UK SRS
UK SRS S1 and S2: the UK sustainability standards
UK SRS S1 and S2 are the UK-endorsed versions of IFRS S1 and S2, with UK amendments. KinopiQ holds them beside IFRS S1 and S2 and TCFD, and tracks your disclosure and evidence against each requirement.
Who this affects
Is this you?
- UK companies expecting to report on sustainability-related risks and opportunities
- Companies already reporting under IFRS S1 and S2 who need the UK versions
- Companies preparing ahead of a requirement
- Published by
- UK Government
- Edition tracked
- 2026
Detail
What this means in practice
The UK has its own endorsed standards
UK SRS S1 and S2 are the UK adoption of the ISSB’s IFRS S1 and S2, with amendments made during endorsement.
Whether you must report is a separate question
Publishing a standard does not oblige anyone to use it. Whether and when a company has to report is decided by regulators and legislation, and it is a question for your advisers. KinopiQ does not answer it.
TCFD sits inside S2
The TCFD recommendations are carried forward inside IFRS S2 and therefore UK SRS S2. Reporting regimes and contracts still ask for TCFD-aligned disclosure by name, which is why KinopiQ keeps it as a framework of its own.
With KinopiQ
Tracking UK SRS readiness
- Holds UK SRS S1 and S2 alongside IFRS S1 and S2 and TCFD, so you can see how they relate
- Records your disclosure against each requirement, with the evidence behind it
- Links the same evidence against B Corp or GRI requirements where it also serves those
What KinopiQ does not do
KinopiQ tracks what the standards ask and what you have answered. It does not give regulatory advice, does not tell you whether you are in scope of a reporting requirement and does not file anything. Whether a requirement applies to your company as a matter of law is a question for your advisers.
FAQ
UK SRS questions
The questions people ask most about this standard.
- What is the difference between UK SRS and IFRS S1 and S2?
- UK SRS S1 and S2 are the UK-endorsed versions of the ISSB’s IFRS S1 and S2, with amendments made during the UK endorsement process. IFRS S1 and S2 are the global baseline and bind only where a jurisdiction adopts them; UK SRS is that adoption for the UK.
- Does UK SRS replace TCFD?
- In substance, yes: the TCFD recommendations are carried inside IFRS S2 and therefore UK SRS S2. In practice TCFD is still referenced by name in reporting regimes and contracts, so KinopiQ tracks it as a named framework and marks it superseded.
Working toward UK SRS?
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