Resources · Official documents
UK SRS standards and official documents: a dated library
The UK SRS standards sit inside a small set of official documents from four bodies: the Department for Business and Trade, the FCA, the FRC and the ISSB.
This page lists each one with its publisher, its date, whether it is final or still proposed, and what you would use it for.
Every entry links to the owner’s own copy, checked on 30 September 2026.
The standards
UK SRS S1 and S2, and where they came from
Published by the government, available for voluntary use by any entity, and carrying no effective date of their own.
| Document | Publisher | Date | Status | What it is for |
|---|---|---|---|---|
| UK SRS S1 — General requirements | DBT | 25 Feb 2026 | Final | The general requirements: materiality, the four pillars, location, and the statement of compliance |
| UK SRS S2 — Climate-related disclosures | DBT | 25 Feb 2026 | Final | Climate disclosures: GHG emissions, scenario analysis, targets, financed emissions |
| UK SRS publication page | DBT | 25 Feb 2026 | Final | The canonical home of both standards |
| Government response to the exposure drafts | DBT | 25 Feb 2026 | Final | Annex A lists the differences from IFRS S1 and S2; explains why effective dates were removed |
| Exposure-draft consultation | DBT | 25 Jun – 17 Sep 2025 | Final | The consultation the standards finalise (closed) |
| Framework for developing UK SRS | DBT | — | Final | How ISSB standards are assessed and endorsed for UK use |
| Technical Advisory Committee | FRC (secretariat) | 18 Dec 2024 | Final | The endorsement recommendations; history, not a description of the final text |
| IFRS S2 | IFRS Foundation | — | Final | The ISSB baseline UK SRS S2 endorses |
The standards themselves are explained paragraph by paragraph on UK SRS standards, and climate requirements in depth on UK SRS S2 climate disclosures.
The FRC’s sustainability reporting FAQs say new or amended ISSB standards do not apply in the UK unless endorsed, so always cite the UK text.
For the wider family of frameworks, from GRI to ESRS, see the sustainability reporting catalogue on our sister reference site.
The FCA
The rules, the consultation, and the draft guidance
The FCA’s documents decide who reports against UK SRS, on what basis and from when.
| Document | Publisher | Date | Status | What it is for |
|---|---|---|---|---|
| PS26/19 — final rules (PDF) | FCA | 30 Sep 2026 | Final | Comply or explain across UK SRS; scope; dates; reliefs; the made instrument in Appendix 1 |
| PS26/19 landing page | FCA | 30 Sep 2026 | Final | Summary, webinar date and next steps |
| UKLR 6.6 — annual financial report | FCA Handbook | In force 1 Jan 2027 | Final | Rules (7A), (7B) and (8): disclose or explain; location, assurance and transition-plan statements |
| Technical Note 803.1 (draft) | FCA | 30 Sep 2026 | Proposed | How to comply or explain; illustrative explanations |
| Primary Market Bulletin 66 | FCA | 30 Sep 2026 | Proposed | Consults on TN 803.1 to 28 Oct 2026; nine preparation steps |
| CP26/5 — consultation (PDF) | FCA | 30 Jan 2026 | Final | What was proposed; the ~600 estimate at Annex 2 ¶43 (closed 20 Mar 2026) |
| TN 802.3 — TCFD-aligned disclosures | FCA | Jan 2026 | Proposed | Guidance on the TCFD rule for periods before 2027; proposed for deletion |
| DTR 4.1 — annual financial report | FCA Handbook | In force | Final | Publication within four months of year-end |
| Handbook Notice 144 | FCA | Sep 2026 | Final | FCA 2026/59: asset-manager TCFD product reporting replaced from 25 Sep 2026 |
Read the policy statement before the Handbook: the made rules are in its Appendix 1 until the consolidated Handbook text takes effect on 1 January 2027.
How the rules work in practice is set out on UK SRS comply or explain, and scope on who needs UK SRS.
Assurance and measurement
The documents behind the numbers
| Document | Publisher | Date | Status | What it is for |
|---|---|---|---|---|
| ISSA (UK) 5000 | FRC | Issued 12 Nov 2025 | Final | Sustainability assurance standard; effective for periods from 15 Dec 2026; voluntary |
| Assurance oversight regime — government response | DBT | 30 Jan 2026 | Final | A voluntary, FRC-run register of assurance practitioners |
| Sustainability reporting developments — FAQs | FRC | Updated 2026 | Final | The FRC's answers on UK SRS and the register |
| GHG Protocol Corporate Standard | GHG Protocol | — | Final | The Scope 1 and 2 measurement basis UK SRS S2 names |
| GHG Protocol Scope 3 Standard | GHG Protocol | — | Final | The 15 Scope 3 categories |
| UK conversion factors | DESNZ | Annual (2026 set: 11 Jun 2026) | Final | UK emission factors for the activity-data year |
| PCAF standard | PCAF | Part A: Dec 2025 | Final | Voluntary financed-emissions method for financial institutions |
No UK rule requires assurance of UK SRS disclosures; a listed company states whether it obtained any, under UKLR 6.6.6R(8)(d).
The Scope 3 method in practice is covered on Scope 3 emissions reporting.
Government policy in progress
Consultations that could change the picture
Two government consultations bear on UK SRS, and neither has changed the law.
The Modernising Corporate Reporting consultation, published on 7 September 2026 by the renamed Department for Business, Innovation, Science and Trade, closes on 30 November 2026.
It proposes no UK SRS threshold for private companies, and says only that the government will consider how UK SRS should be reflected in the Companies Act 2006.
The transition plan consultation closed in September 2025 with no outcome published when last checked.
