UK SRS is voluntary for private companies and SMEs, so most UK businesses have no direct obligation. The exception is UK-listed companies in certain FCA listing categories, which must report against it on a comply-or-explain basis for accounting periods starting on or after 1 January 2027.
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Nearly 50 jurisdictions are on the journey to adopting ISSB Standards, but adoption does not always mean a requirement for every company. Many regimes phase in by company size or listing, and some are voluntary, so check the regulator in each country you operate in.
Read moreSMEs are generally outside the scope of the EU's CSRD, but they can still receive data requests from larger companies that are in scope. VSME is the voluntary EU standard an SME can use to answer those requests in one consistent format.
Read moreAn activity is aligned with the EU Taxonomy when it makes a substantial contribution to an environmental objective, does no significant harm to the others, meets minimum safeguards and satisfies the technical screening criteria. You test each activity in that order, then report the aligned share of your turnover, CapEx and OpEx.
Read moreScope 1 is direct emissions from sources your company owns or controls, Scope 2 is emissions from the electricity (and other energy) you buy, and Scope 3 is every other indirect emission across your value chain. The GHG Protocol sets these definitions.
Read moreHave questions or ideas about how we could enhance your business? We’d love to hear from you.
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