UK SRS Deadlines & Timeline
Complete implementation schedule for UK Sustainability Reporting Standards. Critical dates for S2 climate reporting, S1 general sustainability, and compliance milestones.
Critical Upcoming Deadlines
UK SRS S2 (climate) becomes mandatory for large listed companies and PIEs on 1 January 2027 - just 259 days away. First annual reports will be due by December 2027 or March 2028 depending on year-end.
Check your compliance requirementsComplete Implementation Timeline
February 2026
UK SRS S1 & S2 Published by FRC
The Financial Reporting Council published final UK SRS standards with UK-specific modifications to IFRS S1 and S2.
- • Final standards available for voluntary early adoption
- • Implementation guidance and examples published
- • Educational resources and training materials released
1 January 2027
UK SRS S2 (Climate) Becomes Mandatory
Climate-related disclosures become mandatory for premium-listed companies and large public interest entities under FCA listing rules.
- • Scope 1 and 2 emissions reporting required
- • Scope 3 carve-out available in year 1
- • Climate scenario analysis mandatory
- • Transition plans required
Dec 2027 / Mar 2028
First UK SRS S2 Annual Reports Due
Companies must publish their first UK SRS S2 climate disclosures in annual reports. Deadline depends on financial year-end.
- • Calendar year companies: Reports due by March 2028
- • March year-end companies: Reports due by December 2027
- • Limited assurance required on selected metrics
1 January 2028
End of Scope 3 Carve-Out Period
UK-specific transitional relief for Scope 3 emissions ends. Full supply chain emissions disclosure required unless impractical.
- • All 15 GHG Protocol Scope 3 categories must be assessed
- • Materiality assessment required for each category
- • Supply chain engagement necessary
1 January 2029
UK SRS S1 (General Sustainability) Begins
General sustainability disclosures begin on comply-or-explain basis. Covers all material sustainability topics beyond climate.
- • Biodiversity and ecosystem impacts
- • Water resources and waste management
- • Human capital and workforce matters
- • Supply chain and value chain impacts
Compliance Preparation Checklist
For January 2027 (S2 Climate)
- Conduct climate risk assessment (physical & transition)
- Implement Scope 1 & 2 emissions monitoring
- Develop climate scenario analysis capabilities
- Create transition plan and targets
- Establish governance and oversight structures
For January 2028 (Full Scope 3)
- Map complete value chain and suppliers
- Assess all 15 GHG Protocol Scope 3 categories
- Engage suppliers on emissions data collection
- Implement data collection and verification systems
- Plan for external assurance requirements
Start Your Compliance Journey Today
With 259 days until UK SRS S2 becomes mandatory, early preparation is critical. Use our tools and guidance to assess your requirements and develop an implementation plan.