UK SRS Implementation Timeline

UK SRS S1 (General Requirements) and S2 (Climate-related Disclosures) released for voluntary immediate use, with Government Response to consultation.

DBT · UK SRS Publication

FCA Policy Statement following CP26/5 consultation, confirming final scope, timelines, and implementation requirements for listed companies.

FCA · CP26/5 Timeline

Time available for companies to build systems, capabilities, and governance structures required for effective UK SRS compliance.

Implementation Analysis

FCA proposal for UK-listed companies to begin mandatory UK SRS reporting for financial years starting 1 January 2027.

FCA · CP26/5 Proposals

FCA proposal to end comply-or-explain relief for Scope 3 emissions, making comprehensive value chain reporting mandatory.

UK SRS S2 · Scope 3 Provisions

Annual reports containing first mandatory UK SRS disclosures, establishing market baselines and compliance standards.

Market Timeline Analysis

🏢 Governance & Organisation

Board-level sustainability expertise and internal governance frameworks

• • Board sustainability committee
• • Executive oversight structures
• • Risk management integration
• • Remuneration linkage plans

📊 Systems & Processes

Data collection systems and quality assurance frameworks

• • Emissions data management
• • Scope 3 tracking systems
• • Climate risk assessment
• • Target monitoring platforms

👥 Skills & Capabilities

Internal expertise and capability building programmes

• • Sustainability reporting skills
• • Climate scenario analysis
• • Data verification expertise
• • Assurance coordination