United Kingdom / Technical standard
UK SRS
UK Sustainability Reporting Standards UK SRS S1 and UK SRS S2 (based on IFRS S1/S2)
Adopted2026-02-25NewModified
Topic : ESG disclosure · Level : National
Today
Final standards 25 Feb 2026; FCA PS26/19 (30 Sep 2026): listed issuers, comply-or-explain, periods from 1 Jan 2027.
Summary
UK endorsement of the ISSB standards with UK reliefs. Voluntary for now; the FCA applies them to listed issuers on a comply-or-explain basis for periods from 1 January 2027. Scope 3 gets one-year relief.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- cotées seulement
- Sectors
- All sectors
- Triggering activities
- Equity shares listed on London markets
- Secondary listing or depositary receipts
- Extraterritorial reach
- No
non précisé
- Examples
- FTSE 350 manufacturer
- Overseas company with a London secondary listing
What the law requires
- Disclose climate risks and opportunities under UK SRS S2, or explain why not
- Disclose Scope 1, 2 and 3 emissions (Scope 3 with 1-year transitional relief)
- Report wider sustainability matters under UK SRS S1 on comply-or-explain
Penalties
Enforced by the FCA under the UK Listing Rules; supervisory approach to be published H2 2027. No specific fine scale.
SUPPLIER INTELLIGENCE
What this changes for a supplier in China
UK-listed buyers reporting Scope 3 will ask Chinese suppliers for product or site emissions data instead of spend-based estimates.
Expected evidence
- Scope 1 and 2 emissions per site
- Product carbon footprint for key SKUs
- Energy and refrigerant consumption data
Tiers : Tier 1
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