beginning on or after 1 January 2027.
| Regime | Who | In 2026 |
|---|---|---|
| TCFD-aligned listing rules | UKLR 6 companies and others under the existing rules | In force for periods beginning before 1 January 2027 |
| Companies Act climate disclosures | More than 500 employees plus a traded, banking, insurance, AIM or £500m-turnover limb | Each strategic report |
| SECR | Qualifying quoted and large unquoted companies and LLPs | Companies: directors’ report; LLPs: energy and carbon report |
| ESOS Phase 4 | Large undertakings and their groups | Qualification date 31 December 2026 |
| UK SRS | Anyone who chooses | Voluntary |
Module 01 / 03
Listed issuers
Module 02 / 03
Companies and LLPs
Module 03 / 03
ESOS
Test yourself
Six claims about 2026, true or false
A date without a document’s status can mislead. Check the source, the population and the applicable period before treating a headline as a reporting duty.
The optional source-backed questions below help distinguish proposals from final rules.
Read the dated record and detailed references
Each answer names the document that settles it, so the test doubles as a reading list.
The FCA’s guidance on explanations remains a draft: draft TN 803.1, consulted on through Primary Market Bulletin 66, takes comments until 28 October.
UK SRS in 2026: true or false?
UK SRS became mandatory for listed companies in 2026.
The standards were published before the FCA’s consultation closed.
The FCA published its policy statement in autumn 2026, as it had said it would.
The final rules kept CP26/5’s signposting statement for secondary listings.
A mid-2026 target proves that an assurance register opened.
A consultation published in September proposes a UK SRS threshold for private companies.
0 of 6 answered.
Nothing you choose is stored or sent.
- 1
Identify the document
A consultation, draft note and made instrument have different legal status.
- 2
Read the population
An issuer rule, assurance standard and energy assessment cover different groups.
- 3
Check the period
Publication, commencement and the reporting period are separate dates.
What it means
What 2026 leaves companies with
For a listed company in scope, 2026 ends with fixed rules and a fixed first period: the one beginning on or after 1 January 2027.
The work before then is the materiality test, the emissions data, the scenario assumptions and the wording of any explanation; the readiness assessment and UK SRS reporting checklist cover it.
Read the dated record and detailed references
The Companies Act route remains a separate policy question. Other company reporting duties and commercial requests need their own scope checks.
Investment firms face a different FCA regime altogether, explained on FCA SDR and anti-greenwashing.
The instruments are gathered on UK SRS legislation, and the wider landscape on UK sustainability reporting.
The official pages are the government’s UK SRS guidance, the FCA, the FRC, and the IFRS Foundation for the ISSB’s international baseline.
Module 02 / 04
Materiality
Commentary
What others wrote during the year
Law firms and professional bodies published explainers as the year went on; they are reader links, dated to when they were written, and none is the source for anything on this page.
- Hogan Lovells on the exposure drafts
- Global Financial Regulatory Blog on the final standards
- Mishcon de Reya on what boards need to know
- Taylor Wessing on UK SRS
- Slaughter and May on sustainability reporting in 2026
- Linklaters on SDR and the anti-greenwashing rule
Check each commentary link’s publication date and whether it covers drafts, final standards or final rules. Use the owner documents to establish current requirements.
A sister reference takes the compliance angle: srsreport.co.uk on UK SRS compliance.
October update · proposed guidance
Nature reporting, a draft is coming
On 6 October, the IFRS Foundation scheduled a launch webinar for 22 October. The announced draft consultation ends on 19 February 2027.
The proposed Practice Statement supports applying S1. As at 9 October its launch is forthcoming; it is not a final standard or a new UK reporting duty.
Module 01 / 03
Existing S1
Module 02 / 03
Proposed form
Module 03 / 03
Scheduled launch
Three different assurance questions
A standard, a register, and a reporting statement
These are separate decisions. Choosing an assurance standard, joining an oversight regime and making a listed-company disclosure are not interchangeable.
Check the engagement’s scope, criteria and standard before describing what assurance covers. Follow the dedicated guide for the detailed requirements.
Module 01 / 03
Engagement standard
Module 02 / 03
Oversight regime
Module 03 / 03
Issuer disclosure
A suggested preparation sequence
Use the year’s log, then plan your report
- 01 / Entity01
Confirm the reporting route
Check the listing category and each separate company or energy regime. - 02 / Period02
Find the first accounting period
Distinguish an earlier-period TCFD route, early adoption and periods beginning from 1 January 2027. - 03 / Requirements03
Read the final documents
Use PS26/19 and the standards; identify which guidance remains draft. - 04 / Evidence04
Prepare controls and data
Allocate governance, materiality, emissions, scenario and review responsibilities. - 05 / Publication05
Prepare the annual report
Check disclosure location, relief statements and the applicable explanation requirements.
FCA Primary Market Bulletin 66: preparation considerations · UK SRS readiness assessment
Frequently asked
UK SRS in 2026, answered
Is UK SRS mandatory in 2026?
The standards were published for voluntary use in February 2026.
Earlier-period listed issuers can choose the permitted early-adopter route; existing reporting duties still apply.
The FCA’s final rules, published on 30 September 2026, apply to accounting periods beginning on or after 1 January 2027, on a comply-or-explain basis, for companies listed in UKLR 6, 14, 15, 16 and 22.
What happened to UK SRS in 2026?
The FCA published CP26/5 on 30 January, the government published UK SRS S1 and S2 on 25 February, CP26/5 closed on 20 March, the government opened its Modernising corporate reporting consultation on 7 September, and the FCA made its listing-rule instrument on 24 September and published the final rules, PS26/19, on 30 September.
