Below is an excerpt from ISS-Corporate’s recently released article “UK SRS Published: A New Chapter for Sustainability Reporting”. The full article is available on ISS-Corporate’s resources page.
The UK Department for Business and Trade published the final UK Sustainability Reporting Standards (UK SRS) on February 25, 2026. The long-anticipated standards – UK SRS S1 and S2 – mark the formal endorsement of the international baseline developed by the ISSB, adapted for the UK market.
Overview of the Final UK SRS S1 and S2
The release follows extensive consultation throughout 2025, culminating in a framework now available for organisations to adopt voluntarily. The government has formally approved two standards that enable any UK entity to begin reporting under the framework immediately:
By:
Guy Lewis, Senior Associate, Sustainability Advisory, ISS-Corporate
Aya Batyrbekova, Associate Director, Head of Sustainability Advisory – EMEA APAC, ISS-Corporate
