UK Sustainability Reporting Standards

In June 2025, the UK Government published draft Sustainability Reporting Standards (UK SRS S1 and S2) with the aim of establishing a coherent and useful framework for the disclosure of sustainability-related financial information.

UK Sustainability Reporting Standards

Watch video

Executive summary

The proposed standards are aligned with the international standards developed by the International Sustainability Standards Board (ISSB), with specific adaptations for the UK context.

UK SRS S1 outlines the general requirements for disclosing sustainability-related risks and opportunities, while UK SRS S2 focuses on climate-related disclosures.

Main content

• UK SRS S1. Establishes the general framework for sustainability disclosures, covering areas such as governance, business strategy, risk management, and the metrics and targets used by companies. Specific changes introduced by the United Kingdom include replacing the fixed date of entry into force with a more flexible approach to initial application and removing the mandatory use of the Global Industry Classification Standard (GICS), allowing companies to use alternative frameworks better suited to their specific circumstances. In addition, the UK framework allows companies to implement climate-related disclosures over a three-year period, providing a more gradual transition.
• UK SRS S2. This focuses on the risks and opportunities associated with climate change, requiring companies to disclose their transition plans towards a low-carbon economy, assess resilience under different climate scenarios, and report on greenhouse gas emissions.

Download the technical note on the UK Sustainability Reporting Standards.