UK SRS S1 and S2 are now available for voluntary use, while the UK government considers which companies should be required to report under the new standards.
By Michael D. Green, Nicola Higgs, Betty M. Huber, Anne Mainwaring, James Bee, Toon Dictus, and Sara Sayma
On 25 February 2026, the UK government’s Department of Business and Trade (DBT) published the final UK Sustainability Reporting Standards (UK SRS), along with feedback to DBT’s June 2025
