Independent reference · September 2026

UK SRS S1

The general requirements standard, read paragraph by paragraph.

Open the paragraph map or test what you may claim →
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A standard exists. A requirement does not.
Next — what it actually asks for
01 · The map

What UK SRS S1 requires, by paragraph.

UK SRS S1 runs to 86 numbered paragraphs and five appendices, and every requirement sits in one of thirteen blocks.

Most explanations of this Standard paraphrase it. This one gives you the paragraph, so you can check.

The Standard, block by blockpick a block
Ranges are the Standard’s own. ¶73A and ¶73B sit outside the 1–86 the front matter states, because the UK added them.

The requirement itself is one sentence

¶25 says an entity shall disclose about governance, strategy, risk management, and metrics and targets.

Everything before ¶25 tells you what to disclose about; everything after tells you where, when and how.

UK SRS S1 ¶25Core content: governance, strategy, risk management, metrics and targets The publication pageBoth Standards, issued 25 February 2026 GOV.UK guidance“Available for voluntary use, by any entity that chooses to do so”
Read next The requirements in full The UK SRS hub UK SRS S2
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So who has to do any of it?
Next — the three routes to a mandate
02 · The mandate

Who must apply it, and when.

Nobody, at present, by force of law. That is not a gap in the Standard; it was built that way.

The three routes to a requirementstatus of each
¶E5 names the three routes and subordinates the Standard to each. ¶73B repeats the subordination for the Standard as a whole.

Why the effective date was removed rather than set

The government deleted the effective-date provisions so that timing could be fixed later by legislation or by the FCA.

Any table showing UK SRS S1 as “effective from” a date is inventing that date.

The Standards contain the machinery to be mandated, and no mandate.

What is proposed, and by whom

The FCA has consulted on requiring listed companies to report against UK SRS S1 on a comply-or-explain basis.

CP26/5 ¶3.9 puts the non-climate limb at accounting periods beginning on or after 1 January 2029.

A proposal in a closed consultation is not a rule.

The consultation closed on 20 March 2026; the FCA aims to publish its Policy Statement in autumn 2026, and it is still unpublished.

UK SRS S1 ¶E5“Where an entity is required to apply this Standard under UK law or regulations” Companies Act 2006 s.414CBThe statutory route. s.414CB(6) is where UK SRS S2 was plugged in s.414CAWho the strategic-report duties already reach SI 2022/31The regulations that inserted s.414CB(2A) SI 2018/1155 — SECRIn force 1 April 2019 — the rule most readers already have FCA CP26/5 ¶3.9Proposed: non-climate S1 from periods beginning on or after 1 Jan 2029 CP26/5 ¶1.11“We aim to finalise our rules and publish our policy statement in autumn 2026”
Read next UK SRS deadlines The timeline The FCA and UK SRS Voluntary reporting
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The shape of it is older than the Standard.
Next — where the four pillars came from
The lineage, in four steps2017 to 2026
Each step kept the four-pillar architecture and changed who set it. The pillars themselves have not moved since 2017.
IFRS S1The source standard, June 2023 — UK SRS S1 is its UK-endorsed version TCFD final recommendationsJune 2017 — where the four pillars start IFRS S2The source standard for the climate sibling
Read next UK SRS and TCFD The four pillars IFRS S1 and S2
03 · Lineage

Where the four pillars came from.

UK SRS S1 is the UK-endorsed version of IFRS S1, and IFRS S1 inherited its architecture from the TCFD.

Governance, strategy, risk management, and metrics and targets have carried through every step unchanged.

If you have reported under TCFD, the skeleton is already familiar. The materiality test is not.

What endorsement changed, and what it did not

Endorsement changed the effective dates, the reliefs and two references. It did not touch ¶25.

Compliance with UK SRS is not automatically compliance with the ISSB’s Standards, and the copyright notice says so.

A standard published, endorsed and available — and required of nobody. What it asks is a separate question from who must answer it.
Descend into the mechanics, paragraph by paragraph.
The materiality test as the Standard words it — the four pillars and their paragraph ranges — connected information — Appendix E relief by relief — and the one paragraph that decides what you may claim.
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Everything starts with one judgement.
Next — the materiality test, applied
04 · The test

The UK SRS S1 materiality test, in its own words.

