UK SRS · the definition · status as at 1 October 2026
What is UK SRS? The UK’s reporting standards, explained
UK SRS — the UK Sustainability Reporting Standards — are two standards, S1 and S2, that the Department for Business and Trade published on 25 February 2026.
They are the ISSB’s IFRS S1 and S2 endorsed for the UK, with a short list of differences the government set out in a table rather than a count.
Anyone may use them now; from 2027 listed companies must report against them or explain, under the FCA’s final rules.
In one paragraph
UK SRS, in one paragraph
UK SRS are the UK’s standards for telling investors about sustainability-related risks and opportunities.
UK SRS S1 sets the general requirements; UK SRS S2 applies them to climate.
They take the global baseline set by the International Sustainability Standards Board — IFRS S1 and IFRS S2 — and endorse it for the UK with a small number of changes, all listed in Annex A of the government’s response.
The Standards contain no effective date and apply to nobody by their own force.
They are, in the words of GOV.UK guidance, “available for voluntary use, by any entity that chooses to do so”.
What turns them into a duty is a separate rule: the FCA’s listing rules, made on 24 September 2026, which require listed companies in five categories to report against UK SRS or explain, for accounting periods beginning on or after 1 January 2027.
In other words, UK SRS is the standard, and comply or explain is the rule.
This site is the editorial standards reference: each page reads a Standard or rule at the provision and sets it against the other standards around it.
For the section front with every UK SRS page, see the UK SRS hub; for the questions people search, the UK SRS FAQ.
Who made it
Who published UK SRS, and how it was made
The Department for Business and Trade published UK SRS S1 and S2 on 25 February 2026.
The Standards say they are issued by the Secretary of State for Business and Trade, and that they were not prepared or endorsed by the ISSB.
The FRC did not publish UK SRS, a misattribution that circulates widely.
Its part was to provide the secretariat for the UK Sustainability Disclosure Technical Advisory Committee, which assessed IFRS S1 and S2 and recommended endorsement, and separately to issue the assurance standard ISSA (UK) 5000.
The TAC’s recommendations were agreed at a public meeting on 5 December 2024 and published on 18 December 2024 (FRC).
A Policy and Implementation Committee of departments and regulators — among them the Bank of England, DESNZ, the FCA, the FRC and HM Treasury — advised on policy, meeting in private.
The government consulted on exposure drafts from 25 June to 17 September 2025 and received 209 responses: 199 from organisations and 10 from individuals (government response ¶1.6).
Of those who answered the question, 68% (125 of 184) agreed with the four amendments the TAC had recommended (¶1.17).
On 5 January 2026 the department wrote to the FCA to say that the time limits on the reliefs would be removed from the Standards and left to regulations or FCA rules (DBT letter).
The department has since been renamed the Department for Business, Innovation, Science and Trade; the Standards remain, correctly, a February 2026 publication of the Department for Business and Trade.
- May 2024TAC commissioned
By the then Minister for Enterprise, Markets and Small Business.
- 5 Dec 2024TAC agrees its recommendations
At a public meeting.
- 18 Dec 2024Recommendations published
By the FRC as the TAC’s secretariat.
- 25 Jun – 17 Sep 2025Exposure-draft consultation
209 responses.
- 5 Jan 2026DBT writes to the FCA
Relief periods to be removed from the Standards.
- 25 Feb 2026UK SRS S1 and S2 published
With the government response and Annex A.
The two Standards
UK SRS S1 and UK SRS S2: what each one does
UK SRS S1, General Requirements for Disclosure of Sustainability-related Financial Information, is the frame.
It sets the materiality test (¶3 and ¶18), the four pillars (¶25), the rule that disclosures connect to the financial statements (¶¶21–24), where and when they are published (¶¶60–69), and what a reporter may say about its own compliance (¶¶72–73B).
It covers every sustainability-related risk and opportunity that meets its test — water, nature, workforce, supply chain — not only climate.
UK SRS S2, Climate-related Disclosures, applies that frame to climate.
It asks for climate risks classed as physical or transition, scenario analysis of resilience, absolute Scope 1, 2 and 3 emissions, seven cross-industry metric categories, and the detail of every climate target.
The two are applied together (S1 ¶E2; S2 ¶C2); a company may report on climate only under S1 ¶E3, but then may not claim compliance with S1 (¶73A).
There is no UK SRS S3.
