Section heading using H2 (Cormorant via the design system)
This is the standfirst paragraph of the body. Sober prose, no exclamation marks, no "Action Required", no emojis. Cite every factual claim. The reader is a CFO or audit committee chair who has read the FCA consultation and wants clarity, not motivation.
A factual claim about a regulation, with a citation: paragraph reference and short quote, under 15 words[FCA CP26/5].
Another section
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| Feature | UK SRS S2 | TCFD (legacy) |
|---|---|---|
| Materiality | Single (financial) | Single (implicit) |
| Scope 3 required | Yes (comply-or-explain from 2028) | Recommended |
| Scenario analysis | Required | Recommended |
For an info callout where a fact materially changes how the reader should approach the page:
Voluntary now, mandatory from 2027
UK SRS S1 and S2 are available for voluntary use by any UK entity[GOV.UK guidance]. Mandatory reporting for listed issuers is proposed under FCA CP26/5 from 1 January 2027.
Closing
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