IFRS S1 and S2 alongside TCFD, UK SRS S2, ESRS, GRI and CDP

The evidence behind a climate disclosure travels further than the disclosure itself. These guides mark where the materiality lens, the boundary, the reporting period and the compliance claim have to part company — including the move from a TCFD-aligned report to IFRS S1 and S2.

Published passport

Current as at 10 August 2026

Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI 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 IFRS

Edition written against

IFRS S1 / S2 (August 2026)

source check 1 August 2026

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

Can One Dataset Support IFRS S1/S2, ESRS, GRI and CDP?

A master data model for shared evidence, controlled adjustments and framework-specific reporting decisions

Decision guide · 8 min IFRS S2 vs TCFD: What Changed and How to Transition

A pillar-by-pillar gap analysis covering materiality, industry metrics, GHG emissions, financial effects and compliance

Comparison · 9 min UK SRS S2 vs ESRS E1: Climate Materiality, GHG and Transition Plan Differences

A practical crosswalk for teams using one climate evidence base across UK investor-focused reporting and EU double-materiality reporting.

Comparison · 15 min UK SRS S2 and GRI Climate Reporting: What Data Can Be Reused?

How to use one controlled climate dataset while preserving the different financial and impact-reporting narratives.

Decision guide · 12 min UK SRS S2 and CDP: How to Reuse Climate Data Without Assuming Compliance

A reconciliation method for using CDP-aligned climate information in UK SRS S2 reporting without confusing questionnaire completion, scoring and standard compliance.

Decision guide · 12 min Can One Climate Dataset Support UK SRS S2, IFRS S2, ESRS E1, TCFD and CDP?

A master data and evidence model for multi-framework climate reporting, with controlled adjustments for materiality, boundary, methods, periods, reliefs and assurance.

Decision guide · 13 min

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IFRS S1 and S2 training

Financial materiality, scenario analysis and the S2 climate disclosures, applied to your own reporting.

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