The ISSB has chosen to develop its next requirements, on nature, within its existing Standards, and anything it issues would reach the UK only through endorsement.
Both Standards use the four pillars that began with the TCFD — see the four pillars — and the single, financial materiality explained on UK SRS S1 materiality.
Pick a subject in the panel to see which Standard and paragraph answers it, and whether the UK text differs from IFRS there.
Which standard answers this?
Absolute gross emissions by scope, measured under the GHG Protocol Corporate Standard, with location-based Scope 2 and the Scope 3 categories included.
Against IFRS: Same as IFRS S2, except that the Scope 3 relief (¶C4) has no time limit in the UK text.
From UK SRS S1 and S2 (DBT, 25 February 2026) and Annex A of the government response.
Nothing is stored.
Against IFRS
How UK SRS differs from IFRS S1 and S2
UK SRS are not word for word IFRS S1 and S2, and complying with one is not automatically complying with the other.
The government set out every difference in Annex A of its response, and wrote the rule that makes the table complete: “Where requirements in the standards are not included in the table, there are no differences between the two.”
Annex A gives no count, and this page gives none either.
The number that circulates, six, comes from the June 2025 consultation, which said the government “proposes 6 minor amendments”.
The set changed before publication.
A proposal to remove a reference to the GICS industry classification was withdrawn because the ISSB made that change itself in December 2025.
A proposal to extend the climate-first relief to two years was replaced by removing the time limit altogether.
And ¶73A, ¶73B, ¶B59A and ¶E5 were added after the consultation closed.
Read by direction, the final differences are almost all permissive: the SASB and industry guidance move from “shall” to “may”, effective dates are removed, and two reliefs lose their time limits.
Two run the other way: IFRS S1’s permission to publish first-year disclosures after the accounts is removed, and ¶B59A adds a duty to explain misaligned financed-emissions periods.
Two are structural: ¶73A settles what a relief user may claim, and ¶73B and its S2 twin ¶C6 put the Standards under UK law — the hook the FCA used to time the reliefs for listed companies.
Nor is the materiality basis a UK change: IFRS S1 and S2 already use single, financial materiality.
The detailed comparison is on UK SRS against IFRS S1 and S2, and the global pair on IFRS S1 and S2, IFRS S1 and IFRS S2.
Annex A, row by row · UK SRS against IFRS
14 of 14 rows shown
- Relaxes IFRSIFRS S1 ¶55(a), ¶58(a) → UK SRS S1 ¶55(a), ¶58(a)The SASB Standards move from “shall refer to and consider” to “may refer to and consider”.In practice: An entity looking for topics and metrics beyond climate is not obliged to consult SASB.
- Structuralnone → UK SRS S1 ¶73AAn entity using the climate-only relief in ¶E3 may not assert compliance with UK SRS S1 and discloses its use of the relief instead; the UK SRS S2 statement survives, with the reliefs disclosed beside it.In practice: Decides the wording of the compliance statement for every climate-first reporter.Origin: Added after the June 2025 consultation, answering the DBT letter of 5 January 2026.
- Structuralnone → UK SRS S1 ¶73BApplication of UK SRS S1 is subject to the Companies Act 2006, the FCA’s rules and any other UK body able to set reporting requirements.In practice: This is how the FCA could put a two-year limit on a relief the Standard leaves untimed.Origin: Added after the June 2025 consultation.
- StructuralIFRS S1 ¶E1–E2 → UK SRS S1 ¶E2The effective date is removed; the rule that UK SRS S1 and S2 are applied at the same time is kept.In practice: Anyone may use the Standards now; nobody is bound by a date inside them.
- StructuralIFRS S1 ¶E3 → UK SRS S1 ¶E1No comparatives in the first annual reporting period, without the date-of-initial-application wording.In practice: Year-one reports stand alone.
- Goes further than IFRSIFRS S1 ¶E4 → not applicableThe IFRS relief allowing first-year sustainability disclosures to follow the financial statements is removed.In practice: A UK reporter publishes both together from its first year.
- Relaxes IFRSIFRS S1 ¶E5 → UK SRS S1 ¶E3, ¶E5, ¶73AThe climate-first relief is kept but the reference to the first annual reporting period is removed; its availability is left to legislation or regulation (¶E5).In practice: Untimed for a voluntary reporter. The FCA’s rules give listed companies two years.Origin: The TAC recommended extending it to two years (December 2024) and the June 2025 drafts proposed that; the final Standard removed the limit instead.
