UK SRS
UK Sustainability Reporting Standards (UK SRS)
UK Sustainability Reporting Standards are the UK’s proposed endorsement pathway for the ISSB’s IFRS Sustainability Disclosure Standards. Once commenced, they are expected to widen corporate climate and sustainability disclosure well beyond SECR’s energy and carbon minimum, introducing governance, strategy, risk and richer greenhouse gas metrics for companies brought into scope by UK regulation.
Who is in scope
Scope will be set by UK government and the Financial Conduct Authority as standards are endorsed — expect phased application starting with larger public-interest entities and listed groups, then widening over subsequent years. Monitor FCA and DBT / DESNZ announcements for final thresholds and timing; do not assume immediate application to your entity type.
Deadlines and timing
Reporting periods and first-application dates follow UK endorsement instruments, which had not fixed a universal commencement date at the time of writing. Build data systems for governance, strategy, risk and metrics (including GHG) well ahead of any mandatory year rather than waiting for a final deadline to be confirmed.
Required or expected scopes
From the blog
Related articles
- UK SRS for SME suppliers: what your large customers are about to ask youUK SRS is published and listed companies are planning their first disclosures. Here are the five data points SME suppliers will actually be asked to provide — in plain English.
- What replaces SECR? A plain-English guide for UK companiesSECR is still in force, but the UK’s new Sustainability Reporting Standards (UK SRS) signal where reporting is heading. Here’s what that shift means in practice.
- The Accountant's Guide to Carbon Reporting: SECR, UK SRS, and What Your Clients Actually NeedAccountants are now expected to handle carbon reporting. This guide explains which UK frameworks apply, what data to collect, and when to use software or a consultant.
All frameworks
By activity data
Frequently asked questions
- How do UK SRS relate to ISSB IFRS S1 and S2?
- UK SRS are expected to be based on the ISSB’s IFRS S1 (general sustainability) and IFRS S2 (climate) standards, adapted where needed for the UK legal framework, similar to how UK IAS mirror IFRS Accounting Standards.
- Will UK SRS replace SECR?
- Policy intent is to move toward a coherent UK sustainability disclosure regime. Until commencement dates are fixed, SECR obligations remain; plan for overlap during transition rather than an abrupt switch.
- What GHG data will UK SRS expect?
- Climate disclosures aligned with IFRS S2 typically expect Scope 1, Scope 2 and, on a materiality / value-chain basis, Scope 3 greenhouse gas emissions with governance and transition-plan context.
- When will UK SRS become mandatory?
- No fixed UK-wide mandatory date had been confirmed at the time of writing. Commencement depends on formal UK endorsement of the underlying ISSB standards and subsequent government and FCA decisions on scope and timing, so track official announcements rather than assuming an imminent deadline.
- Do UK SRS apply to private, non-listed companies?
- Initial application is expected to focus on larger public-interest entities and listed groups, with possible extension to other large companies over time. Private and smaller companies should monitor scope decisions as they are published rather than assume automatic inclusion.