Guidance

UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2

UK Sustainability Reporting Standards (SRS), issued by the UK government.

• From: Department for Business and Trade
• Published: 25 February 2026

Documents

UK SRS S1: general requirements for disclosure of sustainability-related financial information

PDF, 395 KB, 45 pages

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UK SRS S2: climate-related disclosures

PDF, 381 KB, 45 pages

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Details

UK SRS have been created by assessing and endorsing the global corporate reporting baseline of IFRS Sustainability Disclosure Standards.

UK SRS S1 and UK SRS S2 set out a framework for corporate disclosures. UK SRS S1 includes the general framework for applying UK SRS, as well as requirements on general sustainability-related risks and opportunities. UK SRS S2 sets out requirements on climate-related risks and opportunities.

Published 25 February 2026