Sustainability disclosure in the UK – the new UK Sustainability Reporting Standards
More Sustainability Disclosures (potentially) hove into view – what is the UK’s approach and what are the implications?
In June 2025, the UK Government published draft versions of its first two Sustainability Reporting Standards—UK SRS S1 and S2—for public consultation. These proposals are closely aligned with the ISSB’s IFRS S1 and S2, with only minor UK-specific modifications. The aim is to maintain international consistency while tailoring the standards for UK use. The consultation, which runs until 17 September 2025, seeks stakeholder input to inform a decision on whether and how the ISSB standards should be formally adopted in the UK.