UK SRS S1 applies single, financial materiality. Two paragraphs carry the whole test.

¶3 sets what the disclosures are about; ¶18 sets when a piece of information is material.

Is this matter in scope, and is it material?four questions
The first three questions are ¶3’s three effects. The fourth is ¶18’s decision-usefulness test. Both limbs must hold.

What ¶3 actually says

The Standard requires disclosure about risks and opportunities that could reasonably be expected to affect the entity’s cash flows, its access to finance or cost of capital, over the short, medium or long term.

That triple is the reach test, and it is the sentence most explainers replace with a phrase that does not appear in the Standard.

“Enterprise value” is not the test. The phrase appears nowhere in UK SRS S1.

What ¶18 adds

Information is material if omitting, misstating or obscuring it could reasonably be expected to influence the decisions primary users make on the basis of general purpose financial reports.

Primary users are existing and potential investors, lenders and other creditors, and no one else.

There is no threshold, and that is deliberate

¶B19 states that the Standard does not specify any thresholds for materiality, nor predetermine what would be material in a particular situation.

A vendor offering you a materiality percentage is offering you their judgement, not the Standard’s.

UK SRS S1 ¶3“cash flows, its access to finance or cost of capital” UK SRS S1 ¶¶17–19, B19Materiality, and the refusal to set a threshold The cluster fact recordWhere each paragraph on this page is held, cited to the provision
Read next Materiality in detail UK SRS compliance ESG reporting requirements
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Four pillars decide what you say about it.
Next — the pillars, by paragraph range
The four pillars, and their paragraphs¶26 to ¶53
Strategy carries fifteen paragraphs; risk management carries two. The imbalance is the Standard’s, and it tells you where the work is.
UK SRS S1 ¶¶26–53Governance, strategy, risk management, metrics and targets
Read next The four pillars Readiness calculator S2, the climate standard
05 · Structure

Governance, strategy, risk, metrics.

¶25 names the four. ¶¶26–53 set out what each requires.

Governance gets two paragraphs. Strategy gets fifteen.

The pillar most first attempts under-serve

Metrics and targets asks for progress, not only the target — and progress is what a first report lacks.

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And it has to line up with the accounts.
Next — connected information
06 · The join

Connected information: four paragraphs, four duties.

¶¶21–24 require the sustainability disclosures and the financial statements to be readable as one set of information.

This is where a report assembled by a separate team, on a separate timetable, usually fails.

Does your reporting join up?four checks
Each check is one limb of ¶¶21–24. A no on any of them is a disclosure defect, not a presentational preference.

The heading is “Connected information”

The word “connectivity” does not appear in UK SRS S1 at all, though a great deal of commentary uses it.

If you are searching the PDF for the requirement, search for the Standard’s heading rather than the commentary’s word.

Same reporting entity, same data, same assumptions, same currency — and an explanation where the two overlap.

Where this lands in UK law

The government has confirmed UK SRS S2 as a national reporting framework for section 414CB(6) of the Companies Act 2006.

S1 has no such confirmation, which is one more reason its status differs from its sibling’s.

UK SRS S1 ¶¶21–24Connected information — the Standard’s own heading Companies Act 2006 s.414CB(6)The national-reporting-framework route, into which UK SRS S2 was plugged s.414CThe strategic report the statement sits inside
Read next UK SRS requirements Compliance in practice UK SRS S2
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Then: where it goes, and when.
Next — location, timing, comparatives
General requirements, ¶54 to ¶73Bfive blocks
The statement of compliance block is the one that changed most in endorsement, and the only one carrying UK-added paragraphs.
UK SRS S1 ¶¶54–73BSources of guidance, location, timing, comparatives, compliance
Read next Reporting deadlines The timeline The hub
07 · Mechanics

Where the disclosures go, and when they are due.

¶¶60–63 govern location; ¶¶64–69 govern timing.

One IFRS S1 paragraph was deleted outright in endorsement.

The deletion worth knowing about

IFRS S1 ¶E4 let first-year disclosures follow the accounts. Annex A records it as removed.

