Sustainability reporting glossary: every term, to its source

Core standards

UK SRSUK Sustainability Reporting Standards

UK SRS S1 and UK SRS S2, published by the Department for Business and Trade on 25 February 2026. They are the ISSB’s IFRS S1 and S2 endorsed for the UK, with the differences listed in Annex A of the government response. They are voluntary for any entity; listed companies in UKLR 6, 14, 15, 16 and 22 report against them on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027.Source: DBT, UK SRS S1 and UK SRS S2 ↗Read: What is UK SRS →

UK SRS S1General requirements

The general standard: how to identify and disclose material sustainability-related risks and opportunities, on the four pillars of governance, strategy, risk management, and metrics and targets (¶25). It carries the materiality test (¶17–19), the reporting-entity rule (¶20) and the connected-information requirements (¶21–24).Source: UK SRS S1 (PDF) ↗Read: UK SRS S1 →

UK SRS S2Climate-related disclosures

The climate standard. It requires absolute gross Scope 1, 2 and 3 greenhouse gas emissions measured on the GHG Protocol Corporate Standard (¶29(a)), climate-related scenario analysis commensurate with the entity’s circumstances (¶22), and, where a target is net, its gross equivalent beside it (¶36(c)).Source: UK SRS S2 (PDF) ↗Read: UK SRS S2 →

Annex Athe UK differences

The annex to the government response that lists every place UK SRS differs from IFRS S1 and S2. It gives no count of amendments. The differences include making reference to the industry-based guidance permissive and removing the time limits from the reliefs.Source: Government response to the UK SRS consultation ↗Read: UK SRS S1 and S2 timeline →

IFRS S1

The ISSB’s General Requirements for Disclosure of Sustainability-related Financial Information, issued on 26 June 2023. UK SRS S1 is built from it.Source: IFRS Foundation, IFRS S1 ↗Read: IFRS S1 →

IFRS S2

The ISSB’s Climate-related Disclosures standard, issued on 26 June 2023 and amended in December 2025. UK SRS S2 is built from the amended text.Source: IFRS Foundation, IFRS S2 ↗Read: IFRS S2 →

ISSBInternational Sustainability Standards Board

The IFRS Foundation board that sets IFRS Sustainability Disclosure Standards. It was formed on 3 November 2021 and operates alongside, but independently from, the IASB. The Foundation’s own count, on 18 June 2026, is that over 40 jurisdictions have decided to use or are taking steps to introduce its standards.Source: IFRS Foundation, Who we are ↗Read: The ISSB →

ESRSEuropean Sustainability Reporting Standards

The EU’s reporting standards under the CSRD. The revised set is Commission Delegated Regulation (EU) 2026/1563, in force on 10 November 2026 and applying to financial years beginning on or after 1 January 2027.Source: EUR-Lex, Delegated Regulation (EU) 2026/1563 ↗Read: The European standards →

TCFD recommendationsTask Force on Climate-related Financial Disclosures

A framework, not a standard: four recommendations and eleven recommended disclosures, published in June 2017. The Task Force was disbanded on 12 October 2023. The FCA’s final rules replace the listing rules’ TCFD-aligned disclosures with UK SRS (PS26/19 ¶1.10).Source: TCFD, Recommendations ↗Read: What is TCFD →

Four pillars

Governance, strategy, risk management, and metrics and targets. The TCFD’s structure, carried into IFRS S1 and S2, UK SRS S1 ¶25 and the ESRS.Source: UK SRS S1 (PDF), ¶25 ↗Read: The four pillars →

UK law and the listing rules

SECRStreamlined Energy and Carbon Reporting

Energy and carbon disclosure created by SI 2018/1155 for financial years beginning on or after 1 April 2019. Quoted companies report at any size; an unquoted company is exempt only if it meets two or more of turnover not more than £36m, balance sheet not more than £18m and not more than 250 employees (SI 2008/410 Sch 7 ¶20B); large LLPs report under SI 2008/1911 reg 12B.Source: SI 2018/1155 ↗Read: SECR thresholds →

ESOSEnergy Savings Opportunity Scheme

A four-yearly energy assessment scheme under SI 2014/1643. A large undertaking has at least 250 employees, or turnover in excess of £44m and a balance sheet in excess of £38m. Phase 4 qualification is judged on 31 December 2026 and notification of compliance is due by 5 December 2027.Source: SI 2014/1643 ↗Read: ESOS Phase 4 →

