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.
- 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.
- 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 →Start Your UK SRS Compliance Journey
Expert UK SRS compliance support for your SRS report. Navigate S1 & S2 requirements with confidence.
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