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Level 2 · Toolkit·UK SRS S2 · Disclosure guides

UK SRS S2 Policy, Assurance, Controls and Digital Registers

One Excel workbook of registers for the control side of UK SRS S2 — assurance readiness, internal controls over climate data, digital tagging and the transition-plan question. It comes from the same package as five Knowledge Hub guides, listed below.

Who this is for A 3-minute read for reporting teams working through Reporting cycle, controls and assurance readiness, and for reviewers testing whether the evidence behind it holds.
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

—

Published

12 Aug 2026

Knowledge Hub guide

Last reviewed

11 Aug 2026

Short answer

The answer, before the reasoning

One file and five guides. The workbook holds the policy, assurance, controls and digital registers in editable form — and the five Knowledge Hub guides from the same package cover assurance readiness, internal controls over climate disclosures, digital reporting and tagging, the Companies Act direction of travel, and transition-plan policy.

Toolkit contents

What this toolkit contains

Files
UK SRS S2 Policy, Assurance, Controls and Digital Registers — Excel (1016.7 KB)
Related guides
UK SRS S2 Assurance Readiness GHG Scenarios Financial Effects and Controls; Internal Controls Over UK SRS S2 Climate Disclosures Data Models and Sign Off; UK SRS S2 Digital Reporting Taxonomy Climate Tags and Future FCA Filing; UK SRS S2 and the Companies Act Future Reporting for Economically Significant Companies; UK SRS S2 and Transition Plan Policy Standard Disclosures vs a Mandatory Plan Requirement

Technical status

Package record

Files: 1. Related guides: 5. Published together as one UK SRS S2 package.

Toolkit files

File register

File Format
LRA_UK_SRS_S2_Policy_Assurance_Controls_and_Digital_Registers.xlsx XLSX

Knowledge Hub

Guide register

Article ID Guide
UKSRS2-ASR-002 UK SRS S2 Assurance Readiness GHG Scenarios Financial Effects and Controls
UKSRS2-CTL-002 Internal Controls Over UK SRS S2 Climate Disclosures Data Models and Sign Off
UKSRS2-DIG-002 UK SRS S2 Digital Reporting Taxonomy Climate Tags and Future FCA Filing
UKSRS2-LAW-002 UK SRS S2 and the Companies Act Future Reporting for Economically Significant Companies
UKSRS2-TRP-002 UK SRS S2 and Transition Plan Policy Standard Disclosures vs a Mandatory Plan Requirement

Files in this package

  • UK SRS S2 Policy, Assurance, Controls and Digital Registers — Excel, 1016.7 KB

Guides in this package

  • UK SRS S2 Assurance Readiness GHG Scenarios Financial Effects and Controls
  • Internal Controls Over UK SRS S2 Climate Disclosures Data Models and Sign Off
  • UK SRS S2 Digital Reporting Taxonomy Climate Tags and Future FCA Filing
  • UK SRS S2 and the Companies Act Future Reporting for Economically Significant Companies
  • UK SRS S2 and Transition Plan Policy Standard Disclosures vs a Mandatory Plan Requirement

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UK SRS S2 Policy, Assurance, Controls and Digital Registers

1016.7 KB

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The checklists as a working spreadsheet

Every checklist and table on this page, with empty status, owner and evidence columns for your team to fill in and keep.

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Go deeper · UK SRS S2

UK SRS S1 & S2: Sustainability and Climate Reporting in Practice

This page settles one requirement. The UK SRS S1 & S2 course takes a first UK reporting cycle end to end — the UK amendments, financial effects, scenario analysis, emissions and an authorised release — on one continuing case, with two assignments reviewed by a person.

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

See the course →
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