The dated history of every document on this page is on UK SRS updates, and the milestones on the UK SRS timeline.
| Document | Publisher | Date | Status | What it is for |
|---|---|---|---|---|
| Modernising corporate reporting | DBIST | 7 Sep – 30 Nov 2026 | Proposed | Will consider how UK SRS is reflected in the Companies Act |
| Transition plan requirements | GOV.UK | 25 Jun – 17 Sep 2025 | No date | No outcome published when re-checked on 28 Sep 2026 |
| Companies Act 2006, s.414CB | legislation.gov.uk | In force | Final | UK SRS S2 as a national framework for climate disclosures |
Using the library
Three rules for citing these documents
Cite the owner, not a summary. A law-firm note or a vendor page is behind the document it describes on the day it is written.
Keep status in the sentence. Draft Technical Note 803.1 is proposed guidance; PS26/19 is final; do not let one borrow the other’s authority.
Date what you rely on. The FCA’s own CP26/5 page still reads as if the policy statement were to come, so a date tells your reader which version you read.
We have found no UK SRS disclosure template from the government or the FCA as at 30 September 2026.
Draft TN 803.1 includes illustrative explanations; this site publishes no template of its own.
Our own step-by-step material is on the UK SRS implementation guide, and a self-check on the readiness assessment; all resources are on resources.
To ask about a document, contact us.
Frequently asked
Questions people ask
Where can I download the UK SRS standards?
From GOV.UK. The Department for Business and Trade publishes UK SRS S1 and UK SRS S2 as PDFs on its UK SRS publication page, dated 25 February 2026, alongside its response to the exposure-draft consultation.
Who publishes UK SRS — the FRC, the FCA or the government?
The government. UK SRS S1 and S2 were published by the Department for Business and Trade. The FRC provided the secretariat for the Technical Advisory Committee that recommended endorsement, and the FCA makes the listing rules that decide which companies must report against them or explain.
Which FCA document sets the UK SRS rules?
Policy Statement PS26/19, published on 30 September 2026. Its Appendix 1 contains the made rules, the UK Listing Rules (Sustainability Reporting Standards Disclosure) Instrument 2026, which comes into force on 1 January 2027. CP26/5 is the consultation it answers.
Is Technical Note 803.1 final?
No. The FCA published it as a draft in Primary Market Bulletin 66 on 30 September 2026, with feedback invited by 28 October 2026, and says it aims to finalise the guidance before the rules come into force.
Do IFRS S1 and S2 apply in the UK?
Not directly. The UK applies its own endorsed versions, UK SRS S1 and S2, which differ from IFRS S1 and S2 in a small number of places. The FRC says new or amended ISSB standards do not apply in the UK unless they are endorsed.
Are there official UK SRS templates?
We have found no official UK SRS disclosure template from the government or the FCA as at 30 September 2026. The FCA's draft Technical Note 803.1 includes illustrative explanations, and this site does not publish a template of its own.
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.
- Department for Business and TradeUK SRS S1 and UK SRS S2 — publication page
Published 25 February 2026.
- 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).
- Department for Business and TradeGovernment response to the UK SRS exposure-draft consultation
Annex A (differences from IFRS S1 and S2), removal of effective dates and relief durations, 209 responses.
- 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 exposure-draft consultation
Ran 25 June – 17 September 2025.
- GOV.UKFramework for developing UK Sustainability Reporting Standards
How the government endorses ISSB standards for UK use.
- Financial Reporting CouncilUK Sustainability Disclosure Technical Advisory Committee
Recommendations published 18 December 2024.
- IFRS FoundationIFRS S2 Climate-related Disclosures
The ISSB baseline UK SRS S2 endorses, as amended by the ISSB in December 2025.
- 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 AuthorityCP26/5 consultation paper (PDF)
What the FCA proposed on 30 January 2026, including mandatory UK SRS S2, and the ~600 estimate in Annex 2 ¶43.
- 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.
- 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.
- FCA HandbookDTR 4.1 — annual financial report
DTR 4.1.3R (make the annual financial report public at the latest four months after year-end) and DTR 4.1.8R (principal risks and uncertainties).
- Financial Conduct AuthorityTN 802.3 — TCFD-aligned disclosure requirements
Live guidance on the TCFD-aligned rule; proposed for deletion in PMB 66.
- Financial Conduct AuthorityHandbook Notice No 144
FCA 2026/59 in force 25 September 2026.
- Financial Reporting CouncilISSA (UK) 5000 (PDF)
¶15: effective for periods beginning on or after 15 December 2026; issued 12 November 2025 for voluntary use.
- Department for Business and TradeOversight regime for sustainability assurance — government response
30 January 2026: a voluntary, FRC-operated regime; ¶1.15 register "well ahead of the 1 January 2027 reporting year".
- Financial Reporting CouncilSustainability reporting developments — FAQs
New or amended ISSB standards do not apply in the UK without endorsement.
- Department for Business, Innovation, Science and TradeModernising corporate reporting — consultation
Published 7 September 2026, closes 30 November 2026; ¶¶154–155 on UK SRS and the Companies Act.
- GOV.UKClimate-related transition plan requirements — consultation
Ran 25 June – 17 September 2025; no outcome published when re-checked on 28 September 2026.
- legislation.gov.ukCompanies Act 2006, section 414CB
s.414CB(6): UK SRS S2 is a national reporting framework for the climate-related financial disclosures.
- GHG ProtocolCorporate Accounting and Reporting Standard
The Scope 1 and 2 measurement basis UK SRS S2 ¶29 names.
- GHG ProtocolCorporate Value Chain (Scope 3) Standard
The Scope 3 measurement basis and its 15 categories.
- DESNZGovernment conversion factors for company reporting
Annual UK emission factor sets.
- PCAFGlobal GHG Accounting and Reporting Standard for the Financial Industry
Voluntary financed-emissions method.