UK SRS · Entity scope quick-check
Are you in scope for UK SRS?
The FCA’s proposed mandatory UK SRS regime is driven by your UK Listing Rule category, not company size. Answer one question to see whether UK SRS S2 would be mandatory for you — and what applies on a comply-or-explain basis.
In-scope categories
UKLR 6, 16, 22 — full route
FCA CP26/5 proposal
Proposed mandatory from
1 Jan 2027
Accounting periods on or after
FCA Policy Statement
Autumn 2026
Expected — no fixed date
01Scope quick-check
Do the standards apply to you?
One question determines whether your company falls in the FCA's proposed mandatory UK SRS regime. Indicative only — based on CP26/5, not final rules.
Entity scope quick-check
What best describes your company?
Indicative only, based on the FCA’s CP26/5 proposals — not final rules or legal advice.
02How the test works
Why listing category, not size
Unlike SECR and ESOS, the UK SRS mandatory test is a listing-based test set by the FCA.
03 · Who’s in scope
Which regimes apply to your company
Start · Your company
If · Listing
Listed under UKLR 6, 16 or 22?
CP26/5 splits five UKLR categories into two routes. UKLR 6, 16 and 22 take the full route; UKLR 14 and 15 (secondary listing, depositary receipts) make a statement about their primary venue and carry no UK SRS obligation. Closed-ended funds are UKLR 11, excluded by name.
UK SRS S2
ProposedFull route only: climate disclosure proposed mandatory for the first financial year on/after 1 Jan 2027; UK SRS S1 and Scope 3 comply-or-explain. UKLR 14 and 15 owe the statement, not the standard.
If · Size
Large under SECR — 2 of 3?
Turnover ≥ £36m · balance sheet ≥ £18m · employees ≥ 250. Quoted companies always in scope.
SECR
In forceAnnual energy & carbon report in the directors’ report — unless the <40 MWh de-minimis exemption applies.
If · Energy
ESOS qualification?
≥ 250 employees, OR turnover ≥ £44m AND balance sheet ≥ £38m.
ESOS
In forceFour-yearly energy audit; Phase 4 notification to the Environment Agency by 5 Dec 2027.
None apply
Outside the mandatory regimes today.
Watch
UK SRS S1 & S2 remain open to voluntary use by any UK company — and scope may widen at the autumn 2026 Policy Statement.
If · ListingListed under UKLR 6, 16 or 22?
CP26/5 splits five UKLR categories into two routes. UKLR 6, 16 and 22 take the full route; UKLR 14 and 15 (secondary listing, depositary receipts) make a statement about their primary venue and carry no UK SRS obligation. Closed-ended funds are UKLR 11, excluded by name.
If yes → UK SRS S2
ProposedFull route only: climate disclosure proposed mandatory for the first financial year on/after 1 Jan 2027; UK SRS S1 and Scope 3 comply-or-explain. UKLR 14 and 15 owe the statement, not the standard.
If · SizeLarge under SECR — 2 of 3?
Turnover ≥ £36m · balance sheet ≥ £18m · employees ≥ 250. Quoted companies always in scope.
If yes → SECR
In forceAnnual energy & carbon report in the directors’ report — unless the <40 MWh de-minimis exemption applies.
If · EnergyESOS qualification?
≥ 250 employees, OR turnover ≥ £44m AND balance sheet ≥ £38m.
If yes → ESOS
In forceFour-yearly energy audit; Phase 4 notification to the Environment Agency by 5 Dec 2027.
None apply
Outside the mandatory regimes today — but UK SRS remains open to voluntary use, and scope may widen.