A UK reporter publishes both together from year one, with no grace.

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Most UK changes landed in Appendix E.
Next — relief by relief
08 · The reliefs

The UK SRS S1 reliefs, one by one.

Appendix E runs E1 to E5, is titled “Application and transition”, and carries the same authority as the rest of the Standard.

It contains no effective date, and two of its reliefs carry no time limit at all.

Appendix E, paragraph by paragraphE1 to E5
Each appendix states that it “is an integral part of UK SRS S1 and has the same authority as the other parts”. A relief here is not a footnote.

The climate-only relief has no expiry

¶E3 permits an entity to disclose only about climate-related risks and opportunities, and applies the Standard only so far as it relates to climate.

The exposure draft proposed a two-year limit. The final Standard removed the reference to the first annual reporting period entirely.

Any source telling you the climate-first relief lasts two years is reading the exposure draft.

And it costs you the S1 compliance statement

¶73A is explicit: an entity using ¶E3 is not permitted to assert compliance with UK SRS S1, and shall disclose its use of the provision instead.

The same paragraph preserves the right to assert compliance with UK SRS S2, provided the use is disclosed alongside the statement.

Permitted, or prohibited. There is no third statement.
UK SRS S1 ¶¶E1–E5, 73A, 73BApplication and transition, and the two UK-added paragraphs Consultation response, Annex A“the reference to the first annual reporting period has been removed” FCA CP26/5 ¶¶8.6–8.8States the reliefs in exposure-draft form — superseded, and the paper says so at ¶2.19 UK SRS S2 ¶¶C3–C4The same asymmetry on the climate side: C3 timed, C4 not FRC guidanceVoluntary reporters “can use reliefs without time limits, indefinitely”
Read next Reporting voluntarily Deadlines S2 and its Appendix C
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So how far is it from IFRS S1?
Next — Annex A, all six rows
09 · The differences

How UK SRS S1 differs from IFRS S1.

Annex A of the government’s consultation response maps every difference, and it has six rows.

Annex A also states its own scoping rule: where requirements are not in the table, there are no differences between the two.

Annex A, row by rowsix rows
Rows are Annex A’s own, in its order, with the IFRS S1 paragraph on the left and the UK SRS S1 paragraph on the right.

The count you will see elsewhere describes a proposal

The June 2025 consultation proposed six amendments for a UK context. Two of those did not survive to publication.

The GICS proposal was withdrawn because the ISSB made the change itself in December 2025, and the two-year relief was replaced by removing the limit.

Two of the six were abandoned. Four new provisions appeared.

¶73A, ¶73B, ¶B59A and ¶E5 were added after the consultation closed.

Annex A is the authoritative mapping of the final differences, and it carries no count.

The change most often stated backwards

Effective dates were removed, not replaced with UK ones. The phrase “effective date” appears nowhere in the final Standard.

Nor is comply-or-explain a UK SRS amendment: it is the FCA’s proposed rule, and the Standard contains no such mechanism.

Consultation response, Annex A, pp. 29–34All six rows, and the scoping rule that makes the table exhaustive Government response, web version¶1.21 on removing the effective-date clauses SASB StandardsReferenced by ¶¶55(a) and 58(a) — “may”, not “shall” The June 2025 consultationWhere “6 minor amendments” is proposed, in the present tense The ISSBThe December 2025 amendments are the ISSB’s, not the UK’s
Read next UK SRS against IFRS IFRS S1 and S2 The hub
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And the comparison readers actually ask for.
Next — single materiality, not double
Two regimes, two questionswho is served
The contrast is real and the paragraph numbers are given. The phrase “enterprise value” belongs to neither test.
Directive (EU) 2022/2464 (CSRD)The EU regime UK SRS is most often compared against EFRAGThe ESRS technical adviser’s own hub Delegated Regulation (EU) 2023/2772The instrument carrying ESRS 1 and its double-materiality test
Read next The ESRS Materiality in detail ESG requirements
10 · The contrast

Single materiality, and what that excludes.

UK SRS S1 asks one question: could this affect the entity?

