UK SRS Guide — Sustainability Reporting Standards<br>Latest: UK SRS S1 and S2 published 25 February 2026<br>UK SRS Overview
Guide
SRS<br>UK SRSSustainability Reporting Standards
Guide
UK Sustainability Reporting Standards<br>UK SRS Reporting Guidance<br>Comprehensive UK SRS reporting guidance for UK Sustainability Reporting Standards compliance published by DBT on 25 February 2026. From voluntary publication to FCA CP26/5 mandatory implementation from January 2027, covering approximately 500 UK-listed companies under UKLR categories.
Key facts<br>Published25 Feb 2026<br>StandardsS1 & S2<br>Listed Companies~500 in scope<br>Mandatory Start1 Jan 2027
Key Data<br>UK SRS Reporting Guidance by the Numbers<br>Essential statistics and milestones for UK SRS reporting guidance implementation across the UK market.<br>These verified figures provide crucial context for understanding the scale, scope, and timeline of UK SRS adoption from voluntary implementation through mandatory compliance.<br>All data sourced from official regulatory publications including FCA CP26/5, DBT final standards, and verified industry analysis by IFRS Foundation.
FCA CP26/5, DBT Standards, IFRS Foundation
~500<br>UK-listed companies in CP26/5 scope (UKLR6, 16, 22)
UK-specific amendments to IFRS S1/S2
Core pillars: Governance, Strategy, Risk, Metrics
15<br>Scope 3 emission categories under GHG Protocol
Timeline<br>Implementation Roadmap<br>Key regulatory milestones from UK SRS publication to full mandatory implementation under FCA oversight.<br>Covering approximately 500 listed companies under UK Listing Rules categories 6, 16, and 22, with potential extension to large private companies subject to future government policy.<br>For detailed implementation schedules, see our UK SRS timeline.
FCA Oversight, UK Listing Rules, Government Policy
UK SRS Timeline<br>UK SRS Implementation Timeline
25 February 2026: UK SRS Published<br>DBT publishes final standards
20 March 2026: FCA Consultation Closes<br>CP26/5 consultation period ends
1 October 2026: Policy Statement Expected<br>FCA Policy Statement on mandatory rules
1 January 2027: S2 Mandatory<br>Climate disclosures for listed companies (~500 in scope)
1 January 2028: Scope 3 Comply-or-Explain<br>End of transitional relief
1 January 2029: S1 Comply-or-Explain<br>General sustainability disclosures
Timeline<br>UK SRS Timeline<br>The UK SRS timeline runs from voluntary publication in February 2026 to mandatory climate reporting from January 2027.<br>The Department for Business and Trade published the final UK SRS S1 and S2 standards on 25 February 2026.<br>From that date, any UK company can choose to report against UK SRS voluntarily.<br>Mandatory reporting begins later, and only for in-scope listed companies, under the FCA's proposals in CP26/5.
FCA CP26/5, DBT Final Standards, UK Government
History<br>The UK SRS timeline originates from the FCA's comprehensive CP26/5 consultation launched on 30 January 2026, which received 209 detailed responses from industry participants, regulators, and standard-setters before closing on 20 March 2026.<br>This consultation proposed to replace existing TCFD-aligned Listing Rules with mandatory UK SRS S2 climate disclosures from January 2027, fundamentally changing the UK's approach to corporate sustainability reporting from voluntary guidance to mandatory compliance frameworks.<br>The Department for Business and Trade's simultaneous publication of final UK SRS standards on 25 February 2026 provides the regulatory foundation, while the 1 Policy Statement expected in autumn 2026 will determine final implementation details, scope adjustments, and any modifications based on consultation feedback.
UK SRS Timeline<br>UK SRS Implementation Timeline
25 February 2026: UK SRS Published<br>DBT publishes final standards
20 March 2026: FCA Consultation Closes<br>CP26/5 consultation period ends
1 October 2026: Policy Statement Expected<br>FCA Policy Statement on mandatory rules
1 January 2027: S2 Mandatory<br>Climate disclosures for listed companies (~500 in scope)
1 January 2028: Scope 3 Comply-or-Explain<br>End of transitional relief
1 January 2029: S1 Comply-or-Explain<br>General sustainability disclosures
UK SRS<br>What is UK SRS Framework?<br>UK Sustainability Reporting Standards comprise two comprehensive standards (IFRS S1 and IFRS S2) enhanced with six UK-specific amendments addressing domestic regulatory requirements.<br>Published by the Department for Business and Trade on 25 February 2026, following recommendations from the Transition Plan Taskforce and Technical Advisory Committee.<br>The FCA proposes mandatory implementation for UK-listed companies from January 2027, subject to final Policy Statement expected Q4 2026 following 209 stakeholder responses to CP26/5 consultation.<br>These standards establish comprehensive requirements for sustainability-related financial disclosures under FRC oversight, representing the most significant development in UK sustainability reporting since TCFD requirements.
DBT, TPT, Technical Advisory Committee, FCA CP26/5
Two Standards...