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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 UK Government
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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.
What sits under this pillar
2 articles,
0 FAQ cards, 0 expert notes.
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 UK Government
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
Knowledge Hub guide
Last reviewed
10 Aug 2026
Level 2
Articles in this pillar
Can You Claim UK SRS S1 Compliance While Using Climate-Only Relief?
A claim-control guide to paragraphs 72, 73A and 73B, including UK SRS S1 versus UK SRS S2 statements, explicit and unreserved wording, …
Decision guide · 10 min UK SRS S1 Climate-Only Relief: How It Works and How Long Voluntary Reporters Can Use ItA practical explanation of paragraphs E2-E5, indefinite voluntary availability, required disclosure, the UK SRS S1 compliance restriction, UK SRS S2 implications and …
Decision guide · 11 min✓ LRA AI Assistant · Human-in-the-loop
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