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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
See the Full Stack programme
Level 1 · Pillar guide 04·UK SRS S2 · Disclosure guides
Financed emissions for banks, insurers and asset managers
The financial-sector requirements that carry the most judgement. Decide which exposures form the population, which activities sit outside the financed-emissions subtotal, how far estimates can go and what has to be explained when same-period measurement is impracticable.
What sits under this pillar
5 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 S2 (February 2026)
9. CP26/5: Aligning listed issuers’ sustainability disclosures with international standards - Financial Conduct Authority, 30 January …
Published
10 Aug 2026
Knowledge Hub guide
Last reviewed
10 Aug 2026
Level 2
Articles in this pillar
UK SRS S2 Scope 3 Category 15: Investments, Exclusions and the 2025 Amendments
How financial institutions should distinguish Category 15, financed emissions, derivative exclusions, activity boundaries, methods and data gaps.
Decision guide · 13 min UK SRS S2 Financed Emissions and Paragraph B59A: What Financial Institutions Must ExplainA practical guide to same-period impracticability, alternative measurement, data timing, Scope 3 relief and evidence of the reporting judgement.
Decision guide · 14 min UK SRS S2 for Banks: Financed Emissions, Credit Risk and Climate MetricsA bank implementation guide covering commercial-banking scope, gross exposure, classification, borrower data, scenarios, credit risk, targets, controls and B59A.
Decision guide · 16 min UK SRS S2 for Insurers: Underwriting, Investments and Climate ResilienceHow insurers can separate underwriting and investment portfolios while connecting physical risk, transition risk, scenarios, Category 15, targets and evidence.
Decision guide · 15 min UK SRS S2 for Asset Managers: Portfolio Boundaries, Financed Emissions and Client DataHow asset managers should distinguish the manager from AUM, define product and data boundaries, use estimates, report timing, evidence stewardship and control …
Decision guide · 17 min✓ LRA AI Assistant · Human-in-the-loop
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