UK SRS Reference Guide · 2026 / 27
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Sustainability Reporting StandardsReference Guide · UK
Compliance check
Section · Standards

UK SRS

UK SRS — the UK Sustainability Reporting Standards. S1 general requirements and S2 climate disclosures, published by the Department for Business and Trade on 25 February 2026. What they ask for, who must comply, and when.

2 standards · S1 & S2~500 listed firms in scope2027 first reporting period
Live deadline · listed firms
1 January 2027
—days until first reporting period

UK SRS S2 climate disclosures are proposed to become mandatory for in-scope listed companies from this date. See full timeline

The big picture · 2027 mandate
What UK SRS S1 and S2 actually require

A plain-English walkthrough of the two standards, the comply-or-explain mechanism, and the road from endorsement to first published reports.

Explainer · 12 min read
More in focus
Deadline

When must you comply? The UK SRS deadline, dated

Scope 3

Value-chain emissions under UK SRS S2

Assurance

Who must assure your disclosures?

Scope

Does UK SRS apply to private companies?

Start here

All explainers →
Foundations
What is UK SRS?
Explainer · 6 min

The S1 & S2 standards, in plain English

Where UK SRS comes from, what it replaces, and how it maps to IFRS S1/S2.

Deadlines
When must you comply?
Timeline · 5 min

UK SRS deadline — the full schedule

Endorsement, listed firms, then the wider rollout — dated.

In scope
Who must report
Guide · 7 min

Which entities UK SRS applies to

Listed, large private, and the thresholds that decide it.

Scope 3
Scope 3, decoded
Guide · 9 min

Value-chain emissions under S2

The 15 categories, materiality, and where to start.

Most read

This month →
  1. UK SRS deadline — when must you comply?Timeline
  2. UK SRS S1 vs S2: the difference explainedExplainer
  3. Does UK SRS apply to private companies?Scope
  4. Scope 3: do you really have to report it?Guide
  5. UK SRS compliance — what it means in practiceCompliance
  6. UK SRS vs CSRD: the key differencesCompare

Key updates

All updates →

Key deadlines

Full timeline →
Tool

Are you ready to report?

Check your entity type, listing status and emissions footprint to see which UK SRS obligations apply — and by when.

Run the compliance check

Explore UK SRS

S1 General RequirementsS2 ClimateUK SRS requirementsTimelineDeadlineWho must complyReporting guidanceLegislationMaterialityScope 3 emissionsFour pillarsScenario analysisTransition plansAssuranceComply-or-explainListed companiesPrivate companiesIFRS S1 & S2Principles of reportingLegislation analysisSocial housing

Related regimes

All sections →
Energy & carbon

SECR

Streamlined Energy & Carbon Reporting — the mandatory energy and emissions disclosures in your annual report.

SectionGuides
Energy audits

ESOS

Energy Savings Opportunity Scheme — Phase 4 audits, qualification thresholds and compliance deadlines.

SectionGuides
Climate disclosure

TCFD

The four-pillar climate framework that underpins S2 — governance, strategy, risk and metrics.

SectionGuides
Compare

UK SRS vs CSRD

How the UK standards differ from the EU's Corporate Sustainability Reporting Directive.

ComparisonGuides

About UK SRS

UK SRS S1 and S2 were published by the Department for Business and Trade on 25 February 2026, adopting the global IFRS S1 and S2 standards with six UK amendments.

The FCA's CP26/5 proposes mandatory UK SRS S2 disclosure for approximately 500 listed companies from 1 January 2027.

Status — July 2026: the CP26/5 consultation closed on 20 March 2026; the FCA aims to publish its Policy Statement in autumn 2026, with rules in force from 1 January 2027.

For in-depth UKSRS implementation guidance, visit UKSRS — uksrs.org.uk — the dedicated UKSRS reference site for UK Sustainability Reporting Standards.

Authority sources