ESOS action plan

A list of energy-saving measures, dates and estimated savings in kWh, or a nil statement, due by 5 December 2028 for Phase 4 (reg 34A). Progress updates follow by 5 December 2029, 2030 and 2031.Source: SI 2026/701 ↗Read: The ESOS action plan →

Quoted company

A company whose equity share capital is on the official list under Part 6 of FSMA 2000, officially listed in an EEA State, or admitted to dealing on the New York Stock Exchange or Nasdaq (CA 2006 s.385(2)). Every other company is unquoted, including an AIM company.Source: Companies Act 2006, s.385 ↗

Directors’ report

The part of the annual report where a company’s SECR disclosures sit (SI 2008/410 Sch 7 Parts 7 and 7A). The modernising corporate reporting consultation proposes abolishing it and letting companies place SECR in the first half of the annual report (¶149) — a proposal, not law.Source: SI 2008/410 Schedule 7 ↗

Strategic report

The narrative part of the annual report required by the Companies Act 2006. Climate-related financial disclosures sit in its non-financial and sustainability information statement (s.414CB).Source: Companies Act 2006 ↗Read: UK SRS legislation →

Climate-related financial disclosureCFD, s.414CB

Eight disclosures in the strategic report (s.414CB(2A)(a)–(h)) for companies with more than 500 employees that are traded, banking, insurance or AIM companies, or have turnover above £500m. It has applied to financial years beginning on or after 6 April 2022. Four of the eight — (e) to (h) — may be omitted with a reasoned explanation where not material (s.414CB(4A)–(4B)).Source: Companies Act 2006, s.414CB ↗Read: TCFD UK requirements →

Section 414CB(6)the national framework route

Lets a company meet its climate-related financial disclosure duty by reporting under a national, EU-based or international framework instead of repeating the information. The government has confirmed UK SRS S2 is such a framework.Source: Companies Act 2006, s.414CB ↗

Section 463the directors’ safe harbour

Limits a director’s liability for statements in the strategic and directors’ reports. A director is liable to the company only if they knew a statement was untrue or misleading, were reckless as to that, or dishonestly concealed a material fact (s.463(2)–(3)); and no person is liable to anyone other than the company for reliance on the report (s.463(4)). It is a safe harbour, not a penalty.Source: Companies Act 2006, s.463 ↗

Section 456revision of defective reports

Lets the court order a company to revise defective accounts, a strategic report or a directors’ report. The FRC is the body authorised to apply. There is no separate SECR fine.Source: Companies Act 2006, s.456 ↗

Filing deadline

Nine months after the year-end for a private company and six for a public company (CA 2006 s.442(2)). Because SECR sits in the directors’ report, this is also SECR’s deadline. It does not move for a weekend or bank holiday.Source: Companies Act 2006, s.442 ↗Read: The SECR deadline →

Comply or explain

The basis of the FCA’s UK SRS rules: disclose in accordance with the standard or, for UK SRS S2, state which requirements are not met, why, and the steps planned (UKLR 6.6.6R(7A)(b)). The final rules apply it across both standards.Source: FCA PS26/19 ↗Read: The FCA and UK SRS →

UKLR categorieslisting categories

The FCA’s UK Listing Rules categories. The UK SRS rules reach UKLR 6 (commercial companies), 14 (secondary listings), 15 (depositary receipts), 16 (non-equity and non-voting shares) and 22 (transition); they exclude UKLR 11, 12, 13, 17, 18 and 19 (PS26/19 ¶3.6–3.7).Source: FCA PS26/19 (PDF) ↗Read: UK SRS scope →

CP26/5

The FCA consultation of 30 January 2026 that proposed mandatory UK SRS S2 for listed companies. It closed on 20 March 2026. The final rules, PS26/19, did not adopt the mandatory proposal.Source: FCA, CP26/5 ↗Read: The UK SRS consultation →

PS26/19

The FCA Policy Statement of 30 September 2026 finalising the UK SRS listing rules. Its instrument, the UK Listing Rules (Sustainability Reporting Standards Disclosure) Instrument 2026, was made on 24 September 2026 and comes into force on 1 January 2027.Source: FCA PS26/19 ↗Read: The UK SRS timeline →

