Everything UK businesses need to know about the Sustainability Reporting Standards (SRS) replacing SECR from 2026.
UK SRS S1 and S2 were published on 25 February 2026. The FCA has proposed mandatory reporting from 1 January 2027 for listed companies. This guide provides comprehensive implementation guidance. For the definitive reference on the UK SRS standards themselves, see Sustainability Reporting Standards.
Sustainability Reporting Standards (SRS) will replace the current SECR framework from 2026, introducing comprehensive sustainability disclosures that go far beyond energy and carbon reporting.
Expanded Scope
Environmental, social, and governance metrics
Strategic Focus
Links sustainability to business strategy
International Alignment
Consistent with global standards
Comprehensive sustainability disclosure
UK government completes SRS framework consultation
Expected FCA decision on mandatory UK SRS implementation
First SRS reporting period begins for UK businesses
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