About this reference
An independent reference to sustainability reporting standards
This site is an editorial reference to the sustainability reporting standards and rules that reach UK organisations.
Each page takes one standard or rule, reads it at the provision, states its status exactly, and sets it against the standards around it.
It is published by Fractional Quest Ltd, as one of a family of independent references on the same subject.
Coverage
What the reference covers, and for whom
The reference covers the UK Sustainability Reporting Standards, the FCA’s listing rules that apply them, and the older UK duties beside them: SECR, ESOS and the Companies Act climate disclosures.
It sets the UK standards against the international ones they are built from, on UK SRS vs IFRS S1 and S2, and against the climate framework they replace, on UK SRS vs TCFD.
It also covers the EU’s standards, because they reach UK groups with EU operations, and the voluntary frameworks buyers and investors still ask about.
It is written for the people who have to apply the rules: finance directors, company secretaries, sustainability and compliance leads, audit committee members, and their advisers, starting from what a company must state on the UK SRS compliance guide.
Every page is listed, by section, on the section index.
Dated stories are kept apart from the reference pages, on the news page.
| Subject | Start with |
|---|---|
| The UK standards | What is UK SRS? |
| The general standard | UK SRS S1 |
| The climate standard | UK SRS S2 |
| Who must report | UK SRS thresholds |
| The dates | UK SRS timeline |
| The law behind it | UK SRS legislation |
| Energy and carbon | SECR thresholds |
| The questions people ask | UK SRS FAQ |
Method
How every page is written, and checked
Sources
Cited to the provision
Every figure, date and threshold links the document of the body that owns it — legislation.gov.uk, GOV.UK, the FCA, the FRC, the IFRS Foundation, EUR-Lex — named to the paragraph where it matters.
Commentary is never the source for a number.
Status
Four words, used precisely
In force, final, voluntary, proposed.
A page never calls a consultation a requirement, or a comply-or-explain rule a mandate — in its title as much as its body.
One fact store
The same fact, everywhere
The family of sites keeps one store of sourced facts, so a threshold or date reads the same on every page that states it, and a correction is made once.
Dates
Verified, and dated
Each page shows the date it was last checked against its sources.
A page is redated only when its content changes, not when its design does.
An example of the discipline: UK SRS is described as voluntary, and the FCA’s final rules as comply or explain for listed companies from 2027, because that is what each document says.
And SECR is described as law, because it is, for the companies it reaches.
Limits
What this site is not
It is not regulated, and it is not affiliated with HM Government, the Department for Business and Trade, the FCA, the FRC, the Environment Agency or any other authority.
It holds no accreditation or professional membership, and claims none.
It does not carry out any part of anyone’s compliance: it does not sign off ESOS assessments, give assurance opinions or file reports.
It does not rank vendors it has not tested, and it does not publish prices of its own.
Where it describes a company or a product, it does so from that company’s own published material.
Nothing on this site is legal, accounting, financial or professional advice.
Check a decision against the primary source, and with a qualified adviser where it matters.
The publisher
Fractional Quest Ltd
The site is published by Fractional Quest Ltd, company number 17322105, registered office 71–75 Shelton Street, London WC2H 9JQ.
The same company publishes the other sites in the family, and every one of them uses the same contact address: hello@uksrs.org.uk.
The company is capable of consultancy work and works with a network of independent specialists, and a reader who wants to talk a question through can book a free 15-minute call.
How the site handles data is in the privacy notice, the terms of use are on the terms page, and the site’s own approach to its footprint is in its sustainability policy.
Corrections
Corrections, and how to send one
Rules in this subject change often, and a page can fall behind a new consultation, a made instrument or a moved web page.
If you find an error, send the page address, the sentence and the primary source to hello@uksrs.org.uk, or use the contact page.
The correction is checked against that source, and if it holds, the fact is corrected wherever the family states it.
The material is freely available to read and to cite with attribution; the terms of use set out the rest.
Frequently asked
About the site: questions people ask
Who publishes this site?
Fractional Quest Ltd, company number 17322105, 71–75 Shelton Street, London WC2H 9JQ.
The site is one of a family of independent UK sustainability reporting references the company publishes.
The contact address for all of them is hello@uksrs.org.uk.
Is this site regulated or affiliated with the government?
No. It is not regulated by any body and is not affiliated with HM Government, the Department for Business and Trade, the Financial Conduct Authority, the Financial Reporting Council, the Environment Agency or any other authority.
It reads and cites their documents; it does not speak for them.
Is anything on this site advice?
No. Every page is general reference material about what the rules and standards say.
Whether and how they apply to a particular organisation depends on facts this site does not know, and a decision should be checked against the primary source and, where needed, with a qualified adviser.
How do I report an error?
Email hello@uksrs.org.uk with the page address, the sentence, and the primary source that shows it is wrong.
A correction is checked against that source before anything on the page changes.
Can I talk to someone about my own reporting position?
Yes.
A free 15-minute call can be booked on the booking page.
It is a conversation, not advice, and if the question needs a specialist the call can point you towards independent ones.