FREE FACTSHEET: UK Sustainability Reporting Standards – What businesses need to know

These standards are intended to align with the ISSB’s global framework while being tailored to the UK’s context. Draft consultations are now open. The aim is to create a clear, consistent system for companies to report on sustainability and climate impacts, enabling the UK to track progress effectively while remaining in step with international practices.

Large listed companies and financial institutions are expected to be among the first organisations required to adopt the new rules, with mandatory reporting anticipated no earlier than accounting periods starting on or after 1 January 2026. Further consultation is underway to determine how and when requirements will extend to other entities, including large private companies.

The standards are designed to ensure investors and stakeholders have access to reliable, comparable information on how sustainability factors impact financial performance and long-term resilience.

Read more about UK SRS by downloading our factsheet below.