Checklist · first report
UK SRS report checklist: every part of a first report
This is an inventory, not a method: the parts a listed company’s first UK SRS report needs, each with the provision that requires it.
Tick them off as they are drafted; nothing you tick leaves your browser.
Tool · nothing is stored or sent
Ten parts, ticked as you go
The list follows the order of a finished report rather than the order of work.
A UKLR 14 or 15 issuer drops the last item.
A company that discloses everything still makes the location and assurance statements.
The rule text for each item is in Appendix 1 of the policy statement.
Left off on purpose
What the checklist does not include
There is no item for a statement of compliance, because a first report that uses any relief or explains any gap should not make an unreserved one for the Standard concerned.
There is no item for assurance itself, because no rule requires it.
And there is no item for a transition plan, because the rule asks only whether one is published.
The FCA’s draft Technical Note 803.1 on explanations may change before first periods begin.
For the order in which to do the work, see the reporting calendar.
Frequently asked
Questions people ask
What must a first UK SRS report contain?
For a listed company in scope: the UK SRS S2 climate disclosures or an explanation of what is missing; the UK SRS S1 disclosures, an explanation, or a statement that the climate-first relief is used; any other relief statements; and statements on where the disclosures are, on assurance, and, for UKLR 6, 16 and 22, on transition plans.
Does a first UK SRS report need comparatives?
No. UK SRS S1 paragraph E1 and UK SRS S2 paragraph C1 relieve an entity from comparative information in its first period.
Does a first UK SRS report need Scope 3?
A listed company can use the FCA’s one-year relief and say so instead.
From the second period, Scope 3 is disclosed or explained.
Is this checklist official?
No. It is this site’s list, built from the rule text and the Standards, and each item names its provision so it can be checked.
The FCA’s own guidance on explanations, draft Technical Note 803.1, is still out for comment.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- Department for Business and TradeUK SRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (25 February 2026)
The general Standard, read at the paragraph.
- Department for Business and TradeUK SRS S2 Climate-related Disclosures (25 February 2026)
The climate Standard, including Appendix C on transition.
- Financial Conduct AuthorityPS26/19: Aligning listed issuers’ sustainability disclosures with international standards (30 September 2026)
The final rules: comply or explain across UK SRS for UKLR 6, 14, 15, 16 and 22.
- Financial Conduct AuthorityPS26/19 — full text, including the made instrument (UKLR 6.6.6R(7A), (7B), (8) and UKLR TP 16)
Scope, timing, reliefs and the rule text itself.
- Financial Conduct AuthorityFCA Handbook, UKLR 6.6 — annual financial report (as from 1 January 2027)
The rule the new disclosure limbs sit in.
- Financial Conduct AuthorityDraft Technical Note 803.1 (September 2026, for consultation)
Draft guidance on what an explanation should contain; comments by 28 October 2026.
- Financial Conduct AuthorityPrimary Market Bulletin 66
The FCA’s preparation steps and the consultation on its draft guidance.
- Financial Conduct AuthorityFCA Handbook, DTR 4.1 — the annual financial report within four months
Sets when the report carrying the disclosures must be public.
- Financial Reporting CouncilISSA (UK) 5000 General Requirements for Sustainability Assurance Engagements
¶15 effective date; ¶¶190, 198L and 198R on the two levels of assurance.
- GHG Protocol (WRI / WBCSD)Corporate Accounting and Reporting Standard
The measurement method UK SRS S2 points to for Scope 1, 2 and 3.
- GHG Protocol (WRI / WBCSD)Corporate Value Chain (Scope 3) Standard
The fifteen categories an entity considers when measuring Scope 3.
- IFRS FoundationDisclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2 (June 2025)
Educational material that adds no requirement; it reads across to UK SRS S2 ¶14.