01
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.
Proposed deadline · listed firms
1 January 2027
—days until proposed first reporting period
UK SRS S2 climate disclosures are proposed to become mandatory (excluding Scope 3) for in-scope listed companies from this date; the FCA has not yet published its Policy Statement, expected autumn 2026. See full timeline
02 · The UK reporting stack
Which regimes could apply to you
Standard · S1
UK SRS S1
CoversGeneral sustainability disclosures — governance, strategy, risk, metrics & targets. Single (financial) materiality — cash flows, access to finance, cost of capital.
WhoVoluntary for all UK companies; comply-or-explain for UK-listed under CP26/5 (two-year relief to ≈2029).
Standard · S2
UK SRS S2
CoversClimate — GHG Scope 1/2/3 via the GHG Protocol, scenario analysis, transition planning.
WhoUK-listed companies (UKLR 6, 14, 15, 16, 22); proposed mandatory for financial years from 1 Jan 2027.
Regulation
SECR
CoversAnnual energy use and carbon emissions in the directors’ report.
WhoQuoted companies + large companies (2 of 3: £36m turnover / £18m balance sheet / 250 employees). 19,900 entities measured by DESNZ's post-implementation review; <40 MWh de-minimis.
Scheme
ESOS
CoversFour-yearly mandatory energy audits, administered by the Environment Agency.
Who≥250 employees, or £44m turnover and £38m balance sheet. Phase 4: notify by 5 Dec 2027.
▪ IN FORCE▪ VOLUNTARY▪ PROPOSED MANDATORY
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 →Key updates
All updates →- 20 Mar 2026
- 25 Feb 2026
- 12 Nov 2025
- 26 Jun 2023
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 checkExplore 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.
Energy audits
ESOS
Energy Savings Opportunity Scheme — Phase 4 audits, qualification thresholds and compliance deadlines.
Climate disclosure
TCFD
The four-pillar climate framework that underpins S2 — governance, strategy, risk and metrics.
Compare
UK SRS vs CSRD
How the UK standards differ from the EU's Corporate Sustainability Reporting Directive.
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 a set of UK-specific amendments, mapped in the government's Annex A, which carries no headline count.
The FCA's CP26/5 proposes mandatory UK SRS S2 climate disclosure (excluding Scope 3, which would be comply-or-explain) for the 515 listed companies it says would be required to comply, out of around 600 affected; a further 89, in the secondary-listing and depositary-receipts categories, would instead make a signposting statement about the overseas or voluntary standards they follow.
No Policy Statement has been published; the FCA expects to publish one in autumn 2026, with rules proposed to take effect 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 implementation guidance, see the dedicated UK SRS reference site.
Authority sources
02
Financial Conduct Authority
03
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