The EU regime asks that question and a second one: does the entity affect people and the environment?

A matter can be immaterial under UK SRS S1 and reportable under the ESRS on the same facts.

Why the distinction bites

A group reporting on both sides needs one assessment for investors and a wider one for impact, and cannot substitute either.

The right sentence names the paragraphs on both sides rather than reaching for a phrase that appears in neither.

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Who checks any of it?
Next — assurance over the disclosures
Assurance, as things standthree positions
No UK instrument requires assurance over UK SRS disclosures today. A standard to perform it under exists, which is a different thing.
ISSA (UK) 5000FRC, 12 November 2025 — the standard an engagement would be performed under FRC assurance standardsThe owner library, where it is recorded as published FRC, 12 November 2025“For voluntary use” — the FRC’s own words
Read next Certifications and marks Compliance The FCA position
11 · Assurance

Who checks a UK SRS S1 disclosure.

Nobody is obliged to, because the disclosure itself is not obliged.

A standard to assure against is not a duty to be assured.

What a voluntary reporter usually does

Most take no external assurance and say so plainly, which beats implying a check that did not happen.

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S1 is not only about climate.
Next — the matters beyond climate
12 · Beyond climate

The non-climate half of the Standard.

UK SRS S1 covers every sustainability-related risk and opportunity meeting its test, not only climate.

S2 then adds climate-specific requirements on top of the S1 frame.

Non-climate matters, and what governs themthree steps
No topic standard exists for nature. Until one does, non-climate matters are disclosed against S1’s general requirements alone.

Where the topic-level guidance is still forming

The ISSB agreed a proposed way forward on nature-related disclosures in May 2026.

Until topic standards follow, non-climate matters are disclosed against S1’s general requirements alone, using ¶¶54–59 to find guidance.

ISSB, May 2026Proposed way forward on nature-related disclosures
Read next Nature-related disclosures UK SRS S2
Where first attempts failfive patterns
Each row names the paragraph the attempt fell short of, so the fix has an address.
The S2 recordWhere the climate-side provisions are held and cited
Read next Readiness calculator The requirements Compliance
13 · In practice

Where first attempts go wrong.

The common failures are not effort failures. They are paragraph failures.

A report can be long, careful and still miss a limb the Standard states in one line.

The most expensive mistake is claiming compliance you are not permitted to claim.

The one to check first

If you used the climate-only route, read ¶73A before the compliance statement is drafted.

It is a short paragraph and it decides the wording of the most quoted sentence in the report.

That is the Standard. What remains is the one sentence it lets you print about yourself, and the conditions attached to it.
Rise to what you may actually claim.
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One paragraph decides the wording.
Next — the compliance statement, built
14 · The claim

What you may actually claim.

¶¶72–73 set the statement of compliance. ¶73A tells you when you may not make it.

Answer for the reliefs you have used, and the permitted wording is derived rather than guessed.

Which statement are you permitted to make?three answers
The wording follows ¶¶72, 73, 73A and 73B. Where a relief has been used, the disclosure of that use sits alongside the statement, not instead of it.

The trap, stated once more

Climate-only disclosure under ¶E3 removes the right to assert compliance with UK SRS S1.

It does not remove the right to assert compliance with UK SRS S2, provided the use of the provision is disclosed.

A great many published statements make the claim that ¶73A forbids.

And a claim is subordinate to UK law

¶73B subjects the application of the Standard to the Companies Act, to the FCA, and to any other UK body able to enact reporting requirements.

That paragraph is why the reliefs could safely be made untimed: someone retained the power to re-time them.

UK SRS S1 ¶¶72–73, 73A, 73BStatement of compliance, and the two UK-added paragraphs Companies Act 2006One of the three routes ¶73B subordinates the Standard to
Read next UK SRS compliance Voluntary reporting The requirements
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The whole Standard, on one screen.
Next — at a glance
Paragraph weight, by blockwhere the Standard spends itself
Bar width is the number of paragraphs in each block. Strategy and metrics between them carry more than a third of the Standard.
Read next The four pillars Against TCFD Against IFRS
15 · At a glance

The shape of the Standard.

