UK sustainability reporting: the landscape, mapped
UK sustainability reporting is not one regime but several, layered over two decades.
This hub explains how the newest standards — UK SRS — sit alongside SECR, ESOS and the climate disclosures listed companies have made under TCFD, and where each one is heading.
Use it as a map, then follow the links into the detail on whichever regime applies to you.
One landscape, several regimes
There is no single “UK sustainability report”.
A large or listed UK business can find itself inside three or four distinct reporting regimes at once, each with its own legal basis, scope test and place in the annual report.
The newest is UK SRS — the UK Sustainability Reporting Standards.
The Department for Business and Trade published UK SRS S1 and S2 on 25 February 2026 for voluntary use, derived from the ISSB’s international standards with a handful of UK-specific amendments[1].
Around it sit the regimes that came before: SECR for energy and carbon disclosure, ESOS for energy audits, and the TCFD-aligned climate disclosures listed companies have made since 2021.
UK SRS does not sweep these away — it overlays them, and in the listed-company case is set to replace the TCFD rules outright.
This page is the map.
The grid below routes to the detail on each regime; the rest of the page explains how they relate.
The regimes, side by side
The quickest way to orient yourself is to ask which of these applies to you, and from when.
The table sets out the shape of each regime; the cards beneath it link to the working detail.
| Regime | What it covers | Who | Status (June 2026) |
|---|---|---|---|
| UK SRS S2 | Climate-related financial disclosure | ~500 listed cos proposed (UKLR 6, 16, 22) | Voluntary now; mandatory proposed from 1 Jan 2027 |
| UK SRS S1 | General sustainability disclosure | Same in-scope companies, later | Voluntary now; comply-or-explain proposed from 1 Jan 2029 |
| SECR | Energy use and carbon emissions | Quoted cos; large companies and LLPs | In force since 1 April 2019 |
| ESOS | Periodic energy audits | Large undertakings meeting the test | Phase 4 deadline 6 Dec 2027 |
| TCFD-aligned rules | Climate disclosure for listed cos | In-scope listed companies | Proposed to be replaced by UK SRS S2 |
UK SRS: the standards that change the picture
UK SRS S1 sets out general requirements for sustainability-related financial disclosure; UK SRS S2 applies that framework to climate.
Both were published on 25 February 2026 and are available for any entity to adopt voluntarily[1].
What turns them from voluntary to mandatory is the FCA.
Consultation paper CP26/5 proposed requiring in-scope listed companies to report against UK SRS S2 for accounting periods beginning on or after 1 January 2027, with Scope 3 emissions and UK SRS S1 phased in on a comply-or-explain basis[2].
That consultation closed on 20 March 2026.
The FCA is expected to publish a Policy Statement with final rules in autumn 2026, so the mandatory dates remain proposals until then[2].
For the requirements in detail, see the UK SRS requirements guide and the implementation guide.
What happens to TCFD reporting
UK-listed companies have reported climate information against the Task Force on Climate-related Financial Disclosures (TCFD) framework under the Listing Rules since 2021.
The FCA’s proposal is to replace those TCFD-aligned rules with rules requiring in-scope listed companies to report against UK SRS S2 instead[2].
In practice this is continuity rather than rupture.
UK SRS S2 carries the four-pillar TCFD architecture — governance, strategy, risk management, and metrics and targets — forward as its own structure, so the disclosures companies have built under TCFD are the foundation for UK SRS S2 rather than wasted work.
The climate detail is covered in our UK SRS S2 disclosure analysis.
SECR and ESOS: the carbon and energy layer
Beneath the headline UK SRS developments sit two established regimes that already bind large UK businesses, and which UK SRS does not replace.
SECR.
Streamlined Energy and Carbon Reporting has required quoted companies, and large companies and LLPs, to disclose energy use and carbon emissions in the annual report since the regime took effect on 1 April 2019[3].
