SRS Transition 2026: The Future of UK Sustainability Reporting

The UK government will replace SECR with comprehensive Sustainability Reporting Standards (SRS) from 2026. Start preparing now for this major regulatory shift.

SRS Implementation: Expected 2026-2027

SRS Implementation Timeline

Key milestones for the transition from SECR to SRS

2025: Final SECR Reporting

Continue SECR compliance while SRS framework finalizes

  • • Complete 2024 SECR reporting (due April 2025)
  • • Monitor SRS consultation outcomes
  • • Begin internal SRS preparation planning
Current Phase
Transition Year

2026: SRS Introduction

Initial SRS requirements come into effect

  • • SRS framework officially launched
  • • Enhanced sustainability disclosures required
  • • Transition support and guidance available

2027: Full SRS Implementation

Complete SRS reporting requirements in effect

  • • First full SRS reports due
  • • All eligible companies must comply
  • • SECR officially replaced
Full Implementation

How SRS Will Differ from SECR

Understanding the key changes and enhancements in SRS

Current SECR

Basic Energy & Carbon Data

Energy consumption (kWh) and GHG emissions (tCO₂e)

Limited Scope

Primarily UK operations, basic efficiency measures

Annual Reporting

Integrated into annual reports, basic disclosures

Company Size Thresholds

Large companies and quoted companies

Future SRS

New

Comprehensive Sustainability Data

Environmental, social, governance (ESG) metrics

Enhanced Scope

Supply chain impacts, biodiversity, water usage

Detailed Disclosures

Strategic plans, targets, progress tracking

Broader Coverage

Expected to cover more company types and sizes

How to Prepare for SRS Transition

Start your SRS preparation journey now

01

Audit Current Capabilities

  • • Review existing SECR processes
  • • Assess data collection systems
  • • Identify capability gaps
  • • Evaluate reporting tools
02

Expand Data Collection

  • • Map additional ESG metrics
  • • Implement broader monitoring
  • • Enhance supply chain tracking
  • • Improve data quality controls
03

Build Internal Expertise

  • • Train sustainability teams
  • • Develop reporting skills
  • • Understand SRS standards
  • • Create governance frameworks
04

Technology Upgrade

  • • Invest in sustainability software
  • • Automate data collection
  • • Integrate reporting systems
  • • Prepare for digital disclosures
05

Strategic Planning

  • • Set sustainability targets
  • • Develop action plans
  • • Align with business strategy
  • • Plan stakeholder engagement
06

Monitor Developments

  • • Track SRS consultations
  • • Follow regulatory updates
  • • Engage with industry groups
  • • Prepare for pilot programs

Benefits of Early SRS Preparation

Why starting your SRS journey now gives you a competitive advantage

Competitive Advantage

Be ahead of the curve with superior sustainability reporting

Stakeholder Confidence

Build trust with investors, customers, and employees

Operational Insights

Better understanding of sustainability impacts and opportunities

Smooth Transition

Avoid last-minute rush and ensure compliance readiness

Start Your SRS Preparation Today

Don't wait until 2026. Build your sustainability reporting capabilities now and master SECR compliance as your foundation for SRS success.