2025 Reporting Year • Critical Preparation Phase

SRS 2025 Report: Your Complete Guide

The SRS 2025 report marks the final year before mandatory UK SRS implementation. This is your critical preparation year. Master your SRS 2025 report with comprehensive guidance, templates, and expert support.

SRS 2025 Report: Critical Dates

Q1 2025

FCA Consultation

FCA expected to release consultation on UK SRS implementation through Listing Rules. Your SRS 2025 report preparations should align with expected requirements.

Q2-Q3 2025

Data Collection

Begin collecting data for your SRS 2025 report. This includes Scope 3 emissions, climate scenarios, and governance metrics required for SRS compliance.

Q4 2025

Report Preparation

Finalize your SRS 2025 report using new UK SRS guidelines. This voluntary report will prepare you for mandatory reporting in 2026-27.

What's New in SRS 2025 Report Requirements

New for SRS 2025 Report:

  • Transition Planning Requirements

    SRS 2025 report must include detailed transition plans aligned with 1.5°C pathway

  • Enhanced Scope 3 Disclosure

    SRS 2025 report requires all 15 Scope 3 categories assessed for materiality

  • Financial Impact Quantification

    SRS 2025 report needs quantified climate risks and opportunities

Continuing from 2024:

  • TCFD-Aligned Disclosures

    Four pillars remain core to SRS 2025 report structure

  • Materiality Assessment

    Double materiality approach for SRS 2025 report

  • Board Oversight

    Governance disclosures essential for SRS 2025 report

SRS 2025 Report Structure

🏛️

1. Governance

Board oversight, management role, climate competencies for SRS 2025 report

🎯

2. Strategy

Climate risks, opportunities, business model impacts in SRS 2025 report

⚠️

3. Risk Management

Risk identification, assessment, integration for SRS 2025 report

📊

4. Metrics & Targets

GHG emissions, climate metrics, progress tracking in SRS 2025 report

Who Should Prepare an SRS 2025 Report?

Mandatory Preparation (2025)

  • Premium & Standard Listed Companies preparing for 2026 mandate
  • Financial institutions needing SRS 2025 report for stakeholders
  • FCA-regulated entities anticipating requirements

Voluntary Best Practice (2025)

  • AIM companies building SRS 2025 report capabilities
  • Large private companies demonstrating leadership
  • Supply chain partners of listed companies

Download SRS 2025 Report Template

Get our comprehensive SRS 2025 report template with guidance notes, calculation tools, and example disclosures.