The UK Department for Business & Trade has issued UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2. UK SRS have been created by assessing and endorsing the global corporate reporting baseline of IFRS Sustainability Disclosure Standards.
UK SRS S1 and UK SRS S2 set out a framework for corporate disclosures. UK SRS S1 includes the general framework for applying UK SRS, as well as requirements on general sustainability-related risks and opportunities. UK SRS S2 sets out requirements on climate-related risks and opportunities.