Who Must Comply with UK SRS?
Complete guide to UK Sustainability Reporting Standards compliance requirements for premium-listed companies, public interest entities, and TCFD scope organizations.
Key Summary
Approximately 515 UK companies will be in scope for mandatory UK SRS S2 (climate) reporting from January 2027, with UK SRS S1 (general sustainability) following on a comply-or-explain basis from 2029. The scope covers premium-listed companies, large public interest entities, and organizations currently subject to TCFD requirements.
UK SRS Compliance Requirements by Entity Type
| Entity Type | UK SRS S2 (Climate) | UK SRS S1 (General) | Estimated Count |
|---|---|---|---|
| UK Premium Listed Companies | Mandatory from 1 Jan 2027 | Comply-or-explain from 2029 | ~300 |
| Large Public Interest Entities (PIEs) | Mandatory from 1 Jan 2027 | Comply-or-explain from 2029 | ~150 |
| Large Private Companies (Future) | Under consultation | Under consultation | TBD |
| Standard Listed / AIM Companies | Voluntary adoption | Voluntary adoption | ~1,000+ |
Premium Listed Companies
Companies with a premium listing on the London Stock Exchange Main Market must comply with UK SRS requirements.
- • FTSE 100 companies (all premium listed)
- • FTSE 250 companies (majority premium listed)
- • Investment trusts and funds
- • International companies with UK primary listing
Public Interest Entities
Large public interest entities as defined by the FCA listing rules and Companies Act requirements.
- • Banks and building societies
- • Insurance companies and insurers
- • Large asset managers
- • Credit institutions and investment firms
Size and Qualification Thresholds
Large Company Criteria
Companies must meet at least two of the following criteria to qualify as "large" under Companies Act 2006 requirements:
Implementation Timeline
January 2027
UK SRS S2 (climate) becomes mandatory for all in-scope entities. First annual reports due by December 2027/March 2028 depending on year-end.
January 2028
End of UK-specific Scope 3 carve-out period. Full Scope 3 emissions disclosure required unless impractical.
January 2029
UK SRS S1 (general sustainability) begins on comply-or-explain basis. Covers all material sustainability topics beyond climate.
Check Your Compliance Status
Use our interactive tools to determine if your company is in scope for UK SRS requirements and understand your specific compliance obligations.