UK SRS Updates & Latest Developments
Stay current with UK SRS developments, FCA regulatory updates, and implementation guidance for UK Sustainability Reporting Standards.
Recent UK SRS Developments
FCA CP26/5 Consultation Closed
REGULATORYThe FCA's CP26/5 consultation on mandatory UK SRS reporting closed on 20 March 2026. The consultation proposed mandatory application for in-scope listed companies for periods beginning on or after 1 January 2027, with Scope 3 on a "comply or explain" basis.
UK SRS S1 & S2 Published by DBT
PUBLISHEDUK SRS S1 and S2 were published by the Department for Business and Trade on 25 February 2026. The standards are UK-endorsed equivalents of IFRS S1 and S2with targeted UK-specific amendments including removed time references on transitional reliefs.
ISSA (UK) 5000 Effective December 2026
ASSURANCEISSA (UK) 5000 becomes effective for sustainability information reported for periods beginning on or after 15 December 2026. The FRC has been asked to establish an interim register of sustainability assurance practitioners by mid-2026.
Expected Milestones & Forward Calendar
FRC Interim Register of Practitioners
FRC expected to establish interim register of sustainability assurance practitioners to support ISSA (UK) 5000 implementation.
FCA Final Policy Statement
FCA expected to publish final policy statement confirming mandatory UK SRS requirements for in-scope listed companies and effective dates.
ISSA (UK) 5000 Effective Date
ISSA (UK) 5000 becomes effective for sustainability information reported for periods beginning on or after this date.
FCA's Proposed Mandatory Effective Date
FCA's proposed effective date for mandatory UK SRS reporting by in-scope listed companies (subject to final policy statement).
ESOS Phase 4 Compliance Deadline
ESOS Phase 4 compliance deadline for large energy users (qualification date 31 December 2026).