UK SRS Compliance Requirements

Complete UK SRS compliance guide for the UK Sustainability Reporting Standards. Navigate S1 & S2 requirements with confidence. UK SRS compliance is mandatory for listed companies from 2026-27 perUK Government guidelines.

Full UK SRS Compliance

S1 & S2 standards coverage

2026-27 Deadline

Mandatory UK SRS compliance begins

Listed Companies

Premium & Standard markets

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UK SRS Compliance Framework

UK SRS S1: General Requirements

UK SRS compliance for S1 establishes the foundation perUK Endorsement Board standards.

Governance structures and oversight for UK SRS compliance
Strategy integration with business model
Risk management processes per FCA PS23/16
Metrics and targets aligned with ISSB standards

UK SRS S2: Climate Disclosures

UK SRS compliance for S2 requires comprehensive climate reporting aligned withTCFD.

Physical and transition risk assessment
Scenario analysis (1.5°C, 2°C pathways)
Scope 1, 2, 3 emissions per GHG Protocol
Transition planning per UK TPT framework

UK SRS Compliance Timeline

Phase 1: Assessment (Now - Q2 2026)

Begin UK SRS compliance assessment immediately following the February 2026 standards publication. Gap analysis against S1 & S2 requirements perDBT guidance.

Current state UK SRS compliance review
Data availability assessment
Governance structure evaluation

Phase 2: Implementation (Q3 2026 - Q2 2027)

Build UK SRS compliance infrastructure following standards publication. Systems, processes, and controls for the SRS report perICAEW guidance.

Data collection systems for UK SRS compliance
Internal controls framework
Board and management training

Phase 3: Reporting (Q3 2027 onwards)

First UK SRS compliance reports due. Annual SRS report submission to regulators and stakeholders.

Prepare inaugural SRS report
External assurance engagement
Regulatory submission

UK SRS Compliance by Sector

Financial Services

UK SRS compliance includes financed emissions (Scope 3, Category 15) perPRA requirements.

View Financial SRS Report Guide →

Energy & Utilities

Enhanced UK SRS compliance for transition planning perOfgem guidance.

View Energy SRS Report Guide →

Manufacturing

Supply chain UK SRS compliance critical. Full Scope 3 perCDP standards.

View Manufacturing SRS Report →

Real Estate

Building emissions UK SRS compliance perBREEAM standards.

View Real Estate SRS Report →

Technology

Digital carbon UK SRS compliance including data centers.

View Tech SRS Report Guide →

Retail & FMCG

Product lifecycle UK SRS compliance requirements.

View Retail SRS Report Guide →

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Expert UK SRS compliance support for your SRS report. Navigate S1 & S2 requirements with confidence.

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