UK SRS is voluntary today.
Your customers may soon report under it.
The UK has adopted its own versions of the ISSB's IFRS S1 and S2. The FCA has proposed that listed companies use them from 2027, and their suppliers will be asked for the data behind the climate figures.
On our roadmap. A UK SRS lens is in development. The platform already builds the Scope 1 and 2 figures that UK SRS S2 starts from.
UK SRS at a glance
On our roadmap- Standards
- UK SRS S1 (general) and UK SRS S2 (climate)
- Based on
- IFRS S1 and S2 from the ISSB, with UK amendments
- Status
- Finalised February 2026 and open for voluntary use
- Proposed mandate
- Listed issuers, from 1 January 2027, subject to final FCA rules
- Unlisted companies
- No requirement announced
Source: GOV.UK, UK Sustainability Reporting Standards (25 Feb 2026); FCA CP26/5 (30 Jan 2026).
What UK SRS covers, and who it reaches
Two standards: one general, one on climate. Most firms with 10 to 249 staff meet them through a customer, not the law.
Who it applies to
- Any company can use UK SRS voluntarily now.
- The FCA has consulted on requiring listed issuers to report against it, with rules proposed from 1 January 2027.
- No requirement for unlisted companies has been announced.
- Suppliers meet it through listed customers that need their emissions data.
Source: GOV.UK, UK Sustainability Reporting Standards; FCA CP26/5.
What it asks for
- S1: sustainability risks and opportunities, set out as governance, strategy, risk management, and metrics and targets.
- S2: climate disclosures, including gross Scope 1, 2 and 3 emissions.
- Climate resilience analysis, with the assumptions behind each scenario.
- Reporting alongside the financial statements, for the same period.
Source: GOV.UK, UK Sustainability Reporting Standards, based on IFRS S1 and S2.
Dates to know
Two steps have happened. The next two are proposals, not final rules.
FCA consultation
Published
The FCA consulted on requiring listed issuers to report against UK SRS.
Source: FCA, CP26/5
Standards finalised
Published
UK SRS S1 and S2 were finalised and made available for voluntary use by any entity.
Source: GOV.UK, 25 Feb 2026
FCA policy statement
Expected, not final
The FCA aims to publish its policy statement, subject to the final UK SRS.
Source: FCA, CP26/5
Proposed start for listed issuers
Expected, not final
The date the FCA proposed for its rules to come into force.
Source: FCA, CP26/5
Where UK SRS stands, and how it reaches you
The standards sit with listed companies first. The request for figures travels down their supply chains.
Where UK SRS stands
Status checked September 2026
- 30 Jan 2026FCA consults on requiring listed issuers to report against UK SRS (FCA CP26/5)
- Feb 2026UK SRS S1 and S2 finalised and open for voluntary use (GOV.UK)
- Autumn 2026FCA aims to publish its policy statement (FCA CP26/5)
- 1 Jan 2027Proposed start of the FCA rules for listed issuers (FCA CP26/5)
- Not announcedAny requirement for unlisted companies (GOV.UK)
How it reaches a supplier
Most firms with 10 to 249 staff meet UK SRS through a customer
- Listed customerReports under UK SRS S2, which asks for gross Scope 3 emissions
- Supplier requestAsks its suppliers for energy and emissions data
- Your companyAnswers with Scope 1 and 2 figures and the bills behind them
Listed customers will need figures from their suppliers
S2 asks for gross Scope 3 emissions. For a listed manufacturer or retailer, much of that sits with its suppliers.
Scope 3
S2 includes value-chain emissions
A listed customer reporting under S2 needs emissions from its value chain, which is where its suppliers come in.
Source: GOV.UK, UK SRS S2
Timing
Rules are proposed from 1 January 2027
The FCA aims to publish its policy statement in autumn 2026, with rules coming into force from 1 January 2027.
Source: FCA, CP26/5, 30 Jan 2026
Requests
Carbon data requests already arrive
37% of UK firms with 50 to 249 staff were asked for carbon data in the previous 12 months.
Source: British Business Bank, SMEs and Net Zero 2025, October 2025
Lenders
Banks ask about climate risk too
Banks, building societies and insurers now work to the PRA's SS5/25 on climate risk, one reason relationship banks ask borrowers about energy and emissions.
Source: Bank of England, PRA PS25/25 and SS5/25, 3 Dec 2025
How to get ready while the rules settle
Measure Scope 1 and 2
Build your footprint from electricity, gas and fuel bills in the platform, with the upstream energy share of Scope 3 added.
Keep the evidence
Every figure keeps its bill and its calculation, so a customer can see where it came from.
Answer requests
Our team helps you answer questionnaires from listed customers with the figures you have.
Follow the rules as they land
We track the FCA policy statement. The UK SRS lens is in development, and we will tell you when it is ready.
What ESGen does for UK SRS today
The UK SRS lens is on our roadmap and is not live yet. Here is what you can use now.
In the platform
The figures S2 starts from
Available now in the platform.
- Scope 1 and 2 from UK electricity, gas, diesel, petrol and staff-car miles
- The upstream energy share of Scope 3, added automatically
- Evidence library and calculation log
- A sign-off lock for each reporting period
Reporting period 2025/26
Signed off
- Scope 1412 tCO₂eLocked
- Scope 2615 tCO₂eLocked
- Upstream energy183 tCO₂eLocked
With our team
Help with customer requests
Our team works from your measured figures.
- Answer customer questionnaires that ask for UK SRS-style data
- Explain what a request needs and what you already have
- Draft the policy documents buyers ask for
Outside what we do
Not live yet, or not us
Said plainly, so you can plan around it.
- A UK SRS lens in the platform (on our roadmap)
- Scope 3 beyond energy, which we scope with you as separate work
- Climate scenario analysis
- Assurance of your disclosures
Learn more about UK reporting
UK SRS questions, answered
Could not find your answer? Talk to our team or email contactus@esgen.co.uk.
Sources
Rules change. We checked these sources in September 2026. Confirm your own position with your advisers before you rely on them.
Get your figures ready before the request arrives
Book a 30-minute walkthrough and we will show you the Scope 1 and 2 figures the platform builds today.