Reference · the index

Sustainability reporting guides

This is the map of the site: 13 sections and 133 pages, grouped by the regime or subject they answer.

Each section opens with its hub page, and each hub links its own explainers, deadlines and tools.

If you know the word but not the page, the glossary defines it and points to where it is covered.

The section hubs Search every page

Start at a hub

The section hubs, one per regime or subject

35 pages

UK SRS

UK SRS S1 and S2, published by DBT on 25 February 2026 and voluntary; the FCA’s comply-or-explain listing rules from 2027; scope, dates, assurance and implementation.

5 pages

SECR

Streamlined Energy and Carbon Reporting: law since 2019, in the directors’ report, for quoted companies and large unquoted companies and LLPs.

11 pages

ESOS

The Energy Savings Opportunity Scheme: Phase 4 qualification on 31 December 2026, notification by 5 December 2027.

3 pages

Emissions

Greenhouse gas accounting: the GHG Protocol, the three scopes, and how Scope 3 is reported under UK SRS.

6 pages

Global standards

IFRS S1 and S2 from the ISSB, the global baseline UK SRS is built from, and how the UK text differs.

8 pages

ESRS and CSRD

The EU’s revised ESRS and the CSRD after Omnibus I: double materiality, and the test that reaches UK groups.

9 pages

ESG

Environmental, social and governance reporting: what UK law actually asks for, pillar by pillar and duty by duty.

9 pages

TCFD and the SDR

The TCFD recommendations, the UK climate duties built on them, what replaces them, and the FCA’s Sustainability Disclosure Requirements.

26 pages

Software

What reporting software must do for UK SRS, SECR and the ESRS, and vendor profiles from each vendor’s own published material.

8 pages

Advisory and certification

What sustainability, net zero, carbon and CSRD consultants do, how to choose one, and the certifications buyers ask about.

5 pages

Reference

The primers and the vocabulary: what sustainability reporting is, the frameworks and principles, the glossary, and a sector standard.

2 pages

News

Dated stories.

New coverage for the whole family publishes on srsreport.com.

6 pages

About this site

Who publishes this reference, how to reach us, and the policies.

The UK SRS section is the largest, because the standards, the FCA’s listing rules and the implementation questions each need their own page; its front door is the UK SRS hub.

Energy and carbon are split across two statutory regimes, SECR and ESOS, because they have different tests, dates and penalties.

The global and European standards sit in their own sections: IFRS for the ISSB baseline, and ESRS for the EU’s.

Climate disclosure history is under TCFD, with what TCFD was and what replaced it as the place to start.

Wider ESG questions start on the ESG hub, and choosing outside help on the consultancy guide.

Start from a question

If you arrived with a question, start here

Your question	Start with
What is sustainability reporting, and which parts are law?	Sustainability reporting primer
Do we have to report against UK SRS?	UK SRS thresholds and scope
When is our first UK SRS report due?	UK SRS deadline
Are we in SECR?	SECR thresholds
Are we in ESOS Phase 4?	ESOS Phase 4 thresholds
Does EU CSRD reach our UK group?	CSRD for UK companies
How do UK SRS and IFRS S1/S2 differ?	UK SRS vs IFRS S1 and S2
What do we say if we cannot disclose something?	UK SRS compliance
What does a word mean?	Glossary

Every page

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Type part of a title.

Every page in the reference is listed, under its section.

UK SRS

UK SRS S1 and S2, published by DBT on 25 February 2026 and voluntary; the FCA’s comply-or-explain listing rules from 2027; scope, dates, assurance and implementation.

SECR

Streamlined Energy and Carbon Reporting: law since 2019, in the directors’ report, for quoted companies and large unquoted companies and LLPs.

ESOS

The Energy Savings Opportunity Scheme: Phase 4 qualification on 31 December 2026, notification by 5 December 2027.

Emissions

Greenhouse gas accounting: the GHG Protocol, the three scopes, and how Scope 3 is reported under UK SRS.

Global standards

IFRS S1 and S2 from the ISSB, the global baseline UK SRS is built from, and how the UK text differs.

ESRS and CSRD

The EU’s revised ESRS and the CSRD after Omnibus I: double materiality, and the test that reaches UK groups.

ESG

Environmental, social and governance reporting: what UK law actually asks for, pillar by pillar and duty by duty.

TCFD and the SDR

The TCFD recommendations, the UK climate duties built on them, what replaces them, and the FCA’s Sustainability Disclosure Requirements.

Software

What reporting software must do for UK SRS, SECR and the ESRS, and vendor profiles from each vendor’s own published material.

Advisory and certification

What sustainability, net zero, carbon and CSRD consultants do, how to choose one, and the certifications buyers ask about.

Reference

The primers and the vocabulary: what sustainability reporting is, the frameworks and principles, the glossary, and a sector standard.

News

Dated stories.

New coverage for the whole family publishes on srsreport.com.

About this site

Who publishes this reference, how to reach us, and the policies.

How it is written

How this reference is organised, and what every page shares

This is an editorial standards reference: each page takes one standard or rule, reads it at the provision, and states its status exactly.

The status words are the same on every page: in force, final, voluntary, proposed.

Every figure, date and threshold is cited inline to the instrument’s owner, and each page lists its primary sources at the foot.

Each page also carries the date it was last verified against those sources.

Who publishes the site, and how to correct it, is on the about page and the contact page.

Last verified 1 October 2026Index of every page in the reference