Thirteen blocks, 86 numbered paragraphs, two UK additions and five appendices.

Reading it takes an afternoon, which is less time than most summaries of it will cost you.

It is 45 pages. Almost nobody writing about it has opened it.

If you read only three things

Read ¶3 for what the Standard is about, ¶25 for what it asks, and ¶73A for what you may say afterwards.

Read ¶3, ¶25 and ¶73A.
Then open the PDF.

16 · The record

Every claim on this page, and its paragraph.

Nothing here is asserted without the provision that carries it.

Where a position is proposed rather than made, the page says which document proposes it and whether it has been finalised.

A misread figure is named, not left standing.

Where a widely-repeated number is wrong, the page names the document being misread.

— · The omissions

What this page does not cover.

UK SRS S2 has its own page, and the climate-specific requirements are set out there rather than here.

Sector guidance, the ISSB’s industry-based material and the Modernising Corporate Reporting programme are named but not treated in depth.

No clients, no certifications, no accreditations, no awards.

Nothing here is advice on your own circumstances.

— · Questions

UK SRS S1: questions readers ask.

Is UK SRS S1 the same as IFRS S1?
UK SRS S1 is the UK-endorsed version of IFRS S1. The UK government consulted on six proposed amendments in June 2025; the final Standard differs from IFRS S1 as mapped in Annex A of the government's response, which carries no overall count. Confirmed differences include: UK SRS S1 removes fixed effective dates, permits climate-only disclosure under ¶E3 with no time limit, and softens SASB Standards from "shall" to "may".
What does "single materiality" mean?
UK SRS S1 applies single (financial) materiality: information is material if omitting, misstating or obscuring it could reasonably be expected to influence the decisions of primary users of general purpose financial reports (¶18), judged by reference to effects on the entity's cash flows, its access to finance or cost of capital (¶3). This is distinct from EU CSRD's "double materiality", which also covers the entity's impacts on people and the environment regardless of financial effect.
Who are the primary users under UK SRS S1?
Existing and potential investors, lenders, and other creditors. UK SRS is investor disclosure, not multi-stakeholder reporting. This distinguishes it from EU CSRD which serves employees, communities, NGOs, and supervisors as well as investors.
When does UK SRS S1 become mandatory?
Currently voluntary. The FCA's CP26/5 proposes UK SRS S1 on a comply-or-explain basis for listed companies from 1 January 2029 (UK SRS S2 climate disclosures are proposed as mandatory from 1 January 2027). For private companies, the government is expected to consult later in 2026 on whether to require UK SRS via Companies Act amendments.
How does UK SRS S1's connected information requirement work?
UK SRS S1 requires sustainability disclosures to be connected to the financial statements (¶¶21–24): the same reporting entity as the financial statements, the financial statements identified, consistent data and assumptions where they overlap, and a matching presentation currency. Where a material sustainability matter affects amounts, judgements or estimates recognised in the accounts, the connection must be explained.
Do I need to use SASB Standards?
No. UK SRS S1 softens IFRS S1 language from "shall refer to" to "may refer to" SASB Standards. They remain a useful industry-specific reference for materiality assessment but are not mandatory except for two specific climate metrics in UK SRS S2.
How many paragraphs does UK SRS S1 have?
Eighty-six numbered paragraphs, plus two the UK added — ¶73A and ¶73B — and five appendices, A to E. The front matter describes the body as running 1 to 86, which is why a reader who trusts the range alone misses 73A and 73B entirely. Each appendix carries the line "This appendix is an integral part of UK SRS S1 and has the same authority as the other parts of the Standard", so a relief in Appendix E is not a footnote.
Which paragraph sets the materiality test?
Two do. ¶3 sets what the disclosures are about: risks and opportunities that could reasonably be expected to affect the entity's cash flows, its access to finance or cost of capital, over the short, medium or long term. ¶18 sets when information is material: if omitting, misstating or obscuring it could reasonably be expected to influence the decisions primary users make. ¶B19 then states that the Standard specifies no thresholds and does not predetermine what would be material.
Does UK SRS S1 use enterprise value as its materiality basis?
No, and the phrase does not appear in the Standard. The operative words at ¶3 are "cash flows, its access to finance or cost of capital". A comparison table describing UK SRS as "enterprise-value materiality" against EU "double materiality" is asserting a test that neither regime applies; the EU's financial limb uses substantially the same words at ESRS 1.
What is the ¶E3 climate-only relief, and how long does it last?