- Relaxes IFRSIFRS S1 ¶E6 → UK SRS S1 ¶E4Comparatives on non-climate matters are needed only from the second annual reporting period after the entity stops using ¶E3.In practice: The source of the mistaken belief that the climate-first relief “lasts two years”.
- Relaxes IFRSIFRS S2 ¶12, ¶23, ¶32 → UK SRS S2 ¶12, ¶23, ¶32The Industry-based Guidance on Implementing IFRS S2 moves from “shall” to “may”. ¶37 and ¶B65(d) keep “shall”.In practice: Industry metrics are still required at ¶32; consulting the ISSB’s guidance to find them is optional.
- Goes further than IFRSnone → UK SRS S2 ¶B59AWhere financed emissions cannot reliably be estimated for the same period as the financial statements: say why, give the approach, inputs and assumptions used, and the plan and timeline to align.In practice: The one place UK SRS asks for more than IFRS S2.Origin: Added after the June 2025 consultation; the DBT letter of 5 January 2026 left financed emissions open.
- StructuralIFRS S2 ¶C1–C2 (and ¶C1A, ¶C1B, ¶C6) → UK SRS S2 ¶C2The effective date is removed. The ISSB’s December 2025 amendments are included in the text, so their transition paragraphs are not needed.In practice: The amended paragraphs (for example ¶29A–29C) are the ISSB’s work, not UK differences.
- StructuralIFRS S2 ¶C3 → UK SRS S2 ¶C1No comparatives in the first annual reporting period.In practice: Year-one climate reports stand alone.
- Relaxes IFRSIFRS S2 ¶C4 → UK SRS S2 ¶C3, ¶C4, ¶C6The GHG-method relief (¶C3) keeps its first-period limit. The Scope 3 relief (¶C4) loses it. ¶C6 lets UK law or regulation set both.In practice: Scope 3 relief is untimed for a voluntary reporter and one year for a listed company under the FCA’s rules.
- StructuralIFRS S2 ¶C5 → UK SRS S2 ¶C5Same substance, plus the ¶73A duty to disclose use of the reliefs alongside the statement of compliance.In practice: Reliefs are declared, never silent.
From Annex A of the government response to the UK SRS consultation (25 February 2026).
Annex A: “Where requirements in the standards are not included in the table, there are no differences between the two.” It gives no count.
Nothing is stored.
Who reports
Who must report against UK SRS
The FCA published its final rules in PS26/19 on 30 September 2026, after consulting in CP26/5.
Listed companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027, with first reporting in 2028.
The rules differ from the consultation in two ways.
CP26/5 proposed that UK SRS S2 be mandatory; the final rules put S2 on comply or explain like the rest of UK SRS.
CP26/5 proposed that secondary-listed and depositary-receipt issuers make only a signposting statement; the final rules bring them into the same requirement.
A listed company may use two reliefs and simply say so: one year’s non-disclosure of Scope 3 and two years of climate-only reporting.
It also states where the disclosures are, whether they were assured, and — for UKLR 6, 16 and 22 — whether it has published a climate transition plan.
The policy statement gives no count of companies; CP26/5 had estimated that around 600 listed companies would be affected, and that figure is the consultation’s estimate, not the rule’s.
Investors had pushed the other way: the PRI, responding to the final Standards, objected to Scope 3 and non-climate reporting being left to comply or explain and asked instead for “an additional year to phase in” those disclosures (PRI, February 2026).
The FCA’s policy statement records that buy-side respondents generally saw mandatory disclosure as a longer-term objective, and that the FCA chose comply or explain on grounds of proportionality.
Outside the listing rules, no UK entity is required to use UK SRS.
The government’s Modernising corporate reporting consultation, open until 30 November 2026, says it “will consider” how UK SRS should be reflected in the Companies Act, and proposes no threshold, date or mechanism for private companies.
The detail is on UK SRS thresholds, the UK SRS deadline and the timeline, with the S1 and S2 timeline for the two Standards side by side.
| UKLR category | Position from 1 Jan 2027 |
|---|---|
| 6 — commercial companies (equity shares) | Comply or explain |
| 14 — international, secondary listing | Comply or explain; home reporting may be relied on |
| 15 — depositary receipts | Comply or explain |
| 16 — non-equity and non-voting shares | Comply or explain |
| 22 — transition category | Comply or explain |
| 11, 12, 13, 17, 18, 19 — funds, shells, debt and others | Not covered |
Alongside UK SRS
How UK SRS fits with SECR, ESOS and the Companies Act
UK SRS arrives beside UK duties that already bind, and does not replace them.
