UK SRS moves toward FCA rulemaking for listed-company reporting

Latham’s June UK PLC update notes that the UK-endorsed ISSB standards, now UK SRS, are moving toward FCA rules for listed companies, with a policy statement expected in autumn 2026. For legal and governance teams, the UK track is becoming a practical board-calendar issue: disclosure controls, finance ownership and Companies Act reporting strategy need to be aligned before formal obligations land.