UK Sustainability Reporting Software
UK Sustainability Reporting with Agentic AI
Connect sustainability information, evidence, workflows, review, and reporting requirements while Agentic AI helps teams identify gaps, manage change, and coordinate reporting activities.
AI-Native Reporting for UK SRS and Climate-Related Disclosures
EcoActive is an AI-native ESG disclosure management platform that helps organizations manage sustainability and climate reporting across data collection, climate risk, GHG emissions, energy information, metrics and targets, evidence, review, approvals, and final disclosure.
UK sustainability reporting is evolving from TCFD-aligned requirements toward the new UK Sustainability Reporting Standards. EcoActive provides a governed environment for managing this transition without rebuilding the reporting process around each new requirement.
What Are the UK Sustainability Reporting Standards?
The UK Sustainability Reporting Standards — UK SRS S1 and UK SRS S2 — were finalized by the UK Government on February 25, 2026.
UK SRS S1 establishes general requirements for sustainability-related financial disclosures, while UK SRS S2 focuses on climate-related risks and opportunities. Both standards are based on the IFRS Sustainability Disclosure Standards issued by the ISSB.
Official source: UK Sustainability Reporting Standards published by the UK Government
What Is the Current UK Sustainability Reporting Position?
The Financial Conduct Authority published PS26/19: Aligning Listed Issuers’ Sustainability Disclosures with International Standards on September 30, 2026.
The final rules introduce UK Sustainability Reporting Standards (UK SRS) reporting on a comply-or-explain basis for in-scope listed issuers. They replace the existing TCFD-aligned listing requirements for accounting periods beginning on or after January 1, 2027, with first reporting in 2028.
These requirements do not make UK SRS reporting mandatory for every UK company. Organizations should assess applicability against their listing category and other reporting obligations.
UK Sustainability Reporting Timeline
| Reporting milestone | Confirmed position |
|---|---|
| Final FCA rules published | September 30, 2026 |
| First applicable accounting periods | Beginning on or after January 1, 2027 |
| First reporting under the new regime | 2028 |
| Scope 3 emissions transition relief | One year |
| Wider sustainability disclosures under UK SRS S1 | Two years of transition relief |
What Do the Transitional Reliefs Mean?
Companies can use a one-year transition relief for Scope 3 emissions disclosures and a two-year relief for wider sustainability disclosures under UK SRS S1.
These reliefs apply to specific disclosures. They do not postpone the entire reporting regime. Reporting teams should document which reliefs they use and prepare for the remaining requirements.
| Reporting Area | Position as of August 2026 |
|---|---|
| UK SRS S1 | Finalized February 25, 2026 |
| UK SRS S2 | Finalized February 25, 2026 |
| FCA listed-company requirements | Final rules expected in autumn 2026 |
| Proposed FCA implementation | Accounting periods beginning on or after 1 January 2027, subject to final FCA rules |
| Existing listed-company requirements | TCFD-aligned rules continue during the transition |
| SDR | Separate requirements apply to relevant asset managers and investment products |
| SECR | Existing energy and carbon reporting requirements remain applicable to qualifying organizations |
Organizations should refer to the FCA’s current sustainability reporting requirements when assessing applicability.
What Do UK SRS S1 and S2 Cover?
UK SRS S1 —
Sustainability-Related Financial Information
UK SRS S1 establishes the broader framework for identifying and reporting sustainability-related risks and opportunities that could affect an organization’s prospects.
- Governance
- Strategy
- Risk management
- Sustainability-related risks and opportunities
- Metrics and targets
UK SRS S2 —
Climate-Related Disclosures
UK SRS S2 focuses specifically on climate-related risks and opportunities.
- Physical climate risks
- Transition risks
- Climate strategy and resilience
- Climate-related governance
- Risk-management processes
- GHG emissions
- Climate-related metrics and targets
- Climate-related opportunities
For organizations building their climate reporting process, EcoActive’s Climate Scenario Analysis capability connects climate risks, scenarios, assumptions, time horizons, exposure, and disclosure within one governed workflow.