¶E3 permits an entity to disclose exclusively about climate-related risks and opportunities, applying the Standard only so far as it relates to climate. It has no expiry. The June 2025 exposure draft proposed a two-year limit; Annex A of the government's response records that "the reference to the first annual reporting period has been removed" and that availability will instead be specified in legislation or regulation.
Why do some sources say the climate-first relief lasts two years?
Because they are reading FCA CP26/5, which was published on 30 January 2026 — twenty-six days before the final Standards. Its ¶¶8.6–8.8 describe the reliefs "as set out in the Government's exposure drafts", including a two-year period for non-climate matters and a one-year period for Scope 3. None of those periods survives into the final Standards. CP26/5 flags its own supersession at ¶2.19: "We are consulting now, based on the draft UK SRS."
Can a climate-only reporter say it complies with UK SRS S1?
No. ¶73A is explicit: an entity making use of ¶E3 "is not permitted to assert compliance with UK SRS S1 and shall disclose use of this provision instead". The same paragraph preserves the right to assert compliance with UK SRS S2, so long as the use of the provision is disclosed alongside the statement of compliance. The split between the two Standards here is the difference between a permitted and a prohibited claim.
What are ¶73A and ¶73B, and why are they not in IFRS S1?
They are the two paragraphs the UK added. ¶73A governs what an entity using the reliefs may claim; ¶73B subjects the application of UK SRS S1 to the Companies Act, to the FCA, and to any other UK regulatory or government body able to enact reporting requirements. ¶73B exists for a structural reason: because the reliefs were made untimed, someone had to retain the power to re-time them.
Is anyone legally required to apply UK SRS S1 today?
No entity of any size. GOV.UK guidance states the Standards are "available for voluntary use, by any entity that chooses to do so". The Standards settle it by construction: Appendix E runs E1 to E5 and contains no effective-date paragraph, and ¶E5 is drafted conditionally — "where an entity is required to apply this Standard under UK law or regulations". Any table showing UK SRS S1 as effective from a date is inventing that date.
What did UK endorsement actually change?
Annex A of the government's response maps it in six rows and states its own scoping rule: where a requirement is not in the table, there is no difference. SASB references moved from "shall" to "may" at ¶¶55(a) and 58(a); ¶73A and ¶73B were added; the effective date was removed at ¶E2 while the requirement to apply S1 and S2 together was kept; IFRS S1 ¶E4 was removed outright; the climate-first relief lost its time limit; and the comparatives paragraph was amended.
Is "six UK-specific amendments" correct?
It describes the June 2025 consultation, which said the government "proposes 6 minor amendments". Two did not survive: the GICS proposal was withdrawn because the ISSB made that change itself in December 2025, and the two-year relief was replaced by removing the limit altogether. Four further provisions were added after the consultation. Annex A is the authoritative mapping of the final differences and carries no count at all.
Where do the UK SRS S1 disclosures have to be published?
¶¶60–63 govern location and ¶¶64–69 govern timing: the disclosures form part of general purpose financial reports and are reported for the same period as the financial statements. IFRS S1 ¶E4, which allowed first-year disclosures to be published after the financial statements, was removed in endorsement, so a UK reporter publishes both together from the first year.
Does UK SRS S1 have to be assured?
No UK instrument requires assurance over UK SRS disclosures, because the disclosures themselves are not required. The FRC issued ISSA (UK) 5000 on 12 November 2025 as the standard a voluntary engagement would be performed under. A standard to assure against is not a duty to be assured, and a first-year voluntary reporter that takes no assurance is better saying so than implying a check that did not happen.
How does UK SRS S1 relate to the Companies Act?
The government confirmed UK SRS S2 as a national reporting framework for the purposes of section 414CB(6) of the Companies Act 2006, so a company reporting under S2 need not duplicate its section 414CB(2A) climate disclosures. No equivalent confirmation exists for S1, which is one more reason the two Standards' statuses differ. ¶73B names the Companies Act as one of three routes that could make UK SRS S1 mandatory.
Does UK SRS S1 cover nature and biodiversity?
It covers any sustainability-related risk or opportunity that meets its test, so nature-related matters are in scope where they could affect cash flows, access to finance or cost of capital. There is no topic standard for them: the ISSB agreed a proposed way forward on nature-related disclosures in May 2026, and until something follows, non-climate matters are disclosed against S1's general requirements, using ¶¶54–59 to locate guidance.
— · The record

