About SRS Report

SRS Report is an independent reference site about UK SRS reporting — what a sustainability report prepared under the UK Sustainability Reporting Standards contains, who is in scope under the FCA's CP26/5 proposals, and what to do before the first mandatory reporting periods.

Everything published here is drawn from primary sources: the UK SRS S1 and S2 standards published by the Department for Business and Trade on 25 February 2026, the FCA's CP26/5 consultation of 30 January 2026, and the underlying IFRS S1 and S2 standards issued by the ISSB.

Where we state a number — the ~515 listed companies in proposed scope, the 1 January 2027 proposed start date — it comes from those documents, and we link to them.

To be clear about what we are not: SRS Report is not a consultancy, software product or regulated firm.

We do not hold certifications or accreditations, we are not authorised or regulated by the FCA or any other body, and we do not provide professional advice.

We are one site in an independent network of UK sustainability reporting references, alongside the UK SRS reference hub and the framework coverage of sustainability reporting standards.

We also publish UK sustainability-reporting news, always attributed to its original source — see our editorial policy.

Questions or corrections? Get in touch.

We correct errors quickly and note material updates on the pages concerned.