The UK Sustainability Reporting Standards — UK SRS S1 and S2 — are the UK's version of the ISSB standards, published by the government on 25 February 2026.
UK SRS S1 covers general sustainability-related financial disclosures and UK SRS S2 covers climate. They follow IFRS S1 and S2 closely, with a small number of UK amendments — for example, references to the SASB standards are optional. The standards are voluntary on their own; they become mandatory only when a regulator requires them. On 30 September 2026 the FCA published final rules (PS26/19) requiring listed companies to report against UK SRS on a comply-or-explain basis for periods starting on or after 1 January 2027.
The full course goes from the legal text to the working file your client or finance team needs. Join the waitlist to hear first when it opens.
This hub is general information for professional education. It is not legal or tax advice.