Update (September 2026): The UK dropped the taxonomy but not disclosure. The final UK SRS S1 and S2 were published on 25 February 2026, and the FCA's CP26/5 proposes mandatory UK SRS S2 climate reporting for around 515 listed companies for periods beginning on or after 1 January 2027, with Scope 3 on comply-or-explain; the policy statement was expected in autumn 2026 and had not been published as of 20 September.
Global status: The State of Sustainability Reporting, September 2026.
