About · Independent reference
About UK SRS Report
UK SRS Report is an independent UK SRS guide to the UK Sustainability Reporting Standards, written for finance directors, sustainability managers, compliance officers and advisers.
Every figure, date and threshold is cited to the instrument that sets it.
We are not a regulator, not regulated, and not affiliated with any regulator or government body.
Purpose
An independent UK SRS guide: purpose and audience
uksrsreport.co.uk is an independent UK SRS guide: a reference resource on the UK Sustainability Reporting Standards (UK SRS), which were published by the Department for Business and Trade on 25 February 2026 and are available for voluntary use.
This site’s particular focus is delivery.
That means what the standards ask for, how the FCA’s final rules apply them to listed companies on a comply-or-explain basis from 1 January 2027, and what the practical work of preparing looks like.
Written for
- Finance directors and CFOs preparing for the FCA’s comply-or-explain UK SRS rules
- Sustainability managers implementing UK SRS disclosure frameworks
- Compliance officers tracking regulatory developments
- Legal and advisory professionals supporting client compliance
- Board members overseeing sustainability governance
- Investors and analysts evaluating sustainability disclosures
Sourcing
How we source what we publish
Every factual claim on this site traces to a primary source, named to the provision — the paragraph of the standard, the rule in the FCA Handbook, the section of the Act, or the page of the consultation paper.
The sources we treat as authoritative are these.
GOV.UK
The UK SRS S1 and S2 standards and the Government’s consultation response.
Financial Conduct Authority
Consultation papers, policy statements and the FCA Handbook.
Financial Reporting Council
Standards, guidance and FAQs.
IFRS Foundation
The ISSB Standards and implementation materials.
legislation.gov.uk
Legislation as published, alongside the GHG Protocol standards.
Commentary from accounting firms, law firms and software vendors is never the source for a figure, date or threshold on this site.
Where it appears, it is labelled as corroboration.
UK SRS S1 and S2 are voluntary standards.
Where the FCA’s rules are the source of an obligation, we write “comply or explain”, not “mandatory”, and we say what was only proposed in the consultation.
Corrections
We correct ourselves
Where a page has carried an error, we correct it against the primary source and update that page’s verified date.
Full correction passes ran across this site in July and September 2026.
If you find a claim that does not match its cited source, tell us and we will check it against the instrument.
Tell us via the contact page and we will check it against the instrument.
Independence
Independence and disclaimer
uksrsreport.co.uk is published by Fractional Quest Ltd, company number 17322105, registered at 71–75 Shelton Street, London WC2H 9JQ.
We are an independent reference resource.
We are not affiliated with, endorsed by, or connected to the UK Government, the Financial Conduct Authority (FCA), the Financial Reporting Council (FRC), the IFRS Foundation, or any regulatory body.
Users should refer to the official sources linked on each page for definitive guidance, and take professional advice for specific compliance situations.
We are not FCA-authorised, and we hold no professional accreditation or certification.
Nothing on this site is legal, financial, investment or professional advice.
Review
Content review
Every page carries its own last verified date, updated only when the content of that page has been checked or changed.
A full re-verification pass is triggered when a primary source changes.
The most recent followed the FCA’s final rules on CP26/5, published on 30 September 2026.
Verification passes
- July 2026Full correction pass
Corrections made against the primary sources, across the site.
- September 2026Full correction pass
Corrections made against the primary sources, across the site.
- 30 Sep 2026FCA final rules (PS26/19)
UK SRS status language re-verified across the site against the FCA’s final rules.