UK SRS deadline — 1 January 2027 (proposed)
The headline UK SRS deadline is 1 January 2027— the proposed mandatory start of UK SRS S2 climate disclosure for 515 of the ~600 UK-listed companies the proposals affect under the FCA’s CP26/5 consultation. The date is subject to the FCA Policy Statement expected autumn 2026. UK SRS S1 follows on comply-or-explain from 1 January 2029 (proposed).
UK SRS deadline — the headline date
The proposed UK SRS deadline is 1 January 2027 — the mandatory start of UK SRS S2 climate disclosure for around 515 UK-listed companies under the FCA's CP26/5 proposal.
The UK SRS deadline in scope under the current FCA proposal is 1 January 2027.
From that date, around 515 UK-listed companies in UKLR categories 6, 16 and 22 are proposed to be required to apply UK SRS S2 (climate-related disclosures) for accounting periods beginning on or after that date.
UK SRS S1 and S2 were published by the Department for Business and Trade on 25 February 2026 and are available for voluntary use now — the government’s guidance says they are “available for voluntary use, by any entity that chooses to do so”. No entity is required to report against them. 2
The first reports land in 2028.
The UK SRS deadline is set by the FCA, not by primary statute, and is currently proposed— not yet confirmed.
The FCA’s consultation on aligning listed issuers’ sustainability disclosures (CP26/5) closed on 20 March 2026; the FCA has not published how many responses it received.
The final UK SRS deadline becomes binding when the FCA publishes its Policy Statement, expected autumn 2026, and the resulting UK Listing Rules amendments come into force. CP26/5’s draft instrument amends the UK Listing Rules — UKLR 6.6.6R(7A)–(7C), 16.3.23R and 22.2.24R — not the Disclosure and Transparency Rules. 3
See UK SRS consultation for the FCA's timetable, and the full UK SRS timeline for every milestone date around it.
For the complete UKSRS reference — UK Sustainability Reporting Standards — including S1, S2 and all implementation dates.
UK SRS deadline calendar — every date that matters
The UK SRS deadline isn't one date; it's a calendar of seven. From DBT publication through the 2029 broader-scope extension, here's the full set.
- UK SRS deadline — 25 February 2026DBT publication
- DBT publication of final UK SRS S1 and UK SRS S2 2. The standards are the UK endorsement of IFRS S1 and IFRS S2 — S2 as amended by the ISSB in December 2025. Six amendments were proposed in June 2025; two did not survive and four provisions were added afterwards, and Annex A of the government response maps the final differences without a count. Available for voluntary use from this date.
- UK SRS deadline — 20 March 2026FCA CP26/5 closes
- FCA Consultation Paper CP26/5 1 consultation period closed. The FCA has published no response count; it is reviewing responses ahead of the Policy Statement.
- UK SRS deadline — Autumn 2026FCA Policy Statement
- Expected publication of the FCA Policy Statement confirming the final mandatory rule, transitional reliefs, in-scope UKLR categories and the first applicable accounting period. The Policy Statement deadline isn't fixed but realistically cannot slip past Q4 2026 without the 2027 mandatory start sliding too.
- UK SRS deadline — 1 January 2027S2 mandatory start (proposed)
- Headline UK SRS deadline. Proposed mandatory start of UK SRS S2 2 for 515 of ~600 UK-listed companies, those in UKLR 6, 16 and 22 4. Applies to accounting periods beginning on or after this date; first published reports in 2028.
- UK SRS deadline — 2028Scope 3 + assurance
- The point at which the FCA’s proposed Scope 3 comply-or-explain relief would run out, on the one-year period CP26/5 ¶8.6 sets out. ⚠ That period is the FCA’s, taken from the Government’s exposure drafts: UK SRS S2 ¶C4 itself carries no time limit at all, and for a voluntary applier the Scope 3 relief is indefinite until legislation or FCA rules close it under ¶C6. Assurance does not change in 2028 — CP26/5 ¶7.5 proposes no mandatory assurance in any year, only a statement of whether it was obtained. 1
- UK SRS deadline — 1 January 2029S1 broader scope (proposed)
- The point at which the FCA’s proposed two-year relief for UK SRS S1 non-climate disclosures would run out for a company whose first application period begins 1 January 2027 — drafted as UKLR 6.6.6R(7C), on CP26/5 ¶8.6 timing. It applies to the same listed companies as the 2027 date, not to a broader set of reporters. ⚠ Private-company scope is a separate question: the Modernisation of Corporate Reporting programme is expected to consult on it, and no threshold or date has been published. 2
What happens if the UK SRS deadline slips
The 1 January 2027 UK SRS deadline depends on the FCA Policy Statement landing in autumn 2026. If the Policy Statement slips, what happens to the 2027 date?
Two scenarios are credible.
Scenario A: marginal slip.
The FCA Policy Statement publishes in late 2026 (e.g. December) and confirms 1 January 2027 as the mandatory start.
In-scope companies would have approximately one accounting period of formal notice — short, but workable given the voluntary-adoption runway since 25 February 2026.
Scenario B: material slip.
