
National rules3 min read
UK SRS: the FCA's final rules make listed companies comply or explain from 2027
The FCA published PS26/19 on 30 September 2026. Listed companies will report against the UK Sustainability Reporting Standards on a comply or explain basis for periods from 1 January 2027, with reliefs for Scope 3 and non-climate topics. The plan to make climate disclosures mandatory was dropped.



