It sits in the Directors’ Report and follows a rule-based set of disclosures.
ESOS.
The Energy Savings Opportunity Scheme requires large undertakings to carry out periodic energy audits.
The Phase 4 compliance deadline is 6 December 2027[4].
Both regimes continue alongside UK SRS as separate obligations.
For the detail, see the SECR requirements, ESOS Phase 4 and the broader carbon reporting requirements map.
Assurance: who checks the numbers
As sustainability disclosure becomes more consequential, attention turns to assurance — independent checking of what companies report.
The Financial Reporting Council published the voluntary UK sustainability assurance standard, ISSA (UK) 5000, on 12 November 2025, effective from 15 December 2026[5].
The FCA’s CP26/5 proposals do not themselves mandate assurance, but a government oversight regime for sustainability assurance is in development.
Assurance is the layer most likely to grow next.
UK sustainability reporting: frequently asked questions
What are the main UK sustainability reporting regimes?
Four overlapping regimes dominate UK sustainability reporting. UK SRS (the UK Sustainability Reporting Standards, S1 and S2) is the newest, published by the Department for Business and Trade on 25 February 2026 for voluntary use. SECR (Streamlined Energy and Carbon Reporting) has required energy and carbon disclosure in the annual report since April 2019. ESOS (the Energy Savings Opportunity Scheme) requires periodic energy audits for large undertakings. And the climate-related disclosures that listed companies have made under the TCFD framework since 2021 are now set to be replaced by UK SRS S2.
Is UK SRS mandatory yet?
No. UK SRS S1 and S2 were published on 25 February 2026 and are available for voluntary use. The FCA consultation CP26/5 proposed making UK SRS S2 mandatory for in-scope listed companies for accounting periods beginning on or after 1 January 2027. That consultation closed on 20 March 2026 and the FCA is expected to publish a Policy Statement with final rules in autumn 2026, so until then the mandatory dates remain proposals.
How does UK SRS relate to TCFD?
UK-listed companies have reported climate information against the TCFD framework under the Listing Rules since 2021. The FCA proposes to replace those TCFD-aligned rules with rules requiring in-scope listed companies to report against UK SRS S2, which carries the four-pillar TCFD structure forward. So TCFD is not disappearing as a concept — its governance, strategy, risk-management and metrics architecture is built into UK SRS S2.
Do SECR and UK SRS overlap?
They are separate obligations and the government has confirmed both will continue. SECR sits in the Directors’ Report and applies a rule-based set of energy and carbon disclosures; UK SRS sits in the Strategic Report and applies a judgement-based, materiality-driven approach. A company in scope of both reports under each — there is no single consolidated filing, though section 414CB(2A) provides a designation that links UK SRS S2 use to the existing climate-disclosure requirements.
Where should I start if I am new to UK sustainability reporting?
Start by working out which regimes apply to you. If you are a large company or LLP, check the SECR thresholds and, if you use significant energy, the ESOS qualification test. If you are a listed company, the FCA’s proposed UK SRS S2 timeline is the most consequential development. From there, the UK SRS requirements and implementation guides set out what each standard asks for in practice.
- UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2 — GOV.UK / Department for Business and Trade · Standards published 25 February 2026; available for voluntary use
- CP26/5: Aligning listed issuers’ sustainability disclosures with international standards — Financial Conduct Authority · Published 30 Jan 2026; closed 20 Mar 2026; Policy Statement expected autumn 2026
- The Companies (Directors’ Report) and LLPs (Energy and Carbon Report) Regulations 2018 (SI 2018/1155) — legislation.gov.uk · SECR regime, effective 1 April 2019
- Energy Savings Opportunity Scheme (ESOS) guidance — GOV.UK / DESNZ · Phase 4 compliance deadline 6 December 2027
- FRC issues ISSA (UK) 5000 sustainability assurance standard — Financial Reporting Council · Published 12 November 2025; effective 15 December 2026