When were the UK Sustainability Reporting Standards published?
On 25 February 2026, by the Department for Business and Trade, as the UK’s endorsed versions of the ISSB’s IFRS S1 and IFRS S2.
They are available for voluntary use by any entity and carry no effective date of their own.
What did the FCA decide in 2026?
In PS26/19 it finalised rules requiring listed companies in five categories to report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027, with a one-year Scope 3 relief and a two-year relief for UK SRS S1 beyond climate.
CP26/5 had proposed a mandatory UK SRS S2; the final rules did not adopt it.
What is still to come in 2026?
The FCA’s webinar on 19 October, the ISSB’s scheduled nature draft launch webinar on 22 October, the close of comments on draft Technical Note 803.1 on 28 October, the close of the Modernising corporate reporting consultation on 30 November, ISSA (UK) 5000 becoming effective for the periods and specific-date information described in paragraph 15 from 15 December and the ESOS Phase 4 qualification date on 31 December.
What should a listed company do in the rest of 2026?
Confirm its listing category, run the UK SRS S1 materiality test, build Scope 1 and 2 on the GHG Protocol from existing SECR data, screen Scope 3, agree scenario assumptions with the finance team, and decide how it will word any explanation, ahead of its first period beginning on or after 1 January 2027.
What sustainability reporting requirements apply to UK companies in 2026?
UK SRS publication does not replace existing 2026 reporting duties.
Listed issuers may choose the permitted early-adopter route.
Check the applicable population for TCFD-aligned listing-rule disclosures for periods beginning before 1 January 2027, the Companies Act climate disclosures for the largest companies, SECR for qualifying quoted and large unquoted companies and LLPs, and ESOS Phase 4, whose qualification date is 31 December 2026.
Did the FCA replace the TCFD rules in 2026?
It made the replacement in 2026, but it takes effect later.
PS26/19 says the new rules replace the TCFD-aligned disclosures, for accounting periods beginning on or after 1 January 2027.
For earlier periods a company keeps the TCFD-aligned rules unless it adopts UK SRS early.
Will ESG reporting requirements increase in the UK?
For listed companies the scope of what is asked grows from 2027, because UK SRS asks for more than the TCFD-aligned rules, but on a comply-or-explain basis.
For the Companies Act route, the Modernising corporate reporting consultation says the government will consider how UK SRS should be reflected in the Companies Act, and the government proposes to remove the directors’ report.
What UK SRS news is still to come in 2026?
The FCA’s webinar on 19 October, the 28 October deadline for comments on draft Technical Note 803.1, the close of the Modernising corporate reporting consultation on 30 November, and ISSA (UK) 5000 becoming effective for engagements on information for periods beginning, or as at a specific date, on or after 15 December; earlier application is permitted.
The FCA instrument then comes into force on 1 January 2027.
Did anything change for private companies in 2026?
The consultation does not set a private-company UK SRS reporting requirement.
The Modernising corporate reporting consultation, open until 30 November 2026, says the government will consider how UK SRS should be reflected in the Companies Act 2006, with no proposal, figure or date.
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.
- IFRS FoundationISSB Update July 2026 — nature ballot permission
Meeting on 21 July; planned October draft and 120-day comment period.
- IFRS FoundationLive from COP17: ISSB nature-related disclosures consultation
6 October announcement: scheduled 22 October webinar and consultation ending 19 February 2027.
- Financial Conduct AuthorityPS26/19: Aligning listed issuers' sustainability disclosures with international standards
Published 30 September 2026; the webinar date.
- Financial Conduct AuthorityPS26/19 (PDF), ¶¶1.9, 3.12 and Appendix 1
The instrument made 24 September, the 1 January 2027 start and the guidance consultation.
- Financial Conduct AuthorityCP26/5 — consultation page
Published 30 January 2026, closed 20 March 2026.
- Department for Business and TradeUK SRS S1 and UK SRS S2 — publication page
Published 25 February 2026.
- Department for Business and TradeLetter to the FCA, 5 January 2026 (PDF)
The relief time limits leave the standards.
- Department for Business and TradeAssurance oversight regime — government response
30 January 2026: a voluntary regime; the interim register targeted for mid-2026.
- Department for Business, Innovation, Science and TradeModernising corporate reporting — consultation
Open 7 September to 30 November 2026.
- GOV.UK (DESNZ)2026 post-implementation review of the SECR regulations
Published 26 May 2026; recommends retaining SECR with amendments.
- GOV.UK (DESNZ)Greenhouse gas reporting: conversion factors 2026
Published 11 June 2026.
- European CommissionDelegated Regulation (EU) 2026/1563 — revised ESRS
Official Journal 21 September 2026; in force 10 November 2026.
- Financial Reporting CouncilISSA (UK) 5000 (PDF), ¶15
Paragraph 15: periods beginning, or information as at a specific date, on or after 15 December 2026; earlier application permitted.
- Financial Conduct AuthorityPrimary Market Bulletin 66
The guidance consultation that runs to 28 October 2026.
- legislation.gov.ukCompanies Act 2006, section 414CA
Who makes Companies Act climate disclosures in 2026.
- Financial Conduct AuthorityClimate change and sustainable finance: reporting requirements
The TCFD-aligned rules that apply to periods beginning before 1 January 2027.
- GOV.UK (Environment Agency)Comply with ESOS Phase 4
The 31 December 2026 qualification date.