UK SUSTAINABILITY REPORTING STANDARDS (SRS S1 & SRS S2) – FINAL VERSIONS PUBLISHED 
The UK Government has published the final versions of the UK Sustainability Reporting Standards (UK SRS), marking the completion of the UK’s process to endorse the standards developed by the International Sustainability Standards Board (ISSB).
The published standards are UK SRS S1, which covers general sustainability-related risks and opportunities, and UK SRS S2, which focuses specifically on climate-related risks and opportunities. The standards are now available for voluntary use by any organisation. This follows the Government’s 2025 consultation on the draft UK SRS, alongside which a response to stakeholder feedback has now also been published.
You can access the documents here:
• Final standards: UK Sustainability Reporting Standards – UK SRS S1 and UK SRS S2
• Consultation response: Exposure drafts – UK Sustainability Reporting Standards
UK SRS are closely aligned with the ISSB standards, helping ensure consistency with international sustainability reporting frameworks. Annex A of the Government’s consultation response includes a detailed mapping between IFRS S1 and UK SRS S1, and IFRS S2 and UK SRS S2.
Next steps
The Government will consider whether to introduce mandatory reporting requirements for UK SRS as part of its Modernising Corporate Reporting (MCR) programme announced in October 2025. A consultation on a broader package of corporate reporting reforms is expected later this year.
In parallel, the Financial Conduct Authority (FCA) has launched a consultation on proposals to update its Listing Rules to require listed companies to report against UK SRS. Stakeholders are encouraged to engage with this consultation, which closes on 20 March.