UK SRS timeline: dates and deadlines

For listed companies in UKLR 6, 14, 15, 16 and 22, the FCA’s final rules apply to accounting periods beginning on or after 1 January 2027, on a comply-or-explain basis, with first reports in 2028.

For a calendar-year company the first period is the year to 31 December 2027.

No other UK entity has a UK SRS deadline.

The standards were published for voluntary use on 25 February 2026.

The FCA made its listing-rule instrument on 24 September 2026 and published the final rules in PS26/19 on 30 September 2026; the instrument comes into force on 1 January 2027 and applies to accounting periods beginning on or after that date.

No. PS26/19 adopts comply or explain across all UK SRS disclosures, including UK SRS S2.

A listed company in scope either makes the disclosures or states which requirements it has not met, why, and what it is doing about it.

CP26/5 had proposed making UK SRS S2 mandatory; the final rules did not.

Both run from initial application, which is the start of the first annual period beginning on or after 1 January 2027.

The Scope 3 relief lasts one year, so for a calendar-year company it has gone for periods beginning 1 January 2028.

The UK SRS S1 relief for matters beyond climate lasts two years, so both have gone for periods beginning 1 January 2029.

Scope 3 becomes comply or explain, the same basis as every other UK SRS disclosure under PS26/19.

During the relief year a company only states that it is using the relief; afterwards it discloses Scope 3 or explains which requirements it has not met, why and the steps it is taking.

Your first period beginning on or after 1 January 2027 begins on 1 April 2027 and ends on 31 March 2028.

On our reading of PS26/19 ¶¶3.14 and 3.18, the Scope 3 relief then covers that first period and the S1 relief the first two, so both have gone for the period beginning 1 April 2029.

Yes.

Any entity can use the standards voluntarily now.

A listed company whose period began before 1 January 2027 may either keep using the TCFD-aligned rules for that period or adopt UK SRS early, and early adopters can use the same transitional reliefs (PS26/19 ¶3.19).

No. 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. It proposes no mechanism and no date.

No. SECR has applied since 1 April 2019 and continues.

ESOS Phase 4 has a qualification date of 31 December 2026 and a notification deadline of 5 December 2027.

Both are fixed by their own instruments.

Yes.

PS26/19, Aligning listed issuers’ sustainability disclosures with international standards, was published on 30 September 2026.

The FCA Board made the UK Listing Rules (Sustainability Reporting Standards Disclosure) Instrument 2026 on 24 September 2026, and it comes into force on 1 January 2027.

No. The government removed the effective dates that IFRS S1 and IFRS S2 carried, so the standards apply when an entity chooses to use them, unless UK law or regulation requires it.

For listed companies the FCA’s rules now supply the date: accounting periods beginning on or after 1 January 2027.

Companies with a listing in UKLR 6 (commercial companies), UKLR 14 (international commercial companies with a secondary listing), UKLR 15 (depositary receipts), UKLR 16 (non-equity and non-voting equity shares) and UKLR 22 (transition).

Closed-ended funds, open-ended investment companies, shell companies and debt and other miscellaneous securities are excluded.

No. For periods beginning on or after 1 January 2028 the one-year Scope 3 relief has expired, so Scope 3 becomes comply or explain, like every other UK SRS disclosure under PS26/19.

A company either discloses it or explains which requirements it has not met, why, and the steps it is taking.

In 2028 for calendar-year companies.

The first period under the rules ends on 31 December 2027, and DTR 4.1.3R requires the annual financial report to be public within four months of the year end, so by 30 April 2028 at the latest.

For other year ends the first report falls later, up to January 2029 for a year beginning on 1 October.

No. The FCA’s rules ask a listed company to state whether it obtained third-party assurance and, if so, the provider, which disclosures and at what level, the standards used and where any report can be found.

The FCA says it is not requiring explanations where assurance was not sought.

It is the FRC’s standard for sustainability assurance engagements, issued on 12 November 2025 for voluntary use.

Paragraph 15 makes it effective for engagements on sustainability information for periods beginning on or after 15 December 2026.

It governs how an engagement is done, not whether one is needed.

No. PS26/19 says the FCA is not requiring listed companies to produce transition plans.

Companies in UKLR 6, 16 and 22 state whether they have published one and where, or why not.

The government’s consultation on transition plan requirements closed on 17 September 2025.

The two converge on 2027.

The EU’s revised European Sustainability Reporting Standards were published as Delegated Regulation (EU) 2026/1563 on 21 September 2026, enter into force on 10 November 2026 and apply to financial years beginning on or after 1 January 2027.

The UK rules apply to accounting periods beginning on or after the same date, on a comply-or-explain basis.

On 28 October 2026.

Primary Market Bulletin 66 consults on draft Technical Note 803.1, on how to explain, with updates to TN 801.4 and the deletion of TN 802.3.

The FCA aims to finalise the guidance before the rules come into force on 1 January 2027, and it is holding a webinar on 19 October 2026.

It depends on the listing category.

For a UKLR 6 company in its first period the Scope 3 relief is UKLR TP 16.4R(2)(a) and the S1 relief TP 16.4R(2)(b); in the second period the S1 relief is TP 16.5R(2).

UKLR 14 uses TP 16.8R and 16.9R, UKLR 15 through TP 16.11R, UKLR 16 uses TP 16.13R and 16.14R, and UKLR 22 uses TP 16.17R and 16.18R.

There is no date.

The FRC says new ISSB standards would not apply in the UK automatically and would first need endorsement.

The ISSB’s nature work is heading for a non-mandatory Practice Statement, with an exposure draft targeted for October 2026, and the UK advisory committee is at research stage.