The UK SRS regulatory timeline
Five-year path from the Technical Advisory Committee's first endorsement recommendation to the proposed comply-or-explain mandate for broader sustainability disclosures. Three regulators, two committees, one set of standards.
Last verified 12 May 2026 · Tap a milestone for sources
Dual Obligation Period
SECR and UK SRS are currently separate obligations. The Government has committed to reviewing interaction between the two frameworks to reduce duplication. A phased retirement of SECR is widely anticipated but no formal timeline is confirmed.
SECR Obligations Remain in Place
The Streamlined Energy and Carbon Reporting regulations, SI 2018/1155 (the SECR regulations), in force for accounting periods beginning on or after 1 April 2019, require qualifying UK companies and LLPs to disclose their energy consumption and greenhouse gas emissions.
SECR applies to quoted companies, large unquoted companies, and LLPs that meet the size criteria: more than 250 employees, turnover exceeding £36m, or balance sheet total exceeding £18m.
The disclosure requirements include total UK energy consumption, GHG Protocol Corporate Standard Scope 1 and Scope 2 greenhouse gas emissions disclosure, an intensity ratio, and narrative description of energy efficiency measures taken during the reporting period.
How UK SRS Extends Beyond SECR
UK SRS does not replace SECR but significantly expands disclosure requirements.
Where SECR focuses on energy consumption and basic greenhouse gas emissions, UK SRS requires comprehensive disclosures including IFRS S2 scenario analysis, risk and opportunity assessment, and quantified financial impacts.
UK SRS S2 is eventually intended to supersede SECR for companies in scope of both frameworks, though this integration requires careful management during the transition period. The Government consultation on non-financial reporting review addresses this rationalisation process.
Data Consistency Requirements
For companies subject to both frameworks, SECR emissions data and UK SRS disclosures cannot contradict each other.
Companies must maintain consistency using the same underlying GHG measurement systems while accommodating different reporting boundaries.
The practical risk is fragmentation if different teams prepare SECR and UK SRS disclosures using different methodologies.
Companies should establish a single source of truth for emissions data with clear reconciliation where reporting boundaries differ.
Managing the Dual Obligation
During the period when both frameworks apply, companies should adopt an integrated approach. With FCA CP26/5 mandatory UK SRS S2 from 1 January 2027 proposed, companies need structured processes to manage dual reporting efficiently.
Rather than treating SECR and UK SRS as separate workstreams, companies should establish an integrated reporting process that produces data for both frameworks from a single underlying dataset, minimising duplication and inconsistency risks.