UK SRS Compliance Calculator 2027
Determine if your organization must comply with UK Sustainability Reporting Standards
Determine if your organization must comply with UK Sustainability Reporting Standards and when requirements apply.
Important Disclaimer
This calculator provides general guidance only and should not be relied upon as legal or regulatory advice. UK SRS requirements are complex and entity-specific. Consult with qualified advisors for definitive compliance assessment. Regulatory requirements may change - always check current FCA and FRC guidance.
Premium Listed Companies
Mandatory UK SRS S2 from Jan 2027
Large PIEs
500+ employees OR £40m+ turnover OR £20m+ balance sheet
Current TCFD Entities
Automatic transition to UK SRS S2
Large Private Companies
Under consultation - potential future requirement
February 2026
UK SRS published by FRC
January 2027
UK SRS S2 mandatory
January 2029
UK SRS S1 comply-or-explain
UK SRS compliance is complex and entity-specific. Consider consulting with qualified advisors for:
- • Detailed gap analysis
- • Implementation planning
- • Data collection systems
- • Assurance arrangements
Frequently Asked Questions
UK premium-listed companies, large public interest entities (PIEs), and entities currently subject to TCFD requirements must comply. Large PIEs are defined as having 500+ employees, £40m+ turnover, or £20m+ balance sheet total.
UK SRS S2 (climate disclosures) becomes mandatory from January 2027 for financial years beginning on or after that date. UK SRS S1 (general sustainability) follows on a comply-or-explain basis from January 2029.
Large private companies are currently under consultation by BEIS for potential future inclusion. Small and medium private companies are not currently within scope but may face supply chain reporting requests from larger entities.
UK SRS S2 covers climate-specific disclosures including emissions, scenario analysis, and transition plans. UK SRS S1 covers general sustainability-related financial disclosures across all material topics including biodiversity, workforce, and supply chain.