Sustainability reporting,
read as a financial-reporting discipline.
UK SRS adopts IFRS S1 and S2 — the global standards for sustainability-related financial disclosure. This is the reference for the finance teams, controllers and audit committees of banks, insurers, asset managers and pension schemes preparing for mandatory reporting.
Start with the question you came for
Six reference clusters, each written for a specific finance reader.
Where a topic has a general definition, we link across to the companion guide at sustainabilityreportingstandards.co.uk rather than repeat it — this site goes deep on the financial-reporting and sector angles.
Reference clusters
The six topic areas this site covers in depth.
IFRS S1 / S2 — the disclosure backbone
UK SRS is the UK endorsement of IFRS S1 and S2. Start here for the financial-disclosure requirements that sit underneath the regime.
TCFD → UK SRS transition
TCFD was already mandatory for premium-listed issuers. UK SRS supersedes it. What changes, and what carries over, for financial institutions.
UK SRS by financial sub-sector
Sector-specific guidance for banks, insurers, asset managers, pension schemes, investment firms and private equity.
Financed emissions & carbon for finance
Scope 3 Category 15 is the defining carbon-accounting problem for financial institutions. PCAF, portfolio emissions and disclosure.
ISSB & the global baseline
How the ISSB global baseline maps to UK SRS, and what cross-border investors expect from interoperable disclosure.
Financial reporting & the regulators
The FRC and FCA roles, the mandatory-reporting timeline, and where sustainability disclosure meets statutory financial reporting.