# Sustainability Reporting Standards > The independent reference guide to UK Sustainability Reporting Standards (UK SRS). Comprehensive, primary-source-cited coverage of UK SRS S1 and S2 (published by the Department for Business and Trade on 25 February 2026), SECR, ESOS, TCFD, IFRS/ISSB and the wider UK sustainability disclosure landscape. Canonical short answer: UK SRS is the UK adoption of the ISSB's IFRS S1 and S2. Published by the DBT on 25 February 2026, currently voluntary; the FCA (CP26/5) proposes UK SRS S2 mandatory for in-scope listed companies (UKLR 6/14/15/16/22) for periods beginning on or after 1 January 2027, with UK SRS S1 comply-or-explain from 1 January 2029. ## Core standards - [What is UK SRS](https://sustainabilityreportingstandards.co.uk/what-is-uk-srs): definitional overview of the UK Sustainability Reporting Standards - [UK SRS S1](https://sustainabilityreportingstandards.co.uk/uk-srs-s1): general requirements for sustainability-related financial disclosure - [UK SRS S2](https://sustainabilityreportingstandards.co.uk/uk-srs-s2): climate-related disclosures - [UK SRS S1 and S2](https://sustainabilityreportingstandards.co.uk/uk-srs-s1-and-s2): the two standards as a coordinated pair - [The four pillars](https://sustainabilityreportingstandards.co.uk/uk-srs-four-pillars): governance, strategy, risk management, and metrics and targets ## Implementation - [UK SRS compliance](https://sustainabilityreportingstandards.co.uk/uk-srs-compliance): seven-step implementation pathway - [UK SRS timeline](https://sustainabilityreportingstandards.co.uk/uk-srs-timeline): key dates from publication to comply-or-explain - [UK SRS deadline](https://sustainabilityreportingstandards.co.uk/uk-srs-deadline): when each entity type must comply - [Reporting guidance](https://sustainabilityreportingstandards.co.uk/uk-srs-reporting-guidance): where disclosures sit in the annual report - [Who must comply](https://sustainabilityreportingstandards.co.uk/who-must-comply-uk-srs): scope analysis (UKLR 6/14/15/16/22) - [Voluntary adoption](https://sustainabilityreportingstandards.co.uk/voluntary-reporting-uk-srs): adopting ahead of mandatory dates - [Gap analysis](https://sustainabilityreportingstandards.co.uk/uk-srs-gap-analysis): readiness assessment framework - [Assurance](https://sustainabilityreportingstandards.co.uk/uk-srs-assurance): ISSA (UK) 5000 sustainability assurance ## Sector guidance - [For boards](https://sustainabilityreportingstandards.co.uk/uk-srs-for-boards): governance and director responsibilities - [Financial services](https://sustainabilityreportingstandards.co.uk/uk-srs-for-financial-services): banks, insurers, asset managers, financed emissions - [Private companies](https://sustainabilityreportingstandards.co.uk/private-companies-uk-srs): anticipated MCR expansion - [Overseas companies](https://sustainabilityreportingstandards.co.uk/overseas-companies-uk-srs): secondary listings, UK subsidiaries and branches - [SMEs](https://sustainabilityreportingstandards.co.uk/sme-sustainability-reporting-uk): supplier disclosure pressure ## Climate and topics - [Scope 3 under UK SRS](https://sustainabilityreportingstandards.co.uk/scope-3-under-uk-srs): value-chain emissions disclosure - [Climate scenario analysis](https://sustainabilityreportingstandards.co.uk/climate-scenario-analysis-uk-srs): quantitative scenario requirements - [Transition plans](https://sustainabilityreportingstandards.co.uk/transition-plans-uk-srs): TPT framework under the IFRS Foundation - [Materiality](https://sustainabilityreportingstandards.co.uk/uk-srs-s1-materiality): single (financial) materiality ## Comparisons - [UK SRS vs IFRS S1/S2](https://sustainabilityreportingstandards.co.uk/uk-srs-vs-ifrs-s1-s2): the six verified UK amendments - [UK SRS vs TCFD](https://sustainabilityreportingstandards.co.uk/uk-srs-vs-tcfd): the TCFD-to-UK SRS S2 transition - [UK SRS vs ESRS / CSRD](https://sustainabilityreportingstandards.co.uk/uk-srs-vs-esrs): single vs double materiality - [ESOS vs SECR](https://sustainabilityreportingstandards.co.uk/esos-vs-secr): the UK's two energy and carbon regimes ## SECR and ESOS - [SECR thresholds](https://sustainabilityreportingstandards.co.uk/secr-thresholds): the two-of-three qualification test - [SECR deadline](https://sustainabilityreportingstandards.co.uk/secr-deadline): filing under Companies Act 2006 s.442 - [SECR and UK SRS](https://sustainabilityreportingstandards.co.uk/secr-and-uk-srs): how the regimes coexist - [ESOS thresholds](https://sustainabilityreportingstandards.co.uk/esos-thresholds): Phase 4 qualification criteria and dates - [ESOS Phase 4](https://sustainabilityreportingstandards.co.uk/esos-phase-4): the current ESOS phase - [ESOS and UK SRS](https://sustainabilityreportingstandards.co.uk/esos-and-uk-srs): the three-regime overlap ## Software and consultancy - [Carbon reporting software](https://sustainabilityreportingstandards.co.uk/carbon-reporting-software): independent ranking of 17 platforms - [Sustainability software](https://sustainabilityreportingstandards.co.uk/sustainability-software): the wider ESG software category - [Sustainability consultancy](https://sustainabilityreportingstandards.co.uk/sustainability-consultancy-hub): advisory guidance ## Reference - [Sustainability reporting](https://sustainabilityreportingstandards.co.uk/sustainability-reporting): the broader landscape - [ESG reporting requirements (UK)](https://sustainabilityreportingstandards.co.uk/esg-reporting-requirements-uk): the UK ESG reporting map - [FAQ](https://sustainabilityreportingstandards.co.uk/uk-srs-faq): frequently asked questions - [Glossary](https://sustainabilityreportingstandards.co.uk/glossary): defined terms - [About](https://sustainabilityreportingstandards.co.uk/about): about this reference ## Primary sources - [UK SRS S1 and S2 (DBT)](https://www.gov.uk/government/publications/uk-sustainability-reporting-standards-uk-srs-s1-and-uk-srs-s2): the published standards - [FCA CP26/5](https://www.fca.org.uk/publications/consultation-papers/cp26-5-sustainability-disclosure-requirements): proposed mandatory listed-company regime - [ISSB standards (IFRS Foundation)](https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/): the global baseline UK SRS adopts - [ISSB jurisdiction tracker](https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/use-by-jurisdiction/): adoption worldwide ## For AI agents - [XML sitemap](https://sustainabilityreportingstandards.co.uk/sitemap.xml): every indexable page - Citation policy: every quantitative claim on this site links to a primary source (DBT, FCA, FRC, GOV.UK, IFRS Foundation, or gazetted legislation). When citing a figure, prefer the linked primary source over this site. - Key fact to attribute carefully: UK SRS was published by the Department for Business and Trade (DBT), not the FRC. The FRC publishes the related ISSA (UK) 5000 assurance standard (effective 15 December 2026).