Every claim, and where it came from.

Every claim on this page is cited inline to the paragraph of the Standard that carries it, or to the instrument that does.

Each entry says what kind of document it is — the Standard itself, a government response, a regulator’s consultation, a standard-setter’s text, or a labelled secondary source.

Where a document is superseded or proposed rather than made, it says so.

  • UK SRS S1 — General Requirements for Disclosure of Sustainability-related Financial InformationThe Standard itself, issued by the Secretary of State for Business and Trade, 25 February 2026. 45 pages. ¶¶3, 17–19, 21–25, 26–53, 54–73B, B19, E1–E5. Its copyright notice records that it was not prepared or endorsed by the ISSB.
  • GOV.UK — UK SRS S1 and UK SRS S2, publication pageGovernment publication page. The authoritative landing page for both Standards; the corrected reference for their publication, in place of the earlier exposure-draft consultation URL.
  • GOV.UK — UK Sustainability Reporting Standards guidanceGovernment guidance, published 19 September 2024, last updated 25 February 2026. Source for voluntariness: “available for voluntary use, by any entity that chooses to do so”. The word “voluntary” appears in neither Standard, so it is cited here and never to them.
  • Companies Act 2006 section 414CBUK primary legislation. s.414CB(2A) carries the eight climate disclosures; s.414CB(6) is the national-reporting-framework route under which the government confirmed UK SRS S2. One of the three routes ¶E5 and ¶73B subordinate the Standard to.
  • FCA CP26/5 — consultation pageRegulator’s consultation, published 30 January 2026, closed 20 March 2026. Proposals only: the Policy Statement was still unpublished as this page was written.
  • FCA CP26/5 — the paperThe consultation paper itself. ¶3.9 carries the proposed 1 January 2029 date for UK SRS S1 non-climate disclosures; ¶1.11 the autumn 2026 Policy Statement; ¶¶8.6–8.8 state the transitional reliefs in their EXPOSURE-DRAFT form, which the final Standards superseded twenty-six days after publication. ¶2.19 flags that supersession in advance.
  • IFRS S1 — General Requirements (the source standard)Standard-setter’s own text, June 2023. UK SRS S1 is its UK-endorsed version; compliance with one is not automatically compliance with the other.
  • DBT — UK SRS consultation response, Annex AGovernment response, Annex A pp. 29–34: the authoritative mapping of every difference between IFRS S1 and UK SRS S1, six rows, carrying no count. Its own scoping rule — “where requirements in the standards are not included in the table, there are no differences between the two” — is what makes the table exhaustive. Note the PDF cover page misdates itself to 2025.
  • Government response to the UK SRS consultation — web versionGovernment response, HTML. ¶1.21 on removing the effective-date clauses and on UK SRS being available to voluntary reporters immediately; Chapter 3 on UK SRS S2 under s.414CB(6).
  • SASB StandardsStandard-setter’s material. Referenced by UK SRS S1 ¶¶55(a) and 58(a), where endorsement changed “shall refer to” into “may refer to and consider”.
  • Directive (EU) 2022/2464 — the CSRDEU directive. Included for the materiality contrast only: the EU regime applies double materiality, UK SRS S1 does not. Its own scope was materially reduced by Omnibus I in February 2026, which this page does not treat.
  • ISSA (UK) 5000 — Sustainability Assurance StandardUK regulator’s standard, FRC, 12 November 2025. The standard a voluntary assurance engagement over UK SRS disclosures would be performed under. It creates no duty to obtain assurance.
  • ISSB — proposed way forward on nature-related disclosuresStandard-setter’s announcement, May 2026. Proposed direction, not a published standard; non-climate matters are still disclosed against UK SRS S1’s general requirements alone.
  • Companies Act 2006UK primary legislation, full contents. One of the three routes ¶73B subordinates the application of UK SRS S1 to.
