UK SRS Standards Resources

UK SRS S1 sets out the general requirements for disclosing sustainability-related financial information.

It provides the foundation for all UK SRS reporting, and sits within the wider family of sustainability reporting frameworks our sister reference site catalogues.

Key Requirements:

• Governance structures and oversight processes
• Strategy and business model impacts
• Risk management processes
• Metrics and targets disclosure

UK SRS S2 specifies requirements for climate-related disclosures, building on the foundation of S1 with detailed climate-specific guidance.

Key Requirements:

• Scope 1, 2, and 3 greenhouse gas emissions
• Climate scenario analysis
• Transition and physical risk assessment
• Climate targets and transition planning

Development Process

UK SRS S1 and S2 were published by the Department for Business and Trade following consultation on exposure drafts, built on the ISSB’s global IFRS S1 and S2.

• DBT consultation on the exposure drafts completed
• Standards published 25 February 2026, for voluntary use
• FCA CP26/5 consultation closed 20 March 2026; Policy Statement expected autumn 2026

Implementation Timeline

UK SRS would become mandatory for in-scope listed companies through FCA listing rule changes. Those changes are proposed, not made: CP26/5 closed on 20 March 2026 and the Policy Statement is expected in autumn 2026, with the rules proposed to apply to accounting periods beginning on or after 1 January 2027.