Policy paper: Framework for developing UK Sustainability Reporting Standards

Information on the UK government's assessment of the global baseline of International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards to create UK Sustainability Reporting Standards.

From:

Department for Business and Trade

Published 16 May 2024

Last updated 3 September 2025 — See all updates

Documents

Framework and Terms of Reference for the Development of UK Sustainability Reporting Standards

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Details

This document includes:

• an introduction providing background and the document structure
• section A, which summarises the overall assessment framework that is being established and used within the UK
• section B, which provides the terms of reference for the Technical Advisory Committee
• section C, which provides the terms of reference for the Policy and Implementation Committee