01
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.
02 · The UK reporting stack
Which regimes could apply to you
Standard · S1
UK SRS S1
CoversGeneral sustainability disclosures — governance, strategy, risk, metrics & targets. Single (financial) materiality — cash flows, access to finance, cost of capital.
WhoVoluntary for all UK companies; comply-or-explain for UK-listed under CP26/5 (two-year relief to ≈2029).
Standard · S2
UK SRS S2
CoversClimate — GHG Scope 1/2/3 via the GHG Protocol, scenario analysis, transition planning.
WhoUK-listed companies (UKLR 6, 14, 15, 16, 22); proposed mandatory for financial years from 1 Jan 2027.
Regulation
SECR
CoversAnnual energy use and carbon emissions in the directors’ report.
WhoQuoted companies + large companies (2 of 3: £36m turnover / £18m balance sheet / 250 employees). 19,900 entities measured by DESNZ's post-implementation review; <40 MWh de-minimis.
Scheme
ESOS
CoversFour-yearly mandatory energy audits, administered by the Environment Agency.
Who≥250 employees, or £44m turnover and £38m balance sheet. Phase 4: notify by 5 Dec 2027.
▪ IN FORCE▪ VOLUNTARY▪ PROPOSED MANDATORY
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 →Key updates
All updates →- 25 Feb 2026
- 2026
- 12 Nov 2025
- 26 Jun 2023
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 checkRelated sections & regimes
All sections →Standards
UK SRS
The UK's sustainability reporting standards — voluntary today; mandatory climate reporting for some listed firms is proposed from 2027 under FCA CP26/5, not yet confirmed.
European
CSRD / ESRS
The EU regime with double materiality — relevant to UK groups with qualifying EU operations.
Climate disclosure
TCFD
The four-pillar climate framework underpinning the environmental pillar and UK SRS S2.
Energy & carbon
SECR
Streamlined Energy & Carbon Reporting — the mandatory environmental disclosures already in force.
About ESG reporting in the UK
In the UK, mandatory ESG-related disclosure comes from specific regimes with their own scope — SECR and ESOS today. UK SRS
— the UK adoption of IFRS S1 and S2 — is voluntary for every entity today; listed-company climate disclosure under UK SRS S2 is proposed from 1 January 2027 under the FCA's CP26/5, but no Policy Statement has confirmed it.
Energy and carbon disclosure is already mandatory for large companies under SECR.
Authority sources
02
Financial Conduct Authority
03
04
Department for Business, Energy & Industrial Strategy