  • uksrs.org.uk — the UK SRS S1 fact recordThe cluster’s reference record. Each paragraph asserted on this page is held there against the provision, with its validation date.
  • uksrs.org.uk — the UK SRS S2 fact recordThe cluster’s reference record for the climate standard, including Appendix C and the ¶C3/¶C4 asymmetry this page refers to but does not treat.
  • UK SRS S2 — Climate-related DisclosuresThe sibling Standard, issued the same day. Cited here only for the ¶C3/¶C4 asymmetry that mirrors S1’s Appendix E, and for ¶73A’s reach into it. ¶C3 keeps its first-period limit; ¶C4 does not. Note the two PDFs’ asset URLs differ only in the media hash — check the filename slug, never the hash.
  • FRC — Sustainability Reporting Developments: FAQsUK regulator’s guidance. Labelled corroboration for what removing the time limits means in practice: voluntary reporters “can use reliefs without time limits, indefinitely”. The Standards themselves remain the source; this restates them.
  • Companies Act 2006 section 414CAUK primary legislation. The scope provision for the strategic-report duties — s.414CA(2A) and s.414CA(4) via (1B). Included because it, not UK SRS, is the reporting duty most readers of this page already have.
  • SI 2022/31UK statutory instrument. Regulations 3 and 4 inserted the climate-related limbs at s.414CB(2A) and the reasoned-explanation relief at s.414CB(4A)–(4B). The instrument behind the duty UK SRS S2 was later confirmed to discharge, by the national reporting framework route at s.414CB(6).
  • IFRS S2 — Climate-related DisclosuresStandard-setter’s own text. The source standard for UK SRS S2, and the reference against which the December 2025 ISSB amendments — which are the ISSB’s, not the UK’s — must be read.
  • TCFD — Final RecommendationsTask Force report, June 2017. The origin of the four-pillar architecture UK SRS S1 ¶25 still uses, carried through IFRS S1 unchanged. The Task Force was disbanded in 2023 and its monitoring passed to the ISSB.
  • DBT — UK SRS exposure drafts consultationGovernment consultation, June 2025. The document that says the government “proposes 6 minor amendments” — present tense, a count of proposals. It is the origin of the “six UK-specific amendments” figure and is not a description of the final Standards.
  • EFRAG — sustainability reporting standardsThe ESRS technical adviser’s own hub. Cited only for the double-materiality contrast; the EU regime is treated on this site’s /european-sustainability-reporting-standards, not here.
  • Commission Delegated Regulation (EU) 2023/2772 — the ESRSEU delegated act, 31 July 2023. The instrument that carries ESRS 1 and its double-materiality test. Cited here only for the contrast; the EU regime is treated on /european-sustainability-reporting-standards.
  • IFRS Foundation — the ISSBStandard-setter’s own page. Included because the amended and added paragraphs of December 2025 are the ISSB’s own work and are routinely misattributed to the UK — a mistake the UK’s withdrawn GICS amendment makes easy.
  • Companies Act 2006 section 414CUK primary legislation. The strategic report itself, into which the s.414CB statement is folded. It is the document a UK sustainability disclosure most often has to sit beside.
  • SI 2018/1155 — SECRUK statutory instrument, in force 1 April 2019. Included because it, not UK SRS, is the sustainability reporting rule most readers of this page already have.
  • FRC — Assurance StandardsUK regulator’s standards library. The owner page for ISSA (UK) 5000, which it records as a Standard published 12 November 2025.
  • FRC — ISSA (UK) 5000 issuedUK regulator’s announcement, 12 November 2025. States in the FRC’s own words that the standard is “for voluntary use in sustainability assurance engagements” and is profession-agnostic, covering both limited and reasonable assurance.

Carried over, so no citation is lost

The fact record from which every entry is drawn is the cluster’s reference at uksrs.org.uk.

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