Most readers of this page already have one of these, and it is usually the one to check first.
| Regime | What it is | Relationship to UK SRS |
|---|---|---|
| SECR | Annual energy and emissions reporting in the directors’ report, under SI 2018/1155, for quoted companies and for large unquoted companies and LLPs. | Separate and continuing. SECR data feeds the Scope 1 and 2 figures UK SRS S2 ¶29(a) asks for. |
| ESOS | A four-yearly energy assessment for large undertakings under SI 2014/1643, as amended by SI 2023/1182; Phase 4 qualification date 31 December 2026, notification by 5 December 2027. | Separate. An audit scheme, not a disclosure standard. |
| Climate-related financial disclosures | Companies Act s.414CB, inserted by SI 2022/31, for large companies and LLPs in scope. | UK SRS S2 is confirmed as a national reporting framework under s.414CB(6), so reporting under it avoids duplication. |
| TCFD-aligned listing rule | UKLR 6.6.6R(8) as it stands, for listed companies. | Replaced by the UK SRS rule for periods beginning on or after 1 January 2027. |
| Directors’ liability | Companies Act s.463. | Covers UK SRS disclosures placed in the strategic report. |
Is UK SRS replacing SECR?
No.
SECR continues as a legal duty; the government’s Modernising corporate reporting consultation proposes moving where SECR disclosures sit in the annual report, and says a separate consultation on SECR and ESOS is intended later in 2026.
The EU runs a different regime: the Corporate Sustainability Reporting Directive and its European Sustainability Reporting Standards use double materiality, which UK SRS does not.
A group reporting in both needs two materiality assessments; see UK SRS against the CSRD and double materiality.
The full ledger of UK duties is on UK ESG reporting requirements, and the law behind UK SRS on UK SRS legislation and UK SRS regulations.
For the FCA’s product-level regime, which is a different thing, see UK Sustainability Disclosure Requirements.
The world
UK SRS among the ISSB jurisdictions
The UK chose to endorse the ISSB’s Standards rather than write its own, which keeps UK reports comparable with those prepared under IFRS S1 and S2 elsewhere.
The IFRS Foundation keeps its own register of jurisdictions that have adopted or otherwise use its Standards.
It sorts them into “profiles”, for approaches that are finalised and no longer under consultation, and “snapshots”, for those still in progress.
In the register as stamped on 16 July 2026, the UK sat among the snapshots.
The FCA’s final rules came after that stamp, so the register is a moving target: date any count or tier you take from it.
The Foundation’s own words matter here: “adoption or other use” covers jurisdictions that apply IFRS S1 and S2 directly and those that write local standards designed to produce functionally aligned outcomes.
The ISSB’s Standards themselves are on the IFRS Sustainability Standards Navigator, with the Foundation’s supporting materials beside them; this site reads them on the ISSB and IFRS S1 and S2.
Checking it
Assurance, and the standard behind it
No UK rule requires UK SRS disclosures to be assured.
A listed company states whether it obtained third-party assurance and, if it did, the provider, what was assured, the level and the standards used; if it obtained none it says so and need give no reason.
The FRC issued ISSA (UK) 5000 on 12 November 2025 for voluntary use; it is effective for periods beginning on or after 15 December 2026, with earlier application permitted, and is listed in the FRC’s assurance standards.
The government’s September 2026 consultation says it has no plans at this stage to require assurance over UK SRS reporting.
See UK SRS assurance.
Next steps
What to do with UK SRS now
A listed company in one of the five categories has a first reporting period beginning on or after 1 January 2027 and a report due in 2028.
The FCA’s Primary Market Bulletin 66 encourages it to start with the requirements, identify its material risks and opportunities, review governance, and build the data and controls.
The FCA is consulting until 28 October 2026 on draft guidance on what an explanation should contain.
Everyone else has a choice.
A company in the climate-related financial disclosure duty can use UK SRS S2 to meet it; a company with investors who ask for ISSB-aligned reporting can adopt UK SRS voluntarily, using the reliefs without time limits.
