Skip to the answer

Disclosure GuidesPillar guides, articles, FAQ and expert notes

Level 2 · Toolkit·UK SRS S2 · Disclosure guides

UK SRS S2 Policy, Assurance, Controls and Digital Registers

A package-level toolkit containing LRA_UK_SRS_S2_Policy_Assurance_Controls_and_Digital_Registers.xlsx, with 5 related Knowledge Hub guides.

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

A package-level toolkit containing LRA_UK_SRS_S2_Policy_Assurance_Controls_and_Digital_Registers.xlsx, with 5 related Knowledge Hub guides.

Toolkit contents

What this toolkit contains

Files
LRA_UK_SRS_S2_Policy_Assurance_Controls_and_Digital_Registers.xlsx
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

Source package: UK SRS S2/LRA_UK_SRS_S2_Knowledge_Hub_part 9. Files: 1. Related guides: 5.

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

  • LRA_UK_SRS_S2_Policy_Assurance_Controls_and_Digital_Registers.xlsx

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

Download · XLSX

LRA_UK_SRS_S2_Policy_Assurance_Controls_and_Digital_Registers.xlsx

1016.7 KB

Download file

Take it with you

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.

Download .xlsx

✓ Knowledge Hub AI Assistant · Human-in-the-loop

Ask about this guide

It answers from this page, and reaches into the linked disclosure cards when your question is about the standard itself. Your first two answers are free without signing in.

Try
Automated · the LRA team is one click away

Go deeper · UK SRS S2

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.

See the course →
/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-cycle-controls-and-assurance/uk-srs-s2-policy-assurance-controls-and-digital-registers/