Transitional reliefs

Under the FCA’s final rules, one year’s non-disclosure of Scope 3 under UK SRS S2 and two years’ non-disclosure of UK SRS S1 non-climate matters (PS26/19 ¶3.14). A company using one states that it is doing so and need give no further explanation during the relief period (¶3.20). Early adopters keep them (¶3.19).Source: FCA PS26/19 (PDF) ↗Read: UK SRS deadline →

Modernising corporate reporting

A government consultation published on 7 September 2026 and closing on 30 November 2026. It proposes abolishing the directors’ report, and says the government will consider how UK SRS should be reflected in the Companies Act 2006. It proposes no UK SRS threshold for private companies.Source: Modernising corporate reporting ↗Read: Private companies and UK SRS →

Large undertaking

ESOS’s size test: at least 250 employees, or annual turnover in excess of £44m and an annual balance sheet total in excess of £38m (SI 2014/1643 Sch 1 ¶1, ¶1A). An undertaking is a body corporate or partnership, or an unincorporated association carrying on a trade or business (CA 2006 s.1161).Source: SI 2014/1643 Schedule 1 ↗

Low energy user

An SECR relief from disclosure, not from the regime: an unquoted company that used 40,000 kWh or less in the period need not give the energy and emissions figures, provided the report says that is why (SI 2008/410 Sch 7 ¶20D(7)).Source: SI 2008/410 Schedule 7, Part 7A ↗Read: SECR exemptions →

Registered society

A co-operative or community benefit society registered under the 2014 Act. By registration it is a body corporate (s.3), which makes it an undertaking for ESOS; it is not a company, so the Companies Act reporting duties do not reach it as such.Source: Co-operative and Community Benefit Societies Act 2014, s.3 ↗Read: Social housing →

Sustainability Reporting GuidanceHM Treasury, central government

HM Treasury’s guidance for central government bodies’ annual reports and accounts, published 17 July 2025 for 2025-26. Its minimum requirements — Scope 1 and 2 emissions with energy use, waste, carbon offsets where used, and TCFD-aligned disclosure — apply to bodies with over 500 FTE staff or over £500m of operating income or grant funding, on a comply-or-explain basis.Source: HM Treasury, Sustainability Reporting Guidance 2025-26 ↗Read: Sustainability reporting →

UK CBAMcarbon border adjustment mechanism

A tax on the embodied emissions of certain imported goods, legislated in Part 5 of the Finance Act 2026 and starting on 1 January 2027. It is a tax, not a reporting standard.Source: Finance Act 2026, Part 5 ↗

UK green taxonomy

A classification of environmentally sustainable activities that the government consulted on and, on 15 July 2025, decided not to take forward. There is no UK taxonomy to report against.Source: UK Green Taxonomy consultation response ↗

Net zero target (UK)

The duty on the Secretary of State to ensure the UK’s net carbon account for 2050 is at least 100% lower than the 1990 baseline (Climate Change Act 2008 s.1). It binds the government, not companies.Source: Climate Change Act 2008, s.1 ↗

Regulators and standard-setters

DBTDepartment for Business and Trade

The department that published UK SRS S1 and S2 on 25 February 2026. GOV.UK now carries the Department for Business, Innovation, Science and Trade (BIST), first published there on 20 July 2026, which issued the modernising corporate reporting consultation.Source: GOV.UK, Department for Business, Innovation, Science and Trade ↗

FCAFinancial Conduct Authority

The regulator whose listing rules require listed companies in scope to report against UK SRS on a comply-or-explain basis. It also runs the Sustainability Disclosure Requirements for investment products.Source: FCA PS26/19 ↗Read: The FCA and UK SRS →

FRCFinancial Reporting Council

Issued ISSA (UK) 5000 on 12 November 2025 and is the body authorised to apply to court under s.456 for revision of defective reports. It keeps no register of sustainability assurance providers.Source: FRC, ISSA (UK) 5000 announcement ↗Read: ISSA (UK) 5000 →

Environment Agency

The ESOS scheme administrator. It runs the notification system and published its Phase 4 guidance on 30 July 2026.Source: Environment Agency, ESOS guidance ↗Read: ESOS hub →

EFRAG

The body that drafts the ESRS as technical advice to the European Commission. The Commission adopts them as delegated acts.Source: EFRAG ↗Read: ESRS explained →

