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Level 1 · Pillar guide 03·UK SRS S1 · Disclosure guides

Metrics, targets and financial effects

This is where the report stops being narrative and becomes numbers. UK SRS S1 asks for fewer metrics than most teams expect and far more method behind each one — including the horizons and assumptions that turn a risk into a figure a reader can test.

What sits under this pillar 4 articles, 0 FAQ cards, 0 expert notes.
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)

UK SRS S1 was finalised in February 2026 and is available for voluntary use. Any mandatory …

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

Current and Anticipated Financial Effects Under UK SRS S1: A Guide for Finance Teams

How to connect sustainability-related risks and opportunities to revenue, costs, assets, liabilities, cash flows, financing and the Strategic Report without false precision

 Decision guide · 12 min UK SRS S1 Metrics and Targets: Industry Information, Entity-Specific KPIs and Progress

How to select decision-useful metrics, document methods and estimates, govern targets and baselines, explain changes and maintain a reporting data dictionary

 Decision guide · 12 min UK SRS S1 SASB Optionality: What 'May Refer to and Consider' Means in Practice

How to identify decision-useful industry information, assess SASB and alternative sources, disclose the guidance actually applied and document why a source was …

 Decision guide · 12 min UK SRS S1 for CFOs: Linking Sustainability Risks to Budgets, Finance and the Annual Report

How finance teams can connect material sustainability-related risks and opportunities to line items, planning, controls, the Strategic Report and CFO sign-off.

 Decision guide · 15 min

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Certified IFRS S1 & S2 (ISSB) Applied Sustainability Reporting

This page settles one requirement. The IFRS S1 & S2 course walks the whole ISSB workflow — governance, strategy, risk management, metrics and targets — with drafting exercises on your own data.

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