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 around 500 UK-listed companies 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 500 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 500 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. 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 Paper 1 CP26/5 closed on 20 March 2026 with 209 responses. The final UK SRS deadline becomes binding when the FCA publishes its Policy Statement, expected autumn 2026, and the relevant Disclosure and Transparency Rules amendments come into force. See UK SRS consultation for the FCA's timetable.
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 2026 DBT publication
- DBT publication of final UK SRS S1 and UK SRS S2. The standards exist as the UK endorsement of IFRS S1 + S2 with six UK-specific amendments. Available for voluntary early adoption from this date.
- UK SRS deadline — 20 March 2026 FCA CP26/5 closes
- FCA Consultation Paper CP26/5 consultation period closed. 209 responses received. The FCA is reviewing responses ahead of the Policy Statement.
- UK SRS deadline — Autumn 2026 FCA 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 2027 S2 mandatory start (proposed)
- Headline UK SRS deadline. Proposed mandatory start of UK SRS S2 for ~500 UK-listed companies in UKLR 6, 16 and 22. Applies to accounting periods beginning on or after this date; first published reports in 2028.
- UK SRS deadline — 2028 Scope 3 + assurance
- Scope 3 emissions disclosure becomes mandatory under UK SRS S2 from 1 January 2028 (disclose-or-explain reliefs in the first cycle expire). Assurance scope may also extend from 2028 — the FCA Policy Statement will confirm.
- UK SRS deadline — 1 January 2029 S1 broader scope (proposed)
- Proposed extension of UK SRS S1 to a broader set of UK reporters on a comply-or-explain basis, subject to further DBT consultation. Would capture large private UK companies meeting size criteria broadly analogous to EU CSRD thresholds.
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 FRC's interim Sustainability Assurance Register and the IFRS Foundation Capacity Building Programme materials are the cheapest external resources to accelerate.
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 around 500 UK-listed companies under UKLR categories 6, 16 and 22.
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 with 209 responses.
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 (general sustainability disclosures, including non-climate topics) has a separate proposed deadline.
The DBT consultation tested broader UK SRS S1 comply-or-explain scope from 1 January 2029 for a wider set of UK reporters.
Listed companies adopting UK SRS S2 from 2027 may apply UK SRS S1 voluntarily during 2027–2028.
What happens if I miss the UK SRS deadline?
Until the FCA Policy Statement, there is no formal sanction.
Once UK SRS S2 is incorporated into the FCA's Disclosure and Transparency Rules from 1 January 2027 (proposed), non-compliance becomes a Listing Rules breach.
The FCA's standard supervisory toolkit applies: censure, fines, suspension of listing.
Disclose-or-explain reliefs are proposed for Scope 3 emissions and scenario analysis in the first reporting cycle.
Does the UK SRS deadline apply to my private company?
Not under the FCA CP26/5 mandatory proposal — that perimeter is anchored to UK-listed equity and listed fund structures.
Private UK companies are outside scope today.
DBT consulted on extending UK SRS S1 to large private companies from 1 January 2029 on a comply-or-explain basis, but no statutory instrument exists yet.
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.