The Policy Statement slips into early 2027 or beyond, and the FCA pushes the first applicable accounting period to 1 January 2028 to preserve a reasonable transition window.
The UK SRS deadline is the FCA's decision, not the DBT's. Watch the Policy Statement date — that is the leading indicator.
UK SRS deadline analysis · June 2026
UK SRS deadline preparation runway
If you are in scope and the 1 January 2027 UK SRS deadline holds, here's the sensible work sequence through 2026.
The realistic preparation window
For in-scope listed companies starting in mid-2026, twelve months is the realistic preparation window to a 1 January 2027 UK SRS deadline.
Companies with mature SECR and TCFD processes typically need less; those starting from scratch on climate data should plan eighteen months.
The IFRS Foundation's capacity-building materials are the cheapest external resource to accelerate.
Note that the FRC's interim sustainability-assurance practitioner register was targeted for mid-2026 and is not live.
UK SRS deadline — frequently asked
Direct answers to the questions UK companies ask most often about the UK SRS deadline.
What is the UK SRS deadline?
The proposed mandatory UK SRS deadline is 1 January 2027, applying to UK SRS S2 (climate-related disclosures) for 515 of the ~600 UK-listed companies the proposals affect, in UKLR categories 6, 16 and 22.
The other 89, listed only under UKLR 14 or 15, would make a signposting statement about overseas standards instead.
The first reporting cycle covers accounting periods beginning on or after 1 January 2027, with the first published reports landing in 2028.
The date is subject to the FCA Policy Statement expected autumn 2026 following CP26/5.
Is the UK SRS deadline confirmed?
No, not yet.
The 1 January 2027 date is the FCA's proposed mandatory start under Consultation Paper CP26/5, which closed 20 March 2026.
The FCA has not published a response count for CP26/5.
Final confirmation depends on the FCA Policy Statement expected autumn 2026.
Until then, all UK SRS deadlines remain proposals — though both the FCA and DBT have signalled strong intent to deliver to the 2027 timetable.
When is the UK SRS S1 deadline?
UK SRS S1 has a separate proposed deadline, and it is the FCA's, not DBT's.
CP26/5 drafts UK SRS S1 non-climate disclosures as comply-or-explain (draft UKLR 6.6.6R(7C)), on the two-year timing set out at CP26/5 ¶8.6 — effectively 2029 for a company whose first application period begins 1 January 2027.
DBT's own consultation, which ran 25 June to 17 September 2025, was on the exposure drafts of the standards themselves; it did not set any deadline.
Any company may apply UK SRS S1 voluntarily now.
What happens if I miss the UK SRS deadline?
Nothing: no UK SRS obligation exists for any entity today, so there is nothing to miss.
CP26/5 proposes to write UK SRS into the UK Listing Rules — drafted as UKLR 6.6.6R(7A)–(7C) for the commercial companies category, with parallel limbs at UKLR 16.3.23R and 22.2.24R — not into the Disclosure and Transparency Rules.
If the FCA confirms those rules, non-compliance would be a Listing Rules breach and the FCA's standard toolkit would apply: censure, fines, and in the most serious cases suspension of listing.
Comply-or-explain is proposed for Scope 3 emissions (draft 6.6.6R(7B)) and for UK SRS S1 non-climate disclosures (draft 6.6.6R(7C)) — not for scenario analysis.
Does the UK SRS deadline apply to my private company?
No.
CP26/5's perimeter is listing categories, not company size: UKLR 6, 16 and 22 carry the proposed UK SRS duty, and UKLR 14 and 15 a signposting statement instead.
Closed-ended investment funds are not among them.
Private UK companies are outside scope today, and no threshold has been published for them.
The government has signalled that the Modernisation of Corporate Reporting programme will consult on extending UK SRS to economically significant private companies, but that consultation has not launched and no date exists.
When is the FCA Policy Statement deadline?
The FCA has indicated the Policy Statement will publish in autumn 2026 following CP26/5.
There is no fixed publication-date deadline, but the implementation deadline of 1 January 2027 means the Policy Statement realistically cannot slip past Q4 2026 without the mandatory start sliding too.
If you're preparing for the 2027 deadline
Four follow-on pages cover the timeline, scope, requirements and FCA consultation in more depth.
UK SRS timeline (full)
All anchor dates from DBT publication through 2029 broader-scope extension.
ScopeUK SRS who is in scope
Which company categories the 2027 deadline applies to (UKLR 6, 16, 22).
RequirementsUK SRS requirements
The four-pillar disclosure framework that becomes mandatory on the deadline.
ConsultationUK SRS consultation
FCA CP26/5 and the Policy Statement timeline that confirms the deadline.
Related guides & references
UK SRS timeline (full)
All anchor dates from DBT publication through 2029 broader scope.
FCA CP26/5 and Policy Statement
The regulator's path to confirming the 2027 deadline.
UK SRS who is in scope
Which companies the deadline applies to (UKLR 6, 16, 22).
UK SRS readiness assessment
Self-assessment for in-scope companies preparing for the 2027 deadline.