UK Government·Framework
UK Sustainability Reporting Standard S1
The UK standard for general sustainability-related financial disclosures, based on IFRS S1 and adapted for the UK reporting context.
- 0 requirements catalogued
- Cards in preparation
- 23 guides published
- 2026
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Answers from reviewed LRA guidance · 275 disclosure cards · 356 indexed reports
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Disclosure guides
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Pillar guides covering the subject end to end, articles that each settle one practical question, FAQ cards and expert notes. Every answer names the clause it rests on and separates what the standard requires from what it leaves to your judgement.
Disclosure cards
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UK SRS S1 is in the catalogue at 0 requirements, but none of them has a published card yet. Nothing here is hidden behind a sign-in — there is simply nothing to open.
LRA educational guidance · Not issued or endorsed by UK Government
What is in UK SRS S1
General sustainability-related financial information
Governance, strategy, risk management, metrics and targets are connected through material information for primary users.
- 01Governance
Oversight and controls for sustainability-related risks and opportunities.
- 02Strategy and risk management
Effects on the business model, decisions and risk processes.
- 03Metrics and targets
Performance information used to monitor material risks and opportunities.
Compare with
The frameworks next to this one.
Impact reporting, used voluntarily worldwide
587 disclosures · 140 cards European Sustainability Reporting StandardsDouble materiality, mandatory under CSRD
79 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026Voluntary sustainability reporting for smaller undertakings
20 requirements · no cards yetGo deeper · UK SRS S1
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