2 January 2026

UK Sustainability Reporting Standards set to be issued in February

The UK government plans to publish the final versions of the UK Sustainability Reporting Standards (UK SRS) next month, according to Daniel Makevic, policy lead for ISSB standards at the Department for Business and Trade (DBT).

Between June and September 2025, the DBT consulted on the draft UK SRS – which are adopted from IFRS S1 and S2 with some adjustments for the UK context.

Updating the members of the Sustainability Disclosure Technical Advisory Committee (TAC) last December, Makevic said the government department is “finishing off analysing the responses” and aims to publish the final standards by the end of February.

Once the final standards are issued by the DBT, the UK Financial Conduct Authority is expected to consult on whether to make the UK SRS mandatory for listed companies.

 

TAC meeting recording

TAC meeting summary