AI-Native Sustainability Reporting With Human Oversight
EcoActive uses native AI and Agentic AI within the reporting process, rather than as a separate layer around the final document. AI can assist with reviewing prior disclosures, identifying reporting gaps, detecting inconsistencies, surfacing missing supporting information, supporting disclosure preparation, and coordinating reporting activities. Material interpretation, judgments, review, and final approval remain with responsible professionals.
Learn more about Agentic AI for Financial and ESG Disclosure Management.
HOW IT WORKS
Manage UK Sustainability Reporting in Seven Steps
1. Determine Which Requirements Apply
Establish the reporting entity, applicable regulatory regime, financial year, reporting boundary, and relevant disclosure requirements. Requirements may differ depending on whether the organization is listed, FCA-regulated, subject to SDR, within SECR scope, or preparing against UK SRS voluntarily.
2. Bring Forward Existing Reporting Information
Start with information the organization already has, including annual reports, TCFD disclosures, sustainability reports, climate policies, risk registers, energy information, GHG inventories, metrics and targets, and supporting evidence. EcoActive helps teams carry prior-period information into the current cycle so reporting begins with what has changed rather than from a blank document.
3. Structure Sustainability-Related Risks and Opportunities
Organize the sustainability-related information required for reporting and connect it with governance, strategy, risk management, metrics, targets, source data, and supporting evidence.
See ESG Disclosure Management for connected disclosures, evidence, reviews, and approvals.
4. Assess Climate Risk and Resilience
Identify physical and transition climate risks and assess how they may affect operations, strategy, business model, value chain, and financial prospects.
5. Manage GHG Emissions and Energy Information
Connect climate disclosures with emissions and underlying operational information. EcoActive supports Scope 1, Scope 2, and relevant Scope 3 emissions within the ESG reporting process.
See Energy Management and Value Chain Management.
6. Validate, Review, and Prepare for Assurance
Maintain data ownership, supporting documents, validation history, review comments, changes, approval workflows, version history, and traceability from source to disclosure.
7. Generate the Report and Carry Information Forward
Bring approved narrative and quantitative information together for final reporting while retaining the supporting reporting structure for the following reporting cycle.
Why Choose EcoActive for UK Sustainability Reporting?
01
AI-Native Architecture
AI is built into the reporting process rather than added to isolated reporting tasks.
02
Governed Disclosure Management
Connect requirements, data, narratives, evidence, review, and approvals.
03
Climate Reporting Capabilities
Manage climate risks, scenario analysis, emissions, energy, and climate-related metrics.
04
Value Chain Connectivity
Connect relevant upstream and downstream information with Scope 3 emissions and reporting requirements.
05
Audit and Assurance Readiness
Maintain the supporting record behind disclosures throughout the reporting cycle.
06
Financial + ESG Reporting
Manage sustainability and financial disclosure processes within one connected environment.
07
Human-in-the-Loop Governance
Keep professional judgment, review, and approval with responsible teams.
08
Reporting Continuity
Reuse approved information and focus each new reporting period on what has changed.
Frequently Asked Questions About UK Sustainability Reporting
What are UK SRS S1 and UK SRS S2?
UK SRS S1 and UK SRS S2 are UK sustainability disclosure standards based on IFRS S1 and IFRS S2. They were finalized by the UK Government on February 25, 2026.
Are UK SRS mandatory in 2026?
Not universally. The standards are finalized, but mandatory application depends on the relevant regulatory regime. The FCA currently proposes UK SRS-aligned requirements for relevant listed companies from accounting periods beginning on or after January 1, 2027, subject to final rules.
Does TCFD still matter in the UK?
Yes. Existing FCA TCFD-aligned requirements continue during the transition toward UK SRS-based reporting.
What is the difference between UK SRS S1 and UK SRS S2?
UK SRS S1 addresses general sustainability-related financial disclosures. UK SRS S2 focuses specifically on climate-related risks and opportunities.
Can EcoActive support UK SRS climate reporting?
Yes. EcoActive connects climate risks, scenario analysis, emissions, energy information, metrics, targets, evidence, workflows, review, and disclosure preparation.
Build a Repeatable UK Sustainability Reporting Process
Connect sustainability-related financial information, climate risks, emissions, evidence, review, and reporting within one AI-native platform.