VIDEO: IN CONVERSATION WITH LSEG
How Regulatory Reporting Is Evolving
DFIN and London Stock Exchange discuss UK SRS, ISSB alignment and the changing regulatory disclosure landscape.

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VIDEO: IN CONVERSATION WITH LSEG
DFIN and London Stock Exchange discuss UK SRS, ISSB alignment and the changing regulatory disclosure landscape.
WHAT HAPPENS NEXT?
As ESRS requirements evolve, reporting teams need to adapt without losing clarity or control. A simpler, well-structured process can help teams coordinate stakeholders, manage reviews and prepare clear, reliable sustainability disclosures.
Focus reporting effort on material, decision-useful information.
Focus reporting effort on material, decision-useful information.
Prepare governance and reporting processes while final implementation requirements continue to develop.
Prepare governance and reporting processes while final implementation requirements continue to develop.
Maintain clear supporting documentation, review records and approval steps to support assurance readiness.
Maintain clear supporting documentation, review records and approval steps to support assurance readiness.
Apply established financial-reporting disciplines to sustainability disclosures.
Apply established financial-reporting disciplines to sustainability disclosures.
ActiveDisclosure centralises ESG content, reporting data and disclosure workflows in a secure cloud environment. Create, review and publish sustainability reports while maintaining governance, audit trails and collaboration across reporting teams.
Supports Sustainability Reporting Standards
Centralised ESG Content and Data
iXBRL and Digital Reporting
Collaboration and Workflow Management
Governance, Auditability and Assurance Readiness
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Built entirely in ActiveDisclosure, DFIN's 2026 ESG Factsheet brings narrative, highlights, metrics and content together in one clear, branded sustainability report.
Recent EU simplification measures (often referred to as the Omnibus package) have reduced some ESRS datapoints and adjusted CSRD’s phased scope and timing, with the aim of keeping disclosures focused on material, decision-useful information. Requirements continue to evolve, so companies should confirm which provisions and transition arrangements apply to them based on size, listing status and jurisdiction. Read more >
The FCA's final UK SRS rules apply to accounting periods beginning on or after 1 January 2027, with the first reporting cycle expected in 2028 under a comply-or-explain framework aligned with ISSB standards. Companies should use this period to strengthen reporting governance, establish disclosure ownership, improve data traceability and implement efficient reporting workflows to support future sustainability reporting requirements. Read more >
Yes. Large Accelerated Filers and Accelerated Filers registered with the SEC are required to disclose Scope 1 and Scope 2 emissions, and the requirements are designed to align more closely with international disclosure frameworks. UK and European companies with US listings should assess how these requirements interact with their ESRS and UK SRS obligations. Read more >
SASB Standards set out industry-specific sustainability disclosure topics, originally developed by the Sustainability Accounting Standards Board. They are now maintained by the IFRS Foundation under the ISSB, which integrated SASB and TCFD into a unified global baseline, so SASB content remains a relevant building block for ISSB-aligned and UK SRS disclosures. Read more >
ActiveDisclosure provides a centralized reporting environment that supports the entire disclosure process, from data collection and content creation through drafting, collaboration, review, approval, compilation and final publication. By bringing Sustainability, Finance, Legal, Company Secretariat, Investor Relations and external advisers together in a single controlled workspace, teams can streamline reporting workflows, maintain version control, create clear audit trails and deliver more efficient, governed and transparent disclosures.
Whether you're working with existing reporting tools or building a framework for emerging disclosure requirements, DFIN helps simplify sustainability reporting, improve control and support evolving ESG and regulatory obligations.
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