The government has published finalised versions
On 25 February 2026 the government published finalised versions of UK Sustainability Reporting Standards (UK SRS).
This marks the culmination of the government's process to endorse the standards issued by the International Sustainability Standards Board for use in the UK.
The standards are UK SRS S1 (which covers general sustainability-related risks and opportunities) and UK SRS S2 (climate-related risks and opportunities). These are available for voluntary use, by any entity, as they choose.
This publication follows the 2025 consultation on the draft versions of UK SRS. Alongside the final UK SRS, the government has also published its response to the feedback received to that consultation.
