Reporting cycle, controls and assurance readiness

How the report gets made and defended. Finance ownership and final sign-off, stage gates across a first twelve-month cycle, controls over models, estimates and versions, a paragraph-level completeness record, and assurance readiness even where no assurance is required.

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

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UK SRS S1 and UK SRS S2 are final and available for voluntary use. A mandatory …

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

UK SRS S2 for CFOs: Connecting Climate Risk, GHG and the Annual Report

A finance-led guide to ownership, budgets and forecasts, assets and liabilities, capital allocation, internal controls, UK reporting overlaps and final sign-off

Decision guide · 14 min UK SRS S2 Compliance Checklist and Free Climate Disclosure Matrix

A downloadable paragraph-level control tool covering UK SRS S1 foundations, four pillars, financial effects, scenarios, GHG and financed emissions, industry metrics, provisions, …

Decision guide · 11 min First UK SRS S2 Reporting Cycle: A 12-Month Implementation Plan

A sequenced programme for reporting basis, climate risk, scenarios, GHG and financed emissions, metrics, financial effects, controls, drafting, board approval and assurance …

Explainer · 16 min UK SRS S2 Assurance Readiness GHG Scenarios Financial Effects and Controls

Decision guide · 7 min Internal Controls Over UK SRS S2 Climate Disclosures Data Models and Sign Off

Decision guide · 7 min

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ESG Reporting Full Stack

There is no standalone LRA course for this framework yet. The Full Stack programme covers the reporting system it sits in — materiality, data, drafting and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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