The UK Sustainability Reporting Standards (UK SRS) represent a profound shift in how companies will need to report their sustainability performance.
It is a framework designed by the UK Government, based on international ISSB standards and adapted to the UK’s regulatory and business context.
The goal is clear: provide investors, financial markets and stakeholders with reliable, comparable and decision-useful information.
In other words, the aim is for sustainability reports to stop being a marginal annex and become an essential part of corporate information.
This confirms a trend already visible across markets: sustainability has become a strategic lever.
If a company does not measure and communicate its risks and opportunities in a structured way, it will hardly be competitive compared to those that do.
In the following sections, we will delve into what these standards consist of, their implications, and how companies can prepare for this new landscape.
The UK Sustainability Reporting Standards are more than a formality. They represent the need for companies to measure, manage and report their ESG information with a financial and strategic focus.
In this context, Dcycle makes it simple. We are not auditors or consultants, but a solution for companies that centralizes all your ESG information and adapts it to any use case: EINF, SBTi, CSRD, Taxonomy or ISOs.
We work with the idea of a single ESG database to cover multiple frameworks. This means less duplication, more accuracy, and a real shift in focus: sustainability as a strategic driver, not an operational cost.
At Dcycle, we help companies connect their financial and sustainability strategy, anticipate regulatory demands, and strengthen their market position.
In practice, this means:
This way, companies comply with UK SRS while also being prepared for any present or future standard.
Speeki has positioned itself as one of the most comprehensive platforms for managing ESG data with a global outlook.
Its solution is designed to adapt rapidly to frameworks such as UK SRS, as it already offers templates and reports aligned with IFRS S1/S2, CSRD, ESRS, GRI and TCFD.
The key lies in automated reporting. With Speeki, we can gather data once and generate multiple reports tailored to each regulation, without having to redo the work.
Additionally, its internal control system helps maintain consistency and traceability at all times.
It's a powerful alternative for companies needing to comply with multiple regulations simultaneously, ensuring coherence and reduced reporting costs.
Neo eco focuses on linking ESG data directly with the company's accounting and finance systems.
This is particularly relevant for UK SRS, which follow a financial materiality approach. That is, they require reporting on how ESG factors may impact the company's economic situation.
Its strength is that it integrates ESG metrics with financial systems, creating a unified view that connects risks, opportunities and strategy.
This allows companies not only to comply with the standards, but also to use the data as a financial management tool.
In this way, Neo eco creates a bridge between sustainability officers and finance teams, avoiding the disconnect that often complicates reporting.
Ecodesk is a SaaS platform focused on gathering ESG data from the supply chain.
Though not designed specifically for UK SRS, its ability to map and consolidate supplier information makes it a very useful option for companies with complex value chains.
Its core proposition is based on dashboards and reports aligned with standards such as CDP, GRI and GHG Protocol.
This enables companies to anticipate disclosure requirements on climate and social topics that are central to UK SRS.
For global organizations dependent on multiple suppliers, Ecodesk offers a practical way to control ESG data, ensuring quality and consistency before it appears in the final report.
RepRisk is not a reporting software per se, but a provider of ESG data specialized in reputational and conduct risks.
Its approach is based on the continuous analysis of news, media and external sources to identify risks that may impact a company's valuation or stakeholders' perception.
Although it does not by itself meet UK SRS requirements, its integration with a reporting platform adds value, providing a broader picture of sustainability risks.
In a context where UK standards require companies to explain risks and opportunities, having reputational risk data can make a difference.
RepRisk is ideal as a complement to other solutions, as it helps deepen the ESG risk narrative and strengthen the company’s case before regulators and investors.
Workiva is well known for its ability to consolidate complex data into a single reporting environment.
Its solution focuses on real-time collaboration across teams, allowing integrated work on financial and sustainability reports without relying on dispersed manual processes.
For UK SRS, this is a big advantage: companies can produce fully auditable reports, with traceability of every data point, and the possibility to update them as regulations evolve.
Moreover, as a multi-standard platform, it allows companies to generate simultaneous reports aligned with frameworks such as IFRS S1/S2, CSRD or TCFD, avoiding duplication of efforts.
It’s especially attractive for large organizations or international structures needing consistency, transparency and efficiency in all their ESG reporting.
Brightest offers a clear approach: turning key sustainability indicators (KPIs) into a practical tool for management and compliance.
Its platform is designed to centralize information and give visibility to sustainability leaders and executives in the same space.
In relation to UK SRS, this capability is crucial. The standard demands accurate metric reporting and explanations of how they impact the company’s financial situation.
With Brightest, we can gather ESG data from different areas, consolidate it, and transform it into reports that meet regulatory requirements.
