Navigate the complex landscape of UK carbon compliance regulations. From SECR and TCFD to the new UK SRS standards, understand what applies to your business and when.
UK companies affected
Regulatory frameworks
UK SRS mandatory
These regulations are currently in force and require immediate compliance where applicable.
Mandatory annual energy and emissions reporting for large UK companies and LLPs meeting size thresholds.
Applies to: Companies with 2 of: £36m turnover, £18m assets, 250 employees
Requirements: Scope 1 & 2 emissions, energy use, intensity metrics
Disclosure: Directors' Report
Mandatory climate risk reporting for listed companies and large financial institutions.
Applies to: Premium & standard listed, large banks/insurers
Requirements: Governance, strategy, risk, metrics & targets
Transition: Being replaced by UK SRS from 2027
Cap-and-trade system for energy-intensive industries, power generation and aviation.
Applies to: Power, industry, aviation, maritime (from 2026)
Requirements: Allowance surrender, monitoring, verification
Deadlines: Annual surrender by 30 April
Mandatory energy audits every 4 years for large UK undertakings.
Applies to: 250+ employees or £44m turnover + £38m assets
Requirements: 90% energy audit coverage
Phase 3 Deadline: 5 December 2026
Major changes coming in 2027 and beyond. Start preparation now.
The most significant change to UK sustainability reporting. S1 and S2 standards published February 2026, FCA proposing mandatory adoption from 1 January 2027.
Phase 1 (2027): Listed companies, large banks/insurers
Requirements: Full sustainability + climate disclosures
Key change: Mandatory Scope 3 emissions
Replaces: TCFD for listed companies
Stricter rules on environmental marketing claims expected 2026.
Impact: All businesses making green claims
Status: CMA consultation ongoing
Mandatory transition plans for financial institutions and listed companies.
Timeline: Expected 2027-2028
Status: TPT framework published
Integration of supply chain transparency with Scope 3 emissions reporting.
Learn more →UK's legally binding carbon budgets and 2050 net zero target.
Guide coming soonClosed to new entrants but compliance continues for existing participants.
Guide coming soonVoluntary agreements for energy-intensive sectors with tax benefits.
Guide coming soonRequired for central government contracts over £5m annual value.
Guide coming soonMinimum EPC ratings for commercial and residential properties.
Guide coming soonIdentify which regulations apply to your business and when
Assess current compliance status and identify requirements
Hands-on help to achieve and maintain compliance
With UK SRS coming in 2027 and ongoing regulatory evolution, preparation is critical. Our experts guide you through current requirements and future readiness.