The compliance page builds a listed company’s statements, the gap analysis maps an existing report, UK SRS for boards covers the directors’ role, and UK SRS for financial services covers banks, insurers and asset managers.
Other pages that readers of this one use: UK SRS requirements, Scope 3 under UK SRS, transition plans, voluntary reporting, UK SRS against TCFD, the glossary, the software guide and the overview of sustainability reporting.
For implementation detail beyond this reference, the family’s hub is uksrs.org.uk.
UK SRS S1 ¶3 — what the Standards are about.
UK SRS S1 ¶25 — what they ask.
UK SRS S1 ¶73A — what you may say afterwards.
Frequently asked
UK SRS: questions readers ask
What is UK SRS?
UK SRS — the UK Sustainability Reporting Standards — are two standards for disclosing sustainability-related financial information: UK SRS S1, the general requirements, and UK SRS S2, climate-related disclosures.
They are the UK-endorsed versions of the ISSB’s IFRS S1 and IFRS S2, published by the Department for Business and Trade on 25 February 2026 and available for voluntary use by any entity.
Who published UK SRS?
The Department for Business and Trade, on 25 February 2026.
The Standards’ copyright notice says they are issued by the Secretary of State for Business and Trade and were not prepared or endorsed by the International Sustainability Standards Board.
The FRC supplied the secretariat to the Technical Advisory Committee that recommended endorsement, and issued the separate assurance standard ISSA (UK) 5000, but did not publish UK SRS.
The FCA writes the listing rules that require listed companies to use them.
Is UK SRS mandatory?
The Standards are voluntary for any entity.
The FCA’s final rules, published in PS26/19 on 30 September 2026, require listed companies in UKLR 6, 14, 15, 16 and 22 to report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027, with first reports in 2028.
Nothing in UK SRS is mandatory in the strict sense even for them: a company that does not disclose explains why.
Who will UK SRS apply to?
Under the FCA’s rules: commercial companies with equity shares listed in UKLR 6, international companies with a secondary listing (UKLR 14), depositary receipt issuers (UKLR 15), issuers of non-equity and non-voting shares (UKLR 16) and the transition category (UKLR 22).
Funds, shell companies and debt issuers are excluded.
No private company, LLP or AIM company is required to use UK SRS, and no government document proposes a threshold for them.
What is the difference between UK SRS S1 and UK SRS S2?
UK SRS S1 sets the general requirements for any sustainability-related risk or opportunity: the materiality test, the four pillars, connected information, where and when to publish, and the statement of compliance.
UK SRS S2 applies that frame to climate and adds climate-specific requirements: physical and transition risks, scenario analysis, greenhouse gas emissions including Scope 3, seven cross-industry metric categories and target rules.
The two are applied together.
How many UK amendments are there to IFRS S1 and S2?
No authoritative count exists.
The June 2025 consultation said the government “proposes 6 minor amendments”, a count of proposals.
The final set changed: one proposal was withdrawn because the ISSB made the change itself, one was replaced, and four provisions were added.
Annex A of the government’s response lists every final difference and carries no count; where a requirement is not in its table, there is no difference.
Does UK SRS use double materiality like the CSRD?
No. UK SRS uses single, financial materiality: risks and opportunities that could reasonably be expected to affect the entity’s cash flows, access to finance or cost of capital (UK SRS S1 ¶3), with information material if it could influence investors’ and lenders’ decisions (¶18).
The EU’s ESRS add an impact test (ESRS 1 ¶2). This is the ISSB’s approach, not a UK amendment.
Is UK SRS replacing SECR?
No. SECR is a separate legal duty under the Companies Act regulations of 2018, and it continues.
The government’s Modernising corporate reporting consultation proposes moving where SECR disclosures sit in the annual report, and says a separate consultation on SECR and ESOS is intended later in 2026.
For listed companies, what UK SRS replaces is the TCFD-aligned listing rule.
Is assurance required for UK SRS disclosures?
No. Listed companies state whether they obtained third-party assurance and, if so, the provider, scope, level and standards used.
ISSA (UK) 5000, issued by the FRC on 12 November 2025 for voluntary use, is effective for periods beginning on or after 15 December 2026, with earlier application permitted.
The government has said it has no plans at this stage to require assurance.
Where can I find the UK SRS standards?
On GOV.UK, on the publication page “UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2”, which links both Standards as PDFs of 45 pages each.
