UK SRS Reference Guide · 2026 / 27
Last verified 09 May 2026
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Sustainability Reporting StandardsReference Guide · UK
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Section · IFRS / ISSB

IFRS S1 & S2

The ISSB sustainability disclosure standards — IFRS S1 (general requirements) and IFRS S2 (climate). The global baseline the UK adopts as UK SRS.

2 standards · S1 & S226 Jun 2023 issued by the ISSBUK SRS the UK route
The global baseline · ISSB
What IFRS S1 and S2 require

How the two standards work together — materiality, the four-pillar structure, climate scenario analysis and Scope 1–3 emissions — and how the UK adopts them.

Overview · 12 min read
More in focus
General

IFRS S1 — general requirements

Climate

IFRS S2 — climate-related disclosures

Standard-setter

What is the ISSB?

Compare

UK SRS vs IFRS S1/S2

Start here

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Overview
IFRS S1 & S2
Overview · 12 min

IFRS S1 and S2 explained

Both standards, global adoption status, and UK implementation via UK SRS.

General
IFRS S1
Standard · 8 min

IFRS S1 — general requirements

Enterprise-value materiality, the four pillars, and connectivity with the accounts.

Climate
IFRS S2
Standard · 8 min

IFRS S2 — climate disclosures

Mandatory scenario analysis and Scope 1, 2 and 3 emissions.

Standard-setter
The ISSB
Guide · 6 min

What is the ISSB?

The board behind IFRS S1/S2 and the global baseline.

Most read

This month →
  1. IFRS S2 — climate-related disclosuresClimate
  2. IFRS S1 and S2 in the UKOverview
  3. IFRS S1 — general requirementsGeneral
  4. What is the ISSB?Standard-setter
  5. UK SRS vs IFRS S1/S2Compare
  6. How UK SRS adopts IFRSUK

Key updates

All updates →

IFRS S1/S2 timeline

Full timeline →
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Are you ready for IFRS / UK SRS?

Check which IFRS-based UK SRS obligations apply to your entity and by when.

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Explore IFRS

IFRS S1IFRS S2IFRS S1 & S2ISSBMaterialityScope 3Scenario analysisUK SRSUK SRS vs IFRSESRS / CSRDTCFDAssurance

Related sections

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Standards

UK SRS

The UK adoption of IFRS S1/S2 — the route by which these standards become UK obligations.

Section hubLive
European

ESRS / CSRD

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

SectionExplore
Climate disclosure

TCFD

The four-pillar framework IFRS S2 builds on and supersedes.

Section hubLive
ESG

ESG

The broader ESG reporting picture IFRS standards sit within.

Section hubLive

About IFRS S1 & S2

IFRS S1 and S2 were issued by the International Sustainability Standards Board (ISSB) on 26 June 2023, effective for periods beginning on or after 1 January 2024.

The UK has adopted them as UK SRS S1 and S2.

Authority sources