SECR vs UK SRS (ISSB-aligned): What’s really changing?

The landscape of UK sustainability reporting has officially shifted.

As of January 2026, the transition from SECR (Streamlined Energy and Carbon Reporting) to the new UK Sustainability Reporting Standards (UK SRS) is no longer on the horizon—it is here.

For the 20,000+ companies previously reporting under SECR, the requirements have become significantly more rigorous. The UK SRS—built on the global IFRS S1 and S2 standards—moves from simple energy tracking to comprehensive financial-grade sustainability disclosure.

What has changed for your 2026 financial year?

• Mandatory Scope 3: Moving beyond Scope 1 and 2 to report on your entire value chain.
• Transition Plans: Reporting is no longer just about where you’ve been; it’s about your strategic roadmap to Net Zero.
• Audit Readiness: With the shift toward mandatory assurance, your data must now meet the same scrutiny as your financial statements.
• Forward-Looking Risk: Mandatory climate-related scenario analysis and risk management disclosures.

How AvISO is helping clients to navigate the shift:

At AvISO we  can help in bridging the gap between SECR reporting and the new UK SRS framework. Our carbon team provides:

• Gap Analysis: Identifying exactly where your current data falls short of the new standards.
• Scope 3 Mapping: Building robust systems to capture indirect emissions across your supply chain.
• Transition Strategy: Developing credible climate transition plans that satisfy both regulators and investors.
• Assurance Support: Preparing your team for independent third-party verification.

The move to UK SRS is complex, but it’s also an opportunity to build trust with stakeholders and secure your company’s long-term resilience.

Is your reporting process 2026-ready? Let’s connect to discuss how we can streamline your transition.