Resources
UK SRS resources: guides, tools and the official documents
These UK SRS resources are grouped by the job in hand: getting started, doing the work, checking the dates, and reading the primary texts.
Every page is written to the FCA’s final rules in PS26/19, published on 30 September 2026: comply or explain for listed companies, for periods beginning on or after 1 January 2027.
Start here
Four pages to begin with
If you are new to the subject, start with scope: the FCA’s rules reach companies listed in five categories and no one else.
UK SRS is voluntary for every other entity.
The listing categories are explained on who needs UK SRS, and the self-check turns them into an answer for your own company.
| Page | What it answers |
|---|---|
| How to make UK SRS compliance easier | The eight levers the final rules give you, and what cannot be explained away |
| UK SRS reporting guidance | Eight steps from scope check to first report; guides by sector |
| UK SRS readiness assessment | A self-check: scope, first period and what each gap means |
| UK SRS FAQ | The questions people search, answered, with SECR, ESOS and CDP |
Doing the work
Requirements, checklists and method
| Page | What it answers |
|---|---|
| UK SRS requirements | What S1 and S2 ask for, pillar by pillar |
| UK SRS comply or explain | What must be disclosed, what may be explained, and how |
| UK SRS implementation guide | A roadmap planned backwards from your first period |
| UK SRS implementation checklist | Phase checklist with owners and board sign-off |
| Writing UK SRS S2 disclosures | How to draft each pillar, and a Scope 3 explanation |
| Scope 3 reporting under UK SRS | The one-year relief, the 15 categories and data quality |
| Scenario analysis guide | How to run a climate scenario analysis, step by step |
| Scope 3 toolkit | The categories and data sources for value-chain emissions |
| ESG reporting platforms | What ESG reporting suites do, from their own material |
| Reporting | The reporting section hub |
The explanation rules come from UKLR 6.6.6R as made, and the FCA’s draft Technical Note 803.1 is open for comment until 28 October 2026.
Emissions work rests on the government conversion factors, explained on our UK emissions factors page.
Dates and news
What is due, and what has changed
The FCA published its final rules on 30 September 2026, answering the CP26/5 consultation that closed on 20 March 2026.
The next dates are the FCA’s webinar on 19 October 2026 and the close of feedback on draft guidance on 28 October 2026, per the PS26/19 page.
Each is tracked on UK SRS updates.
| Page | What it answers |
|---|---|
| UK SRS deadline | Your first period and first report, by year-end |
| UK SRS timeline | Every milestone, including the relief end dates |
| UK SRS updates | Every development, dated, most recent first |
| UK SRS consultation | CP26/5, PS26/19 and the consultations still open |
| UK SRS news and status | The status hub |
Primary texts
The official documents, dated and with their status
The standards, the FCA’s policy statement, the draft technical note and the FRC’s assurance standard are each listed on UK SRS standards and official documents.
Each entry there gives the publisher, the date and whether the document is final or still proposed.
The texts of UK SRS S1 and S2, paragraph by paragraph, are explained on UK SRS standards.
Beyond UK SRS
Resources for the other UK regimes
| Page | What it answers |
|---|---|
| SECR reporting template | A disclosure layout for Streamlined Energy and Carbon Reporting |
| SECR thresholds | Who must report under SECR |
| ESOS Phase 4 | Qualification, the audit routes and the 5 December 2027 deadline |
| CDP reporting timeline | The 2026 and 2027 disclosure cycles |
| UK grid carbon intensity | Half-hourly grid data, and how it differs from the annual factor |
| ESG reporting requirements in the UK | Every regime on one map |
Sector-specific guidance for energy, financial services and manufacturing is linked from the UK SRS reporting guide.
To talk a question through, you can book a free 15-minute call or contact us.
Frequently asked
Questions people ask
Where should I start with UK SRS?
With scope. The FCA's final rules reach only companies listed in UKLR 6, 14, 15, 16 and 22, on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027. If you are in one of those categories, work out your first period, then follow the step-by-step guide. If you are not, UK SRS is voluntary for you.
Is there a free UK SRS readiness tool?
Yes. The readiness self-check on this site asks for your listing category, year-end and seven building blocks, and shows your first period and what each gap means under the final rules. It runs in your browser and stores and sends nothing.
Where are the official UK SRS documents?
The standards are on GOV.UK, published by the Department for Business and Trade on 25 February 2026. The FCA's rules are in Policy Statement PS26/19 of 30 September 2026. Our official documents page lists every primary document with its date and status.
Are the UK SRS regulations final?
The rules are. The FCA made them on 24 September 2026 and they come into force on 1 January 2027. The FCA's guidance on how to explain, draft Technical Note 803.1, is still out for comment until 28 October 2026.
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.
- 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.
- Financial Conduct AuthorityCP26/5 consultation page
Opened 30 January 2026, closed 20 March 2026.
- 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.
- Department for Business and TradeUK SRS S1 and UK SRS S2 — publication page
Published 25 February 2026.
- Department for Business and TradeUK Sustainability Reporting Standards — guidance
"Available for voluntary use, by any entity that chooses to do so."
- 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).
- Financial Reporting CouncilISSA (UK) 5000 (PDF)
¶15: effective for periods beginning on or after 15 December 2026; issued 12 November 2025 for voluntary use.
- DESNZGovernment conversion factors for company reporting
The UK emission factor sets our data pages explain.