UK Sustainability Disclosure Standards (UK SDS)
UK SDS are the forthcoming UK-specific sustainability disclosure standards based on the ISSB’s IFRS S1 and S2, expected to become mandatory for large UK companies.
What is UK Sustainability Disclosure Standards (UK SDS)?
The UK government has endorsed the ISSB standards and is developing UK Sustainability Disclosure Standards (UK SDS) as the national implementation. UK SDS will be based on IFRS S1 (General Sustainability Disclosures) and IFRS S2 (Climate-related Disclosures), with UK-specific modifications where necessary. When finalised, UK SDS will create mandatory climate disclosure requirements for large UK companies, replacing and expanding upon the current TCFD-based requirements.
Practical Examples
A FTSE 350 company begins preparing for UK SDS by strengthening its Scope 3 measurement and transition plan documentation.
The FCA consults on which companies will be first to report under UK SDS, with listed companies expected to lead implementation.
How Climatise Helps
Climatise generates the comprehensive emissions data needed for UK SDS compliance, covering all three scopes with ISSB/IFRS S2-aligned methodology and data quality.
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