IAASB

The international board that issued ISSA 5000, from which the FRC’s ISSA (UK) 5000 is derived.Source: IAASB, ISSA 5000 ↗

Regulator of Social Housing

Sets the consumer and economic standards that registered providers of social housing in England must deliver, under the Housing and Regeneration Act 2008. The consumer standards in their current form have applied since 1 April 2024.Source: RSH, Regulatory standards for landlords ↗Read: Social housing →

Reporting concepts

Materiality (financial)single materiality

Information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that primary users of general purpose financial reports make (UK SRS S1 ¶18). The standard sets no numerical threshold (¶B19).Source: UK SRS S1 (PDF), ¶18 ↗Read: UK SRS S1 materiality →

Double materiality

The EU test: an undertaking reports both its impacts on people and the environment and how sustainability matters affect its development, performance and position (Accounting Directive Art 19a(1)). UK SRS does not use it.Source: Directive 2013/34/EU, consolidated, Art 19a ↗Read: Double materiality →

Impact materiality

GRI’s lens: the organisation’s most significant impacts on the economy, environment and people (GRI 1, section 2.2). It is one limb of the EU’s double materiality, not the whole of it.Source: GRI 1: Foundation 2021 ↗

Primary users

The readers UK SRS writes for: existing and potential investors, lenders and other creditors who rely on general purpose financial reports (UK SRS S1 ¶18).Source: UK SRS S1 (PDF) ↗

Sustainability-related risks and opportunities

Those that could reasonably be expected to affect an entity’s cash flows, its access to finance or its cost of capital over the short, medium or long term (UK SRS S1 ¶3). This, not “enterprise value”, is the test the standard writes.Source: UK SRS S1 (PDF), ¶3 ↗

Connected information

UK SRS S1’s requirement that sustainability disclosures connect to each other and to the financial statements: identify the related financial statements, use consistent data and assumptions, and match the presentation currency (¶21–24). The standard’s heading is “Connected information”, not “connectivity”.Source: UK SRS S1 (PDF), ¶21–24 ↗

Reporting entity

Sustainability-related financial disclosures must be for the same reporting entity as the related financial statements (UK SRS S1 ¶20).Source: UK SRS S1 (PDF), ¶20 ↗

Statement of compliance

An explicit and unreserved statement that disclosures comply with UK SRS, allowed only where every requirement is met (UK SRS S1 ¶72–73). An entity using the climate-first relief may not assert compliance with UK SRS S1 (¶73A).Source: UK SRS S1 (PDF), ¶72–73A ↗

Climate-first relief

Reporting on climate only while the S1 non-climate disclosures are deferred. Under the FCA’s rules it lasts two years from initial application (PS26/19 ¶3.14); its price is that the entity cannot assert compliance with UK SRS S1 (S1 ¶73A).Source: UK SRS S1 (PDF), ¶73A ↗

Scenario analysis

UK SRS S2 requires climate-related scenario analysis to assess climate resilience, “using an approach that is commensurate with the entity’s circumstances” (¶22). It prescribes no particular scenario and does not require financially quantified results.Source: UK SRS S2 (PDF), ¶22 ↗Read: Scenario analysis →

Transition plan

A plan for the move to a lower-carbon economy. No UK entity is required to have one. A listed company in UKLR 6, 16 or 22 states whether it has published one and where, or why it has not (UKLR 6.6.6R(8)(e)); the statement does not apply to UKLR 14 and 15.Source: FCA PS26/19 (PDF) ↗Read: Transition plans →

Disclosure

One required item of information — a Scope 1 figure, an intensity ratio, a board oversight arrangement. A report is the place disclosures are made.Source: UK SRS S2 (PDF) ↗

Framework, standard, guidance

A standard has requirements you can comply with (UK SRS S2); a framework gives a structure you follow (the TCFD recommendations); guidance helps apply either (the Environmental Reporting Guidelines). None of the three creates a legal duty; a regulation does.Source: Environmental Reporting Guidelines ↗Read: Sustainability reporting frameworks →

ESGenvironmental, social and governance

A label for the three groups of non-financial matters investors ask about. No UK statute imposes an “ESG report”; the FCA’s Handbook has an ESG sourcebook, which carries disclosure rules for asset managers and the anti-greenwashing rule.Source: FCA, Sustainability Disclosure Requirements ↗Read: What is ESG →