The system is also designed to track goals and results over time, allowing companies to demonstrate real progress to investors, regulators and other stakeholders.
osapiens HUB focuses on value chain traceability, which is becoming a critical aspect of corporate sustainability.
Using artificial intelligence, it enables companies to map suppliers, analyze associated risks, and generate a clear overview of the entire ecosystem in which the company operates.
For UK SRS, which includes the disclosure of sustainability-related risks and opportunities, this functionality is essential.
Having reliable supplier and supply chain data helps identify material risks and strengthens the quality of reporting.
Moreover, the platform goes beyond the UK standard. It is designed to meet European requirements such as CSRD or CSDDD, making it a versatile solution for companies operating across multiple markets.
Within the Wolters Kluwer ecosystem, both Enablon and OneSumX are leaders in risk, compliance and sustainability management.
Enablon focuses on ESG, EHS and operational environments, while OneSumX specializes in the financial side, with particular emphasis on climate risks and regulatory compliance for financial institutions.
Applied to UK SRS, their value lies in offering a comprehensive management framework: from sustainability data collection to financial risk analysis related to climate.
This allows companies not only to comply with the standard but also to strengthen their internal control processes and prepare reports suitable for external assurance.
These are robust solutions, especially useful for regulated sectors that must deeply integrate ESG metrics into their risk management strategies.
DitchCarbon was born in London with a very specific goal: facilitate the management of Scope 3 emissions in value chains, one of the most complex and demanding areas in sustainability reporting.
It uses AI algorithms to automatically identify, gather and verify emission data from suppliers and investments.
This is especially relevant for UK SRS S2, which implements a staggered climate disclosure requirement. From the second year onward, companies must report indirect value chain emissions.
With DitchCarbon, this process is highly simplified, and the data obtained is more reliable than manually gathered figures.
It is a focused and practical solution, ideal for companies that need to reinforce the accuracy and credibility of their reports on climate and emissions.
Additionally, the integration of sustainable finance frameworks enables companies to align their climate strategies with long-term financial objectives. This is crucial for ensuring that investment and mitigation decisions are based on robust sustainability and profitability criteria.
The UK Sustainability Reporting Standards (UK SRS) are the set of rules proposed by the UK Government to standardize how companies report their sustainability information.
Their goal is not to add complexity, but to offer a clear framework that ensures consistent and comparable data.
The intention is for sustainability-related information to carry equal importance and credibility as financial statements.
In this way, investors and capital markets can make decisions based on solid information, without relying on voluntary or incomplete reports.
The UK SRS thus become a key piece in the transformation of corporate information. It's not about complying for the sake of it, but about making sustainability a strategic factor for business competitiveness.
The UK SRS are essentially the UK’s adaptation of the International Sustainability Standards Board (ISSB) standards.
They are inspired by the work of the international body, but adjusted to the British context to create a local framework that fits into the country's legislation and financial regulations.
This means companies are not starting from scratch. They can leverage the international convergence with IFRS standards, making it easier for those already familiar with ISSB guidelines.
The core of the UK SRS lies in two international references: IFRS S1 and IFRS S2.
The UK did not seek to reinvent the framework, but to adapt what is already globally recognized.
As a result, the UK SRS guarantee comparability and prevent companies from facing contradictory standards across jurisdictions.
The purpose of these standards is to deliver useful and comparable information.
This means investors can assess a UK company's data on equal footing with a company from another market applying IFRS.
Thus, reports cease to be standalone documents and become tools that build market trust.
Ultimately, the goal is to show with data how ESG factors influence strategy and financial standing.
The UK SRS are divided into two major blocks, each with a specific but complementary purpose.
UK SRS S1 establishes the general requirements for disclosing sustainability-related information.
This includes identifying what ESG risks and opportunities may affect the company and how that information should be presented alongside financial statements.
S1 lays the foundation for transparency, ensuring that reports are not limited to partial data, but provide a complete and business-connected view.
UK SRS S2 drills down into climate-related matters.
It requires companies to disclose information on physical risks, transition risks, climate resilience plans, and emissions metrics.
A key point is the progressive inclusion of Scope 1, 2 and 3 emissions, which requires companies to measure their impact accurately and plan how to reduce it over time.
Both S1 and S2 follow the same structure as the TCFD framework, which is internationally recognized.
This means organizing information into four key pillars:
This alignment facilitates adoption, since companies can structure their reports in a format familiar to investors and regulators, without reinventing processes or methodologies.
The UK SRS are not emerging in isolation, but are part of a broader government strategy to modernize the corporate reporting framework.
Currently, the process is in the public consultation phase, open from June 25 to September 17, 2025, and the results will determine the final adjustments before official adoption.
