Level 2
Articles in this pillar
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✓ Knowledge Hub AI Assistant · Human-in-the-loop
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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.
