ISSB Certification Pathway
UK SRS: ISSB in the UK
The UK has endorsed the ISSB Standards through a locally amended framework, UK SRS S1 and UK SRS S2. Build practical expertise in the UK-specific amendments, regulatory context, and what they mean for UK entities preparing to report.
Enrolment Options
Applying UK SRS in Practice
The UK's locally amended standards are reshaping sustainability reporting requirements, requiring practical skills to navigate the UK-specific amendments and the FCA's regulatory timeline.
Why UK SRS Matters
The UK government published finalised UK Sustainability Reporting Standards, UK SRS S1 and UK SRS S2, on 25 February 2026. These standards are closely based on the ISSB global baseline but include a targeted set of UK-specific amendments.
Understanding these amendments, and how UK SRS sits within the FCA's proposed mandatory timeline, is essential for entities preparing for reporting from 2027.
Key drivers include:
â—† FCA proposals for mandatory UK SRS S2 reporting for listed companies from 1 January 2027
â—† A number of targeted UK-specific amendments to the ISSB global baseline
â—† The interaction between UK SRS and existing Companies Act climate disclosure obligations
UK SRS Certification Pathway
This pathway provides a practical, expert-led examination of the UK SRS framework, covering its development, the UK-specific amendments to IFRS S1 and S2, and the practical steps entities need to take to prepare.
It builds directly on the ISSB Professional course, applying that foundational knowledge to the UK context, including how UK SRS interacts with the Companies Act and the European Sustainability Reporting Standards.
You will learn how to:
â—† Understand the UK's path to UK SRS and the key institutions involved
â—† Apply the UK-specific amendments to IFRS S1 and IFRS S2
â—† Understand how UK SRS interacts with the Companies Act and ESRS
â—† Apply the FCA's regulatory timeline and assurance framework
Learning Outcomes
By completing this pathway, you will build a practical understanding of UK SRS and how to prepare UK entities for reporting.
The UK's Path to Develop UK SRS
 ◆ Understand the timeline of UK SRS development, from the TAC and PIC to the finalised standards
â—† Identify the key institutions involved, including the DBT, FCA, and TAC
â—† Understand how UK SRS S2 interacts with existing Companies Act climate disclosure obligations
UK-Specific Amendments to IFRS S1 and IFRS S2
â—† Understand the amendments to UK SRS S1, including SASB referencing, timing relief, and compliance statements
â—† Understand the amendments to UK SRS S2, including Scope 3 relief, GHG measurement method relief, and the financed emissions explain mechanism
â—† Apply the December 2025 ISSB amendments carried into UK SRS S2
Global Context and Practical Preparation
â—† Understand how UK SRS fits within the ISSB building blocks approach and the global passport concept
â—† Understand how UK SRS compares with the European Sustainability Reporting Standards
â—† Apply practical steps for entities preparing to report, including assurance readiness under ISSA (UK) 5000
Certification Pathway Structure
Format Â
The UK SRS pathway is a follow-on module to the ISSB Certification Pathway. Topics covered include:
 The UK's path to UK SRS and key institutions involved
 UK-specific amendments to IFRS S1 and IFRS S2
 UK SRS in a global context, including interaction with ESRS
 Practical implications for UK entities preparing to report
Who This Is For
The UK SRS pathway is designed for professionals preparing UK entities for sustainability reporting:
â—† Listed companies in scope of the FCA's proposed UK Listing Rules
â—† Large private companies monitoring the Modernising Corporate Reporting programme
â—† Banks, insurers, and asset managers with financed emissions obligations
â—† Sustainability, finance, and compliance professionals
â—† Internal and external auditors
â—† UK multinationals with EU operations in scope of CSRD
Meet your Instructor
Orla Carolan is Head of Technical Training at the Sustainability Reporting Institute, responsible for developing and delivering training on reporting standards including CSRD (ESRS) and ISSB/IFRS Sustainability Reporting Standards (IFRS S1 & S2).
She also works freelance for the European Financial Reporting Advisory Group (EFRAG), contributing to the standard-setting process for ESRS and the recent simplification of standards following EU regulation changes.
A Chartered Certified Accountant (FCCA), Orla previously held senior roles in financial reporting and sustainability advisory at JPMorgan Hedge Fund Services and Grant Thornton Ireland.
Orla Carolan
Head of Technical Training, Sustainability Reporting Institute
Included with Professional Access
Get Professional Access today
€795 / per year
Professional Access includes:
- Access to this module
- Access to full ISSB certification path
- Access to all Sustainability Reporting Institute courses and certification paths
- Access to all expert-led sessions, interactive workshops and masterclasses
- Access to in-depth learning tools, resources and advanced templates
- Priority invitations and access to member-only networking events, discussions and peer groups
- Recognition and career-enhancing credentials
Frequently Asked Questions
Answers to common questions about UK SRS.
Is UK SRS mandatory?
Not yet. UK SRS S1 and S2 are currently available for voluntary use. The FCA has proposed mandatory UK SRS S2 reporting for listed companies from 1 January 2027, with a policy statement expected in autumn 2026.
What assurance standard applies to UK SRS?
ISSA (UK) 5000 has been confirmed as the applicable assurance standard, though mandatory assurance has not yet been confirmed by the FCA.
How does UK SRS differ from IFRS S1 and IFRS S2?
UK SRS is closely based on the ISSB global baseline, with a small number of targeted amendments, including changes to SASB referencing, first-year timing relief, and compliance statement requirements.
Is the content live or recorded?
The pathway is pre-recorded and available on demand, so you can complete it at your own pace.
Do UK entities need to report under both UK SRS and ESRS?
Some do. UK entities with EU subsidiaries in scope of the CSRD may need to report under both, though there is substantial overlap between the two frameworks.
How can I access this certification pathway?
This pathway is available through Professional Access.
Access the UK SRS Certification Pathway
Build a practical understanding of UK SRS and how to prepare for the FCA's proposed 2027 mandatory deadline.
Available exclusively with Professional Access.
Enrol Today