CSR reportingcorporate social responsibility

Voluntary, stakeholder-facing reporting. No UK instrument requires it and no standard governs it, which is what separates it from sustainability reporting against a named standard.Source: GRI Standards ↗Read: ESG vs CSR →

Intensity ratio

SECR requires at least one ratio expressing the company’s annual emissions in relation to a quantifiable factor of its activities, chosen by the company (SI 2008/410 Sch 7 ¶17, ¶20G).Source: SI 2008/410 Schedule 7 ↗

Emissions and climate

Scope 1 emissions

Direct greenhouse gas emissions from sources the reporting entity owns or controls — its boilers, furnaces and vehicles (GHG Protocol Corporate Standard).Source: GHG Protocol Corporate Standard ↗Read: The GHG Protocol →

Scope 2 emissions

Indirect emissions from the generation of purchased electricity, steam, heating and cooling the entity consumes. UK SRS S2 requires the location-based figure (¶29(a)).Source: GHG Protocol Corporate Standard ↗

Scope 3 emissions

All other indirect emissions in the value chain, in 15 categories. UK SRS S2 asks the entity to consider all 15 before disclosing which it includes (¶B32); the FCA’s rules give one year’s relief from disclosing them.Source: UK SRS S2 (PDF), ¶B32 ↗Read: Scope 3 under UK SRS →

Gross emissions

Emissions before any carbon credit. UK SRS S2 ¶29(a) requires absolute gross emissions in tonnes of CO2 equivalent, so offsets are never subtracted from the reported figure.Source: UK SRS S2 (PDF), ¶29(a) ↗

Net and gross targets

An entity states whether a target is gross or net, and a net target must be disclosed with its associated gross target beside it (UK SRS S2 ¶36(c)).Source: UK SRS S2 (PDF), ¶36(c) ↗

Financed emissions

Emissions attributed to a financial institution’s loans and investments. UK SRS S2 adds ¶B59A, which requires an explanation where financed emissions cannot be disclosed for the same period — a UK addition to the IFRS S2 text.Source: UK SRS S2 (PDF), ¶B59A ↗Read: UK SRS for financial services →

Climate-related physical risk

Risk from climate change that is event-driven (acute) or from longer-term shifts in climatic patterns (chronic), as UK SRS S2 defines it in its defined terms.Source: UK SRS S2 (PDF), Appendix A ↗

Climate-related transition risk

Risk arising from efforts to transition to a lower-carbon economy — policy, legal, technological, market and reputational, as UK SRS S2 defines it. Carbon pricing and new regulation are policy and legal transition risks.Source: UK SRS S2 (PDF), Appendix A ↗

CO2 equivalent (CO2e)

The common unit into which the seven greenhouse gases are converted so emissions can be added together. UK SRS S2 ¶29(a) asks for metric tonnes of CO2 equivalent.Source: UK SRS S2 (PDF), ¶29(a) ↗

Conversion factors

The government’s annual factors for turning activity data — kWh, litres, miles — into CO2e, published by DESNZ for company reporting.Source: DESNZ, Government conversion factors for company reporting ↗

Carbon credit

A unit representing an emission reduction or removal. Under UK SRS S2 it is never deducted from gross emissions; SECR has no netting-off provision either.Source: UK SRS S2 (PDF) ↗

Environmental Reporting Guidelines

The government’s guidance on environmental and SECR reporting, last updated in March 2019. It is guidance: the duty is in SI 2018/1155.Source: Environmental Reporting Guidelines ↗

Assurance

Assurance

An independent practitioner’s conclusion on sustainability information. No UK entity is required to obtain it. A listed company in scope states whether it obtained assurance and, if so, the provider, what was assured, the level and the standards used (UKLR 6.6.6R(8)(d)).Source: FCA PS26/19 (PDF) ↗Read: UK SRS assurance →

Limited assurance

A conclusion that nothing has come to the practitioner’s attention to suggest the information is materially misstated. ISSA (UK) 5000 ¶190(d)(ii) requires the report to say the assurance obtained is substantially lower than in a reasonable assurance engagement.Source: ISSA (UK) 5000 (PDF) ↗

Reasonable assurance

A positive conclusion that the information is prepared, in all material respects, in accordance with the criteria. It needs more evidence than limited assurance. The EU removed the power to adopt reasonable assurance standards under the CSRD (Directive (EU) 2026/470 recital 5).Source: ISSA (UK) 5000 (PDF) ↗

