The UK Government has published the long anticipated UK Sustainability Reporting Standards (UK SRS S1 and SRS S2), marking a major step in aligning UK sustainability disclosures with the global corporate reporting baseline set by the IFRS Sustainability Disclosure Standards.
The standards, released on 25 February 2026, provide a voluntary framework for companies to report on sustainability related financial information and climate related risks and opportunities, closely mirroring IFRS S1 and IFRS S2 while incorporating UK specific amendments.
The two standards are as follows:
- UK SRS 1: General Requirements for Disclosure of Sustainability-related Financial Information
- UK SRS 2: Climate-related Disclosures
The publication follows earlier consultation and arrives ahead of potential future mandatory adoption, with the Financial Conduct Authority already consulting on incorporating the standards into UK listing rules.
Craig Jones, Managing Director of Circular Ecology, stated:
“This is a welcome and long anticipated release, that will hopefully bring more consistency, transparency and integrity to sustainability and GHG emission reporting.”

