The UK government published its Sustainability Reporting Standards on 25 February 2026. Two documents, UK SRS S1 and UK SRS S2, now set out how companies should disclose sustainability risks and climate-related information. They’re available for voluntary adoption today, and mandatory for listed companies from January 2027.
If you work in sustainability, ESG, or finance at a large UK company, you’ve probably already seen the headlines. Here’s a practical summary of what matters, and what it means for how you manage your technology assets.
The basics
UK SRS S1 covers general sustainability-related risks and opportunities. UK SRS S2 focuses specifically on climate. Together, they bring the UK’s reporting framework into alignment with international standards like ISSB’s IFRS S1 and S2.
The FCA is currently consulting on listing rule amendments that would make UK SRS S2 mandatory for listed companies. Scope 3 emissions reporting would follow on a comply-or-explain basis, with transitional relief in the first year. Large private companies are expected to be consulted during 2026 on mandatory adoption.
Why IT assets are in the frame
Most companies focus their climate disclosures on energy, travel, and fleet. IT hardware tends to sit in a blind spot, especially at end of life. But under UK SRS S2, companies will need to report on climate-related risks and opportunities across their value chain. That includes the emissions embedded in purchased goods (Category 1), capital goods (Category 2), and the treatment of waste (Category 5).
A company running 5,000 laptops on a three-year refresh cycle retires over 1,600 devices a year. What happens to those devices, and the carbon story attached to them, falls squarely within scope.
The data challenge
Reporting requires data. And for most organisations, the IT disposal process generates surprisingly little of it. Standard recycling certificates confirm a device was processed. They don’t tell you whether it was refurbished and given a second life (avoiding the carbon of manufacturing a replacement) or whether it was shredded (a very different footprint).
The distinction matters. Extending the life of a laptop by even two years avoids the 300-400kg of CO2e that manufacturing a new one would produce. That’s a reportable carbon saving, but only if your disposal partner tracks it and provides certified data.
The assurance question
UK SRS also introduces assurance requirements. The relevant standard, ISSA (UK) 5000, applies from December 2026. This means the sustainability data companies report won’t just need to exist; it will need to survive audit. Vague claims about ‘responsible recycling’ won’t meet the standard. Specific, device-level data on erasure, refurbishment, and downstream impact will.
The timeline is clear. Voluntary now, mandatory from 2027, assured from late 2026. Companies that build the right data pipeline today will find reporting straightforward. Those that wait will find themselves reverse-engineering data from a process that was never designed to capture it.