UK Sustainability Reporting Standards

The UK is expected to release the Sustainability Reporting Standards (SRS) by Q1 2025. Published by the Department for Business and Trade (DBT), these standards will outline corporate disclosures on sustainability-related risks and opportunities, aligning with the global baseline set by the ISSB's IFRS Sustainability Disclosure Standards. These standards will form part of a wider Sustainability Disclosure Reporting framework (SDR).

While the specific requirements of the upcoming UK SDR are not yet known, we can gain insight by examining the ISSB standards and the already published Corporate Sustainability Reporting Directive (CSRD), which is based on the ISSB.