Tool · UK SRS readiness
UK SRS readiness assessment: a self-check against the final FCA rules
This UK SRS readiness assessment takes three minutes and runs entirely in your browser.
It answers three questions from the FCA’s final rules in PS26/19: are you in scope, when is your first period, and what does each gap mean.
Nothing you select is stored or sent, and there is no report to request.
The self-check
Scope, first period, building blocks
Start with the listing category, because it decides everything else.
The FCA’s rules reach companies listed in five categories under the UK Listing Rules: UKLR 6, 14, 15, 16 and 22.
Closed-ended funds, open-ended investment companies, shell companies, and debt and miscellaneous securities are excluded.
If you are in scope, choose your year-end month to see your first in-scope period and the latest date for your annual financial report under DTR 4.1.3R.
Then answer seven questions about what is already in place; each answer shows what the gap means under UKLR 6.6.6R as made.
The categories themselves are explained on who needs UK SRS.
1 · Your listing
Based on FCA PS26/19 ¶¶3.6–3.7, 3.12–3.24; UKLR 6.6.6R(7A)–(8) as made; DTR 4.1.3R. Assumes a month-end year-end and no early adoption. Nothing you select is stored or sent.
Reading the result
A gap is not a breach; an unexplained gap is
| Your answer | What it means under the final rules | Where to go next |
|---|---|---|
| Scope 1 or 2 not measured | Neither relief covers them; explain what is missing from the first period, or build it now | UK emissions factors |
| Scope 3 not estimated | Use the first-period relief and say so; disclose or explain from the second period | Scope 3 toolkit |
| No scenario analysis | Explain against UK SRS S2, or start with proportionate qualitative analysis | Climate scenario analysis |
| No transition plan | Not required; state that none is published and why | Comply or explain |
| No assurance | Not required; state that none was obtained | Sustainability assurance |
An explanation under the new rule sets out what is not met, the reasons, and any steps planned; it does not need a timeframe.
The FCA’s draft Technical Note 803.1 says an explanation can be short and proportionate but should not omit material information; comments close on 28 October 2026.
Every milestone is on the UK SRS timeline, and the official texts are listed on UK SRS official documents.
What the check does not do
Four limits to keep in mind
It assumes a month-end year-end and no early adoption; PS26/19 lets early adopters keep the reliefs.
It does not test materiality: which sustainability risks and opportunities you must cover turns on UK SRS S1’s investor-focused test, which only you can apply.
It does not cover other regimes; SECR, ESOS and Companies Act climate disclosures turn on size, and are mapped on ESG reporting requirements in the UK.
It does not replace the step-by-step work in the UK SRS implementation guide.
To talk a result through, you can book a free 15-minute call or contact us.
The check applies published rules to your answers. It is not advice, and it does not assess the quality of any disclosure.
Frequently asked
Questions people ask
What does the UK SRS readiness self-check do?
It asks which listing category the company is in and tells you whether the FCA's UK SRS rules apply; for companies in scope it works out the first accounting period and the latest date for the annual financial report from your year-end; and for seven building blocks it says what a gap means under the final comply-or-explain rules.
Does the self-check store or send my answers?
No. It runs entirely in your browser. Nothing you select is stored, sent to us or to anyone else, and it produces no report beyond what you see on the screen.
Is a gap a breach of the rules?
Not in itself. Under the FCA's final rules a listed company in scope either discloses in line with UK SRS or explains what it has not disclosed, why, and the steps it plans. A gap becomes a problem when it is neither disclosed nor properly explained.
Does the check cover early adoption?
No. It assumes the company first applies UK SRS for its first accounting period beginning on or after 1 January 2027. PS26/19 lets a company with an earlier period adopt UK SRS voluntarily and still use the transitional reliefs.
What if my year-end is not a month-end?
The check assumes a month-end. For another year-end, the first in-scope period is still the first accounting period beginning on or after 1 January 2027, and an issuer subject to DTR 4 publishes its annual financial report within four months of the end of that period.
Can I get a full assessment from you?
This site is an independent reference, not a compliance provider, and the self-check is the assessment we offer. If you want to talk your result through, you can book a free 15-minute call.
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.
- Financial Conduct AuthorityPS26/19: Aligning listed issuers' sustainability disclosures with international standards (PDF)
The final rules, September 2026: comply or explain across UK SRS (¶¶1.2, 1.7), TCFD rules replaced (¶1.10), scope (¶¶3.6–3.7), dates and reliefs (¶¶3.12–3.25), and the made instrument in Appendix 1 (UKLR 6.6.6R(7A)–(8), TP 16).
- Financial Conduct AuthorityPS26/19 landing page
First published 30 September 2026: comply or explain across UK SRS; Technical Note feedback by 28 October 2026; FCA webinar on 19 October 2026; supervisory information in the second half of 2027.
- FCA HandbookUKLR 6.6 — annual financial report (commercial companies)
UKLR 6.6.6R: today (8) is the TCFD-aligned comply-or-explain rule; from 1 January 2027 PS26/19 inserts (7A) UK SRS S2 and (7B) UK SRS S1 on comply or explain, and recasts (8) as the location, assurance and transition-plan statements.
- FCA HandbookDTR 4.1 — annual financial report
DTR 4.1.3R (make the annual financial report public at the latest four months after year-end) and DTR 4.1.8R (principal risks and uncertainties).
- Financial Conduct AuthorityDraft Technical Note 803.1 — UK SRS sustainability disclosures for listed companies (PDF, for consultation)
Draft guidance: what an explanation must contain, proportionality, the statement of compliance (Annex 1) and four illustrative explanations (Annex 2).
- Financial Conduct AuthorityPrimary Market Bulletin 66 — draft Technical Note 803.1 (comply or explain)
Published 30 September 2026: consults on TN 803.1, TN 801.4 updates and deleting TN 802.3; comments to primarymarketbulletin@fca.org.uk by 28 October 2026; nine preparation steps.
- FCA HandbookUKLR 1.1 — the listing categories
The categories the check asks about.
- Department for Business and TradeUK SRS S1 General Requirements (PDF)
¶¶3, 18 (materiality), 25 (core content), 60–64 (location and timing), 72–73B (compliance statement), E3 (climate-first).
- Department for Business and TradeUK SRS S2 Climate-related Disclosures (PDF)
¶29 (GHG Protocol measurement), B59A (financed emissions), C3–C4 (first-year and Scope 3 reliefs).
- Department for Business and TradeUK Sustainability Reporting Standards — guidance
"Available for voluntary use, by any entity that chooses to do so."
- GHG ProtocolCorporate Accounting and Reporting Standard
The Scope 1 and 2 measurement basis UK SRS S2 ¶29 names.
- Financial Reporting CouncilISSA (UK) 5000 (PDF)
The FRC standard an assurance provider may use; mandatory for no one.