📢 What The New UK Sustainability Reporting Standards (SRS) Mean For Business…

The UK Government is set to introduce the UK Sustainability Reporting Standards (UK SRS) — a new framework designed to improve how companies disclose sustainability-related financial information and align the UK with global best practice.

🔍 Key points businesses should know

• What is UK SRS? The UK SRS will incorporate the International Sustainability Standards Board’s (ISSB) standards — now called UK SRS S1 and S2 — into UK reporting frameworks. It sets out expectations for transparent disclosure of sustainability-related risks and opportunities that could affect enterprise value.

• When it takes effect: Final standards are expected to be published in early 2026 and will initially be available on a voluntary basis. Regulators will then consider mandating reporting for certain entities, such as listed and economically significant companies.

• How it affects reporting: UK SRS goes beyond current climate-focused reporting. It requires deeper integration of sustainability with financial results and greater transparency on governance, risk management and metrics.

• Strategic shift: Rather than simply reporting emissions data, UK SRS encourages businesses to embed sustainability into strategic planning, risk assessment and investor communications.

📈 Why this matters for organisations

📌 It drives consistency, comparability and credibility in sustainability disclosures.

📌 Early preparation positions companies ahead of future mandatory reporting.

📌 Investors and stakeholders will increasingly expect high-quality, decision-useful sustainability information.

Next step: Businesses should review current reporting frameworks, assess gaps and begin planning for alignment with the UK SRS ahead of regulatory changes. For tailored guidance and support with your transition, contact hello@gleg.co.uk to speak with our team.