The technical work has been supported by two key committees:
The Technical Advisory Committee (TAC) assessed the adaptation of IFRS S1 and S2 to the UK context and, in December 2024, proposed four modifications to improve practical implementation.
Meanwhile, the Policy and Implementation Committee (PIC) added two additional changes, focused on how to deploy the standards realistically in the market.
In total, these amount to six minor modifications compared to IFRS, confirming the intention to maintain strong international convergence while ensuring local flexibility.
A key point lies in the approach to materiality.
The UK SRS align with the ISSB vision and adopt a financial materiality perspective. That is, they only require the disclosure of sustainability information that has a direct or potential impact on the company’s financial performance.
In contrast, the European ESRS apply the double materiality principle, combining financial materiality with the impact that companies have on society and the environment.
This distinction makes European reports broader in scope and detail.
For companies operating under both frameworks, the practical implication is clear: they must manage two different levels of reporting demands.
In the UK, the focus is on what affects finances, while in Europe, companies must also report their broader footprint on the environment and society.
This is where softwares like ours become essential, as they allow companies to collect all ESG information in a single system and distribute it according to the requirements of each framework, whether it's EINF, CSRD, SBTi, Taxonomy or ISOs.
In this way, companies not only comply with both British and European standards, but also turn their ESG data into a strategic tool that strengthens their competitiveness in any market.
Although the UK SRS are built upon the international ISSB standards, the UK Government has introduced some specific adjustments.
These are minor differences, but highly relevant for compliance planning.
The ISSB allowed that, during the first year, sustainability disclosures could be published at a different time than the financial statements.
In the UK, that leeway is not granted. The sustainability information must be published at the same time, reinforcing the connection between finance and sustainability.
The UK opted for a longer phased implementation.
This staggered approach allows companies to adapt gradually, without halting progress.
While the ISSB mandates the use of the GICS classification, the UK allows companies to use this standard or an equivalent, when more appropriate.
This grants greater flexibility and enables companies to adapt the information to specific sectoral realities.
The UK SRS do not include a fixed effective date within the standard itself.
The enforcement date will depend on subsequent legislation or regulation, giving the government space to set the pace depending on the political and economic context.
Under ISSB, there is a mandatory reference to SASB guidelines. In the UK, this reference becomes optional.
The goal is to better align the standard with the British framework and avoid additional obligations that could discourage compliance.
The transitional reliefs do not depend on the initial publication date, but on the moment a company becomes required to report.
This means that if a company starts reporting voluntarily, it will not lose its access to adaptation periods.
These differences may seem technical, but they significantly affect the planning of data collection, timelines and internal processes.
This is where a solution like ours becomes valuable, because we are not auditors or consultants — we are a platform that centralizes your ESG information and distributes it across any regulatory framework.
This way, we avoid duplication and ensure that sustainability becomes a strategic lever for competitiveness, not an administrative burden.
The UK SRS consultation process opened in June 2025 and will remain open until September 2025.
This period is critical for companies, investors and other stakeholders to share their views before the standard is finalized.
The government is expected to publish the final versions in Autumn 2025.
Initially, these will be voluntary frameworks, intended to help organizations transition smoothly without a sudden move to mandatory compliance.
Mandatory status will come later. To extend UK SRS beyond directly regulated companies, a legislative change will be necessary.
However, the FCA could act sooner and impose these standards on listed companies through its Listing Rules, even before more substantial legal reforms take place.
The UK SRS S2 standard focuses on climate disclosures and specifies what kind of information companies must report.
The aim is to go beyond generic narratives and provide data that can be analyzed and compared in the markets.
Companies must disclose information on:
The goal is to explain how these factors could impact the business and its financial results.
Additionally, companies must conduct a climate resilience analysis using scenarios.
This means showing how the company would perform under various future scenarios, from low-impact climate trajectories to more severe ones.
Greenhouse gas emissions metrics are a central pillar.
Reporting is phased:
This allows companies to gradually incorporate the most complex data from the value chain.
Finally, a climate transition plan is required.
It is not enough to measure; companies must demonstrate how they will reduce their impact over time, with clear goals, defined investments, and verifiable outcomes.
This point is especially sensitive because it connects sustainability with the business’s medium- and long-term viability.
In this context, what’s needed is a solution that gathers and organizes all ESG data in one system.
In our case, at Dcycle, we are not auditors or consultants. We are a platform that distributes your ESG information across any framework: from UK SRS to CSRD, EINF, SBTi, Taxonomy or ISOs.
This way, we avoid duplication and ensure that sustainability truly becomes a strategic lever that enhances market competitiveness.
