Running the reporting cycle and publishing the disclosures

UK SRS S1 disclosures go out with the financial statements rather than after them, so the publication date sets the timetable for everything upstream of it — and the governance record behind each judgement has to be made as the work happens, not reconstructed later.

Published passport

Current as at 10 August 2026

Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by UK Government

Edition written against

UK SRS S1 (February 2026)

UK SRS S1 was finalised in February 2026 and is available for voluntary use. FCA CP26/5 …

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

UK SRS S1 Publication Timing and Report Location: Why the IFRS Delayed-Publication Relief Was Removed

How to publish sustainability-related financial disclosures at the same time as the financial statements, choose an annual-report location, control cross-references and prepare …

Decision guide · 13 min How to Prepare a UK SRS S1 Report: Complete Step-by-Step Guide

A controlled first-cycle method covering the reporting basis, materiality, risk and opportunity identification, governance, strategy, financial effects, metrics, data, controls, UK SRS …

Decision guide · 14 min UK SRS S1 for Company Secretaries and Legal Teams: Governance, Report Placement and Claims

A legal and governance control guide to mandates, board papers, annual-report architecture, cross-references, compliance wording, reliefs and regulatory watch.

Decision guide · 14 min

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There is no standalone LRA course for this framework yet. The Full Stack programme covers the reporting system it sits in — materiality, data, drafting and assurance — with exercises on your own data.

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