Our submission, delivered to the UK Financial Conduct Authority in March 2026, provides investor feedback on the latest proposals to listed companies' compliance with UK Sustainability Reporting Standards.
The UK Government is undertaking a review of its sustainability reporting framework. As part of this, it consulted on the proposed UK Sustainability Reporting Standards (UK SRS) last year - you can read our reaction to that consultation here.
In February, the Government published the final UK SRS for voluntary use. They remain broadly consistent with the earlier drafts and are closely aligned with the International Sustainability Standards Board (ISSB) standards, IFRS S1 and IFRS S2, with some adjustments for the UK context.
Ahead of the Government's publication, the Financial Conduct Authority (FCA) launched a consultation focusing on how listed companies comply with these standards.
The FCA’s aims for this consultation are to:
- Align reporting with current international standards, with an implementation approach that reflects the readiness of listed companies.
- Make sure investors can access clear, consistent and robust information about sustainability risks and opportunities.
- Support overseas companies to be more transparent about their sustainability reporting, while removing duplication.
For more information on the FCA's consultation and IIGCC's response, please contact Zoe Alipranti, Senior Policy Programme Manager, UK.