ISSA (UK) 5000

The FRC’s general standard for sustainability assurance engagements, issued on 12 November 2025 and effective for periods beginning on or after 15 December 2026. It governs how an engagement is done if one is commissioned; nothing requires the engagement.Source: ISSA (UK) 5000 (PDF) ↗Read: ISSA (UK) 5000 →

ISSA 5000

The IAASB’s international sustainability assurance standard, of which ISSA (UK) 5000 is the UK version.Source: IAASB, ISSA 5000 ↗

ISAE 3410

The IAASB’s older standard for assurance on greenhouse gas statements, which the IAASB announced in May 2025 it would withdraw in favour of ISSA 5000.Source: IAASB, withdrawal of ISAE 3410 ↗

Assurance oversight regime

The government’s plan for a voluntary, opt-in regime for providers of sustainability assurance. No register of providers is live.Source: Government response on an oversight regime for assurance ↗

EU and international

CSRDCorporate Sustainability Reporting Directive

Directive (EU) 2022/2464, which requires sustainability reporting under the ESRS. As narrowed by Directive (EU) 2026/470, it applies from financial years beginning on or after 1 January 2027 to undertakings exceeding both 1,000 employees and €450m net turnover.Source: EUR-Lex, Directive (EU) 2022/2464 ↗Read: CSRD for UK companies →

Omnibus I

Directive (EU) 2026/470, published on 26 February 2026 and in force on 18 March 2026. It raised the CSRD thresholds, removed reasonable assurance and moved the deadline for limited assurance standards to 1 July 2027.Source: EUR-Lex, Directive (EU) 2026/470 ↗

Article 40athird-country reporting

The CSRD route for non-EU groups: over €450m of EU net turnover in each of the last two consecutive financial years, plus an EU subsidiary or branch over €200m. The EU entity publishes the report, for financial years beginning on or after 1 January 2028.Source: Directive 2013/34/EU, consolidated, Art 40a ↗Read: UK SRS vs CSRD →

EU Taxonomy

Regulation (EU) 2020/852, which classifies environmentally sustainable economic activities against six objectives. It does not apply in the UK.Source: EUR-Lex, Regulation (EU) 2020/852 ↗

US SEC climate rules

Adopted on 6 March 2024, stayed by the Commission on 4 April 2024 and never effective. The SEC proposed rescinding them on 29 May 2026; a proposal to rescind is not a rescission.Source: SEC, File S7-2026-19 ↗

Sustainability Disclosure Requirements (FCA)SDR

The FCA’s regime for investment products and the firms that sell them — labels, naming and marketing rules and the anti-greenwashing rule. It is not company reporting and is separate from UK SRS.Source: FCA, SDR and investment labels ↗Read: FCA SDR →

Green claims lawDMCC Act 2024

Environmental claims made to consumers are governed by the unfair commercial practices rules in Part 4 of the Digital Markets, Competition and Consumers Act 2024, in force from 6 April 2025, which the CMA enforces directly.Source: DMCC Act 2024, Part 4 ↗

Voluntary frameworks

GRI Standards

The Global Reporting Initiative’s standards, reporting an organisation’s most significant impacts on the economy, environment and people. Voluntary; no UK instrument requires them.Source: GRI Standards ↗

SASB Standards

Industry-based disclosure standards for 77 industries in 11 sectors, now maintained by the ISSB. UK SRS makes reference to them permissive rather than required.Source: IFRS Foundation, SASB Standards ↗

CDP

A disclosure system through which companies answer questionnaires requested by investors and customers. Voluntary; a company takes part because it is asked to.Source: CDP ↗

TNFDTaskforce on Nature-related Financial Disclosures

A voluntary nature-related disclosure framework. The Taskforce said it would complete the technical work it had in progress by the third quarter of 2026, pause further technical guidance, and support the ISSB’s nature-related standard-setting.Source: TNFD, on the ISSB’s nature-related standard-setting ↗Read: Nature-related disclosures →

Sustainability Reporting Standard for Social Housing

A voluntary, sector-led ESG standard for housing providers, owned by Sustainability for Housing — unrelated to UK SRS despite the shared initials. Version 2.1 was released on 13 April 2026, cutting the themes from 12 to 8.Source: Sustainability for Housing, SRS v2.1 ↗Read: Social housing →