UK SRS alongside the Strategic Report and the NFSIS

The Strategic Report and the Non-Financial and Sustainability Information Statement were written for different readers and a different threshold from UK SRS S1. A mapping between them is useful. Treating that mapping as equivalence is what puts an annual report wrong.

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

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Limitation: This article is an educational implementation guide, not legal advice. Proposals are labelled as proposals. …

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

UK SRS S1 and the NFSIS: What Can Be Combined and What Remains Separate?

The Non-Financial and Sustainability Information Statement and UK SRS can share data, evidence and annual-report architecture, but their legal scope, information tests …

Explainer · 10 min UK SRS S1 and the Strategic Report: How to Integrate Sustainability and Financial Narrative

The Strategic Report can provide a natural annual-report home for UK SRS information, but integration requires connected objectives, exact cross-references and controls …

Explainer · 10 min

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