UK SRS Standards Resources
Comprehensive guidance on UK Sustainability Reporting Standards. Official standards, compliance requirements, and implementation support.
Core UK SRS Standards
General Requirements
Foundation standard
UK SRS S1 sets out the general requirements for disclosing sustainability-related financial information. It provides the foundation for all UK SRS reporting.
Key Requirements:
- Governance structures and oversight processes
- Strategy and business model impacts
- Risk management processes
- Metrics and targets disclosure
Climate Disclosures
Climate-specific standard
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
Supporting Resources & Guidance
Regulatory Context
Development Process
UK SRS have been developed by the Financial Reporting Council (FRC) through extensive consultation with stakeholders, aligned with global ISSB standards.
- Consultation process completed
- Standards published May 2026
- FCA implementation consultation expected 2025
Implementation Timeline
UK SRS will become mandatory for listed companies through FCA listing rule changes, expected to take effect from 2026-27 reporting periods.
Need Help Understanding UK SRS Requirements?
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