Disclosure guides

Disclosure guides

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All 48 guides, titles only. Back to the full answers →

1. UK S2·ComparisonUK SRS S2 and Transition Plan Policy Standard Disclosures vs a Mandatory Plan Requirement
2. UK S2·ToolkitUK SRS S2 GHG Measurement, Relief and Scope 2 Registers
3. UK S2·ExplainerUK SRS S2 Strategy Disclosures: Business Model, Value Chain, Capital Deployment and Trade-Offs
4. UK S2·ExplainerUK SRS S2 Physical Risks, Transition Risks and Climate Opportunities Explained
5. UK S2·ExplainerUK SRS S2 Alternative GHG Measurement Relief: The First-Year Rule Explained
6. UK S2·ExplainerUK SRS S2 Scope 3 Relief: How Indefinite Voluntary Use Works and What Must Be Disclosed
7. UK S2·ExplainerThe Four Pillars of UK SRS S2: Governance, Strategy, Risk Management, Metrics and Targets
8. UK S2·ExplainerUK SRS S2 Climate Materiality Assessment: What Information Could Affect Prospects?
9. UK S2·Decision guideUK SRS S2 and the Companies Act Future Reporting for Economically Significant Companies
10. UK S2·ExplainerUK SRS S2 Climate Governance Disclosures: Board Oversight, Skills and Controls
11. UK S2·ExplainerUK SRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide
12. UK S2·Decision guideUK SRS S2 for Asset Managers: Portfolio Boundaries, Financed Emissions and Client Data
13. UK S2·Decision guideUK SRS S2 for Insurers: Underwriting, Investments and Climate Resilience
14. UK S2·Decision guideUK SRS S2 for Banks: Financed Emissions, Credit Risk and Climate Metrics
15. UK S2·Decision guideUK SRS S2 Financed Emissions and Paragraph B59A: What Financial Institutions Must Explain
16. UK S2·Decision guideUK SRS S2 Scope 3 Category 15: Investments, Exclusions and the 2025 Amendments
17. UK S2·Decision guideUK SRS S2 Digital Reporting Taxonomy Climate Tags and Future FCA Filing
18. UK S2·Decision guideUK SRS S2 Assurance Readiness GHG Scenarios Financial Effects and Controls
19. UK S2·ExplainerUK SRS S2 and the December 2025 IFRS S2 Amendments: What Is Already Included?
20. UK S2·Decision guideUKSRS S2 Climate Targets: scope, baseline, milestones, gross/net GHG targets, validation, revisions, missed targets and carbon credits.
21. UK S2·Decision guideFrom UK TCFD Reporting to UK SRS S2: What Listed Companies Need to Add
22. UK S2·Decision guideUK SRS S2 Transition Plan Disclosures: What Is Required When a Plan Exists?
23. UK S2·Decision guideUK SRS S2 and SECR: Why Emissions Reporting May Still Be Duplicated
24. UK S2·Decision guideUK SRS S2 Scenario Analysis: A Proportionate Approach to Climate Resilience
25. UK S2·Decision guideWhy UK SRS S2 Must Be Applied with UK SRS S1
26. UK S2·Decision guideUK SRS S2 Report Template: Four Pillars, GHG, Financial Effects and Reliefs
27. UK S2·Decision guideUK SRS S2 Climate Risk Management: Identification, Prioritisation and ERM Integration
28. UK S2·Decision guideUK SRS S2 Climate Resilience: How to Assess and Disclose Capacity to Adapt
29. UK S2·Decision guideIs UK SRS S2 Mandatory? Voluntary Use, the FCA's Final Rules and the 2027 Timeline
30. UK S2·Mistakes and mythsCommon UK SRS S2 Mistakes: Copying IFRS Reliefs, Misstating Scope 3 and Ignoring UK Overlap
31. UK S2·Decision guideUK SRS S2 and NFSIS Climate Disclosures: When Duplication Can Be Avoided
32. UK S2·Decision guideUK SRS S2 Industry-Based Metrics: Optional SASB Guidance but Mandatory Industry Judgement
33. UK S2·Decision guideUKSRS S2 Climate Metrics and Targets: cross-industry metrics, GHG, risk exposure, opportunities, capital deployment, carbon prices, remuneration, industry metrics and targets.
34. UK S2·Decision guideUK SRS S2 Report Location, Timing and Compliance Statement Explained
35. UK S2·ExplainerFirst UK SRS S2 Reporting Cycle: A 12-Month Implementation Plan
36. UK S2·Decision guideHow to Prepare a UK SRS S2 Climate Report: Complete Step-by-Step Guide
37. UK S2·Decision guideUK SRS S2 Reporting Entity and GHG Boundary: Groups, JVs, Leases and Value Chains
38. UK S2·Decision guideCurrent and Anticipated Financial Effects Under UK SRS S2: A Guide for Finance Teams
39. UK S2·Decision guideFCA PS26/19 and UK SRS S2: Final Scope, Reliefs and Reporting from 2027
40. UK S2·Decision guideUK SRS S2 Explained: Climate Disclosure Requirements and How to Start
41. UK S2·Decision guideUK SRS S2 Carbon Credits: Planned Use, Quality Attributes and Greenwashing Controls
42. UK S2·ComparisonUK SRS S2 vs IFRS S2: UK Amendments, Reliefs and Financed Emissions Compared
43. UK S2·Decision guideUK SRS S2 Compliance Checklist and Free Climate Disclosure Matrix
44. UK S2·Decision guideUK SRS S2 for CFOs: Connecting Climate Risk, GHG and the Annual Report
45. UK S2·ToolkitUK SRS S2 Policy, Assurance, Controls and Digital Registers
46. UK S2·ToolkitUK SRS S2 Climate Risk, Materiality, Governance and Strategy Registers
47. UK S2·ExplainerUK SRS S2 Scope 2: Location-Based Emissions, Contracts and Renewable Electricity Claims
48. UK S2·Decision guideInternal Controls Over UK SRS S2 Climate Disclosures Data Models and Sign Off

How an LRA guide is built

Every answer follows the same discipline.

You should be able to stop reading after the first paragraph and still have what you came for. Everything below it exists so you can defend the answer to a reviewer.

1. 01
   Answer

   The question is stated as a reporting team would ask it, and settled in the opening lines.

2. 02
   Basis

   The official source and edition are named, and kept clearly apart from our reading of them.

3. 03
   Judgement

   The points the standard leaves open are marked, with what a defensible position looks like.

4. 04
   Action

   The answer links to the disclosures and evidence it affects, so a decision turns into fields to fill.

• Practitioner-written, then technically reviewed
• A named reviewer, with a date
• Requirements kept separate from practice and interpretation
• Stated update triggers for re-reading each answer

RK From the answer to the report Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS

GRI and ISSB-IFRS S1 & S2 Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by the standard setters LinkedIn

Coverage

Which frameworks have answers yet.

The guides tier is written framework by framework rather than thinly across all of them, so this says where the writing has actually reached. Disclosure cards, which cover the requirements themselves, run ahead of it.