UK Sustainability Reporting Standards published

Following a consultation process, last week (25 February), the UK Government published the UK Sustainability Reporting Standards (UK SRS) S1 and S2. The standards are available for voluntary use, by any entity that chooses to do so.

Subsequently, the government and the Financial Conduct Authority (FCA) will consider whether to introduce requirements for certain UK entities to report against these standards. The FCA is currently consulting on amendments to the UK Listing Rules. The consultation is open until 20 March 2026.

Any members who are interested in sustainability reporting should read through the new UK Standards and respond to the FCA consultation if relevant.

UK Sustainability Reporting Standards - GOV.UK