UK SRS Reference Guide · 2026 / 27
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Sustainability Reporting StandardsReference Guide · UK
Compliance check
Section · ESG

ESG reporting

Environmental, social and governance reporting in the UK — the three pillars, what UK companies must disclose, and how ESG maps to UK SRS, CSRD and TCFD.

3 pillars · E / S / GUK SRS the UK route2027 climate disclosure begins
The big picture · ESG in the UK
What ESG reporting actually means in the UK

How environmental, social and governance reporting works in the UK — the pillars, the requirements driving it, and where ESG meets mandatory regimes like UK SRS.

Guide · 10 min read
More in focus
Requirements

UK ESG reporting requirements, explained

Pillars

The three ESG pillars: E, S and G

Governance

ESG governance — board oversight and accountability

Foundations

ESG vs CSR: what is the difference?

Start here

All explainers →
Foundations
What is ESG?
Explainer · 6 min

ESG, in plain English

What environmental, social and governance reporting covers — and why it matters in the UK.

Requirements
UK ESG requirements
Guide · 10 min

UK ESG reporting requirements

The mandatory and voluntary disclosures UK companies face, and who they apply to.

Pillars
The three pillars
Guide · 7 min

Environmental, social and governance

What sits under each pillar, and how they are measured and reported.

Integration
ESG & UK SRS
Guide · 8 min

How ESG maps to UK SRS

Where voluntary ESG reporting meets the UK SRS mandatory disclosure regime.

Most read

This month →
  1. UK ESG reporting requirements, explainedRequirements
  2. What is ESG?Explainer
  3. The three ESG pillars: E, S and GGuide
  4. ESG vs CSR: the differenceExplainer
  5. ESG governance and board oversightGovernance
  6. How ESG maps to UK SRSIntegration

Key updates

All updates →

ESG disclosure in the UK

Full timeline →
Tool

Which ESG disclosures apply to you?

Check your entity type, listing status and size to see which UK ESG and sustainability reporting obligations apply — and by when.

Run the compliance check

Explore ESG

EnvironmentalSocialGovernanceMaterialityDouble materialityTCFDScope 3 emissionsCSRD / ESRSSECRUK SRSFrameworksSustainability reporting

Related sections & regimes

All sections →
Standards

UK SRS

The UK mandatory disclosure regime that turns ESG reporting from voluntary into required for listed firms.

Section hubLive
European

CSRD / ESRS

The EU regime with double materiality — relevant to UK groups with qualifying EU operations.

GuideCompare
Climate disclosure

TCFD

The four-pillar climate framework underpinning the environmental pillar and UK SRS S2.

GuideExplore
Energy & carbon

SECR

Streamlined Energy & Carbon Reporting — the mandatory environmental disclosures already in force.

GuideExplore

About ESG reporting in the UK

In the UK, mandatory ESG-related disclosure is driven by UK SRS — the UK adoption of IFRS S1 and S2 — with listed-company climate disclosure proposed from 1 January 2027 under the FCA's CP26/5.

Energy and carbon disclosure is already mandatory for large companies under SECR.

Authority sources