UK S2·Decision guide·Data and evidence
A UK SRS S2 checklist should cover more than the climate paragraphs. It should include the UK SRS S1 foundations that govern materiality, reporting entity, connected information, sources, timing, location, judgements and compliance; the four UK SRS S2 pillars; scenario analysis and resilience; current and anticipated financial effects; Scope 1-3 and financed emissions; cross-industry, industry-based and entity-specific metrics; targets; UK provisions; NFSIS, SECR and current regulatory overlaps; evidence and control testing; and management, committee, board and release approval.
Helps you decideWhich rows are complete, which are gaps or provisions, what evidence and remediation are required, and whether the intended compliance claim can be approved.
Reviewed 10 Aug 2026
11 min
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UK S2·Decision guide·Data and evidence
A bank applying UK SRS S2 should begin with a controlled commercial-banking exposure population, not with an emissions vendor file. B62-B62A require absolute gross financed emissions by Scope, industry and asset class; gross exposure in the financial-statement presentation currency; separate full undrawn commitments; coverage and exclusions; methodology and allocation; and a classification system selected for transition-risk usefulness and comparability.
Helps you decideHow to turn the controlled gross-exposure population into emissions, risk, scenario and target disclosures that are connected and reviewable.
Reviewed 10 Aug 2026
16 min
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UK S2·Decision guide·Data and evidence
When an entity has a climate-related transition plan, UK SRS S2 requires it to disclose that plan as part of the explanation of how climate-related risks and opportunities affect strategy and decision-making. The disclosure includes the plan’s key assumptions and dependencies and must be connected to business-model changes, direct and indirect mitigation and adaptation actions, target-achievement methods, resources and progress against previously disclosed plans.
Helps you decideWhether the entity has a plan meeting the UK SRS S2 concept and whether its disclosures faithfully explain the plan, its implementation basis and its progress.
Reviewed 10 Aug 2026
11 min
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UK S2·Decision guide·Data and evidence
UK SRS S2 requires climate-related scenario analysis to assess climate resilience, but the method is commensurate with the entity’s circumstances. Those circumstances include its exposure to climate-related risks and opportunities and the skills, capabilities and resources available.
Helps you decideWhat scenario-analysis method is commensurate with exposure and available capability, and whether it produces enough evidence to assess strategy and business-model resilience.
Reviewed 10 Aug 2026
15 min
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UK S2·Decision guide·Data and evidence
Preparing a UK SRS S2 report is a controlled annual-report project, not a final-stage writing exercise. Start by fixing the reporting basis and applying the relevant UK SRS S1 foundations.
Helps you decideHow to Prepare a UK SRS S2 Climate Report: Complete Step-by-Step Guide
Reviewed 11 Aug 2026
10 min
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