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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.
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 S2 (February 2026)

9. CP26/5: Aligning listed issuers’ sustainability disclosures with international standards - Financial Conduct Authority, 30 January …

Published

10 Aug 2026

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Last reviewed

10 Aug 2026

Level 2

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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.

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