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Level 1 · Pillar guide 04·UK SRS S1 · Disclosure guides

Compliance claims and the climate-only relief

Paragraph E3 lets a voluntary reporter cover climate alone. The trade is a claim — while the provision is in use, compliance with UK SRS S1 cannot be asserted, and the front of the report has to say so plainly rather than imply otherwise.

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RK Published passportReviewed by Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS Current as at
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 UK Government LinkedIn

Edition written against

UK SRS S1 (February 2026)

Principal paragraph anchors: UK SRS S1 paragraphs 72, 73, 73A and 73B; Appendix E paragraphs E2-E5; …

Published

10 Aug 2026

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Last reviewed

10 Aug 2026

Level 2

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