The arrival of the UK SRS requires companies in the UK to take a further step in how they manage and communicate their ESG information.
This is not just about complying with a regulation, but about reorganizing internal processes so that sustainability is fully integrated into the business strategy.
A first key aspect is to establish clear governance at the board level.
Sustainability responsibilities can no longer remain in isolated departments — they must be assumed at the highest level to ensure that financial and non-financial information are fully connected.
Another essential point is having a map of financial risks linked to sustainability.
Identifying physical, transition or social risks and connecting them to business viability allows us to prioritize actions and avoid future surprises.
Data collection becomes critical. We need reliable metrics, especially on GHG emissions and the value chain.
Without solid data, any report loses credibility and ceases to be useful for both investors and regulators.
In particular, properly measuring the Carbon Footprint is key to identifying critical areas for improvement and climate planning.
Companies will also need to prepare a climate transition plan aligned with their financial strategy.
It’s not enough to measure the impact. It’s essential to demonstrate how it will be reduced, with clear targets, defined investments, and verifiable results over time.
Moreover, external verification processes are gaining prominence.
The UK Government is assessing how to register and supervise assurance providers, which means that reports must be ready to pass increasingly demanding reviews.
The UK SRS are part of a triple consultation that also includes:
The objective is to create a coherent system in which sustainability is integrated across all aspects of corporate reporting.
At the same time, the government is planning to streamline non-financial reporting under the Companies Act 2006, aiming to reduce administrative burdens and simplify the regulatory framework.
Ultimately, this entire process seeks to modernize, simplify, and strengthen the credibility of corporate information.
For companies, this means preparing in advance and having solutions that make it possible to gather, organize and distribute ESG information across multiple frameworks at once.
In our case, at Dcycle, we are not auditors or consultants. We are a solution that centralizes your ESG data and adapts it to any requirement, from UK SRS to CSRD, SBTi, Taxonomy or ISOs.
This way, we don’t just comply with what the UK demands — we turn sustainability into a strategic lever to compete in any market.
The arrival of the UK SRS opens a new scenario for all companies operating in the UK.
This is not just about adapting to a future obligation, but about preparing now to manage ESG information with the same rigor as financial data.
In this context, at Dcycle, we are clear about our role.
We are not auditors or consultants. We are a solution for companies that centralizes all ESG information and distributes it in any framework: EINF, CSRD, SBTi, Taxonomy, ISOs or UK SRS.
Our value proposition is to simplify what has until now been a complex process.
With a single system, we can:
This prevents duplication, reduces errors, and frees up resources previously lost in manual processes.
The value of this approach is that we turn sustainability into a strategic asset.
The UK SRS focuses on how sustainability risks and opportunities affect financials, which requires having clear, verifiable, and comparable information.
With Dcycle, companies can anticipate and demonstrate that sustainability is embedded in their financial strategy.
We also offer flexibility to adapt to different levels of maturity.
Some companies already measure part of their emissions or risks, while others are just getting started.
Our system is designed to support companies at any stage, ensuring that each step builds a solid foundation to comply with current and future standards.
Ultimately, what we want is for companies to stop seeing the UK SRS as an extra cost, and start seeing it as an opportunity to gain competitiveness.
With a single ESG management environment, they can comply with UK regulations and be ready for any international requirement that may arise.
The key difference is the approach to materiality.
UK SRS follows the ISSB line and requires disclosure only of ESG information that has a financial impact on the company.
In contrast, the European ESRS apply double materiality, meaning that in addition to the financial aspect, companies must also report on the impact they generate on society and the environment.
For now, the UK SRS are in the public consultation phase, and the final versions are expected to be published in Autumn 2025.
Initially, they will be voluntary.
The FCA may require them earlier for listed companies via its Listing Rules, but a broader obligation would require legislative changes.
The UK SRS are an adaptation of IFRS S1 and S2 from the ISSB.
This ensures international compatibility and makes it easier for UK reports to be compared with those from other jurisdictions.
The adaptation includes only six minor changes, showing a strong commitment to global convergence while maintaining local flexibility.
The UK SRS S2 standard requires clear information on:
It also demands reporting on GHG emissions, covering Scopes 1, 2 and 3, in a staggered manner.
Additionally, companies must submit a climate transition plan that shows how they will reduce their impact over time.
The most important thing is to start working on five key fronts:
At this point, having a technology solution is critical.
At Dcycle, we are not auditors or consultants. We are a solution for companies that gathers all your ESG information in a single system and automatically distributes it across any framework: UK SRS, CSRD, SBTi, Taxonomy, ISOs or EINF.
This way, we help transform sustainability from an isolated report into a strategic lever to compete in the market.
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