The two Sustainability Reporting Standards (UK SRS) can now be used by preparers, but sustainability reporting will not be mandatory for now, even for listed companies. The release of the final standards follows consultation with key stakeholders last year, which led to a number of amendments to the UK versions.

UK SRS S1 General Requirements for Disclosure of Sustainability-related Financial Information sets out the general framework for applying the standards, while UK SRS S2 Climate-related Disclosures covers reporting for climate-related risks. These standards are quite short, each running to 45 pages.