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
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.
The FCA's CP26/5 consultation, published 30 January 2026, proposes mandatory UK SRS S2 climate reporting for in-scope listed companies for accounting periods beginning on or after 1 January 2027.
- 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 2025)
Begin UK SRS compliance assessment immediately.
Gap analysis against S1 & S2 requirements perDBT guidance.
- Current state UK SRS compliance review
- Data availability assessment
- Governance structure evaluation
Phase 2: Implementation (Q3 2025 - Q2 2026)
Build UK SRS compliance infrastructure.
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 2026 onwards)
First UK SRS compliance reports due.
Annual SRS report submission to regulators and stakeholders.
External assurance will follow ISSA (UK) 5000, the UK sustainability assurance standard published by the FRC on 12 November 2025, effective for engagements covering periods beginning on or after 15 December 2026.
- 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 →Want to Talk It Through?
SRS Report is an independent reference site, not a consultancy — but if it would help to talk through S1 & S2 requirements for your organisation, we offer a free, no-obligation call.