The government response, including Annex A, is on the exposure-draft consultation page.
The FCA’s rules are in PS26/19 on the FCA’s website.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- Department for Business and TradeUK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2 — publication page
Published 25 February 2026; the canonical home of both Standards.
- Department for Business and TradeUK SRS S1 — General Requirements for Disclosure of Sustainability-related Financial Information (25 February 2026)
The Standard itself: ¶¶3, 17–25, 26–53, 60–73B, Appendix B and Appendix E.
- Department for Business and TradeUK SRS S2 — Climate-related Disclosures (25 February 2026)
The climate Standard: ¶¶5–37, ¶B1–B18, ¶B38–B59A and Appendix C.
- Department for Business and TradeUK Sustainability Reporting Standards — GOV.UK guidance (last updated 25 February 2026)
“Available for voluntary use, by any entity that chooses to do so”; the TAC and PIC structure.
- Department for Business and TradeGovernment response to the consultation on UK SRS — web version (¶¶1.6, 1.17, 1.21; Chapter 3)
209 responses; 68% support for the TAC amendments; s.414CB(6) and s.463 confirmations.
- Department for Business and TradeConsultation response PDF, Annex A — the UK SRS and IFRS difference tables
Every difference between UK SRS and IFRS S1 and S2. Carries no count.
- Department for Business and TradeExposure drafts: UK Sustainability Reporting Standards — consultation (25 June – 17 September 2025)
Where the government “proposes 6 minor amendments” — a count of proposals.
- Department for Business and TradeLetter to the FCA on finalising UK SRS (5 January 2026)
Why the relief periods were removed from the Standards.
- Financial Reporting CouncilUK Sustainability TAC issues final recommendations (18 December 2024)
Recommendations agreed 5 December 2024, published 18 December 2024.
- Financial Conduct AuthorityPS26/19: Aligning listed issuers’ sustainability disclosures with international standards (30 September 2026)
The final rules: comply or explain across UK SRS for UKLR 6, 14, 15, 16 and 22.
- Financial Conduct AuthorityPS26/19 PDF — ¶¶1.2, 1.7, 1.10, 3.6–3.24, 4.35 and Appendix 1 (UKLR 6.6.6R(7A), (7B), (8); UKLR TP 16)
Scope, timing, reliefs, the relief statement and the made rule text.
- Financial Conduct AuthorityCP26/5 — the consultation the final rules replace (30 January 2026)
The consultation the final rules replace; cited only for what it proposed.
- Financial Conduct AuthorityCP26/5 consultation page
- Financial Reporting CouncilSustainability reporting developments — FAQs
Voluntary reporters “can use reliefs without time limits, indefinitely”.
- Financial Reporting CouncilISSA (UK) 5000 — General Requirements for Sustainability Assurance Engagements, ¶15
Effective for periods beginning on or after 15 December 2026; earlier application permitted; for voluntary use.
- Financial Reporting CouncilFRC assurance standards library
Records ISSA (UK) 5000 as published 12 November 2025.
- legislation.gov.ukCompanies Act 2006, s.414CB — (A1) the duty, (2A) the eight disclosures, (6) national reporting frameworks
The route by which UK SRS S2 discharges the climate-related financial disclosures.
- legislation.gov.ukCompanies Act 2006, s.463 — liability for false or misleading statements in reports
Covers UK SRS disclosures placed in the strategic report.
- Department for Business, Innovation, Science and TradeModernising corporate reporting — consultation (7 September – 30 November 2026), ¶¶147–161
The government “will consider” how UK SRS is reflected in the Companies Act; no private-company proposal.
- IFRS FoundationIFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
The source standard UK SRS S1 endorses.
- IFRS FoundationIFRS S2 Climate-related Disclosures
The source standard UK SRS S2 endorses.
- IFRS FoundationIFRS Sustainability Standards Navigator
- IFRS FoundationUse of IFRS Sustainability Disclosure Standards by jurisdiction
The UK is listed as a “snapshot” — an approach still in progress — not a finalised “profile”.
- legislation.gov.ukSI 2018/1155 — the Streamlined Energy and Carbon Reporting regulations
SECR, a separate and older duty.
- legislation.gov.ukSI 2014/1643 — the ESOS Regulations (revised)
ESOS, a separate energy-audit scheme.
- legislation.gov.ukSI 2023/1182 — ESOS (Amendment) Regulations 2023