Governance & Policy

UK Sustainability Reporting Standards (UK SRS)

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Definition

The UK Sustainability Reporting Standards are the UK-endorsed versions of the IFRS Foundation's ISSB standards — IFRS S1 (general sustainability-related disclosures) and S2 (climate-related disclosures) — prepared through the UK Sustainability Disclosure Technical Advisory Committee's assessment for use in UK regulation. They form the reporting basis for the UK's Sustainability Disclosure Requirements regime, under which listed companies and financial institutions are brought into mandatory ISSB-aligned reporting.

References

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This reference provides supporting context for how “UK Sustainability Reporting Standards (UK SRS)” is defined and used.

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Source imported for editorial provenance.

Overview

How it is used

The standards structure UK listing authority requirements, corporate reporting preparation, and international comparison of ISSB adoption approaches.

Why it matters

UK SRS is where the global baseline meets a major market's law — the proof case for disclosure convergence.