Level 2
Articles in this pillar
How to reconcile the UK SRS S1 reporting entity with GHG organisational boundaries, associates and joint ventures, leased assets, acquisitions, disposals and …
Decision guide · 12 min UKSRS S2 Climate Metrics and Targets: cross-industry metrics, GHG, risk exposure, opportunities, capital deployment, carbon prices, remuneration, industry metrics and targets.How to report greenhouse gases, climate exposure, opportunities, capital deployment, carbon prices, remuneration and target performance with controlled methods, comparatives and evidence
Decision guide · 14 min UK SRS S2 Industry-Based Metrics: Optional SASB Guidance but Mandatory Industry JudgementHow to distinguish the optional use of specific SASB or IFRS industry guidance from the continuing requirement to provide relevant industry-based climate …
Decision guide · 10 min UK SRS S2 Report Template: Four Pillars, GHG, Financial Effects and ReliefsA practical annual-report structure covering reporting basis, governance, strategy, risk management, scenarios, GHG, metrics, targets, industry information, judgements, provisions and cross-references
Decision guide · 16 min UK SRS S2 and SECR: Why Emissions Reporting May Still Be DuplicatedA controlled data-reuse model for UK SRS S2 and Streamlined Energy and Carbon Reporting that preserves distinct legal scopes, report locations and …
Decision guide · 12 min UK SRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement GuideA controlled approach to gross emissions, accounting boundaries, factors, estimates, data quality and evidence
Explainer · 8 min UK SRS S2 Scope 3 Relief: How Indefinite Voluntary Use Works and What Must Be DisclosedGovernance, selected category information, financed emissions, comparatives and regulatory limits such as the FCA's one-year Scope 3 relief for listed issuers
Explainer · 6 min UK SRS S2 Alternative GHG Measurement Relief: The First-Year Rule ExplainedEligibility, prior jurisdictional methods, one-year transition, disclosure, comparatives and controls
Explainer · 6 min UK SRS S2 Scope 2: Location-Based Emissions, Contracts and Renewable Electricity ClaimsRequired location-based reporting, market-based information, PPAs, certificates, supplier factors and double-counting controls
Explainer · 6 min UK SRS S2 GHG Measurement, Relief and Scope 2 RegistersOne Excel workbook of GHG measurement registers for UK SRS S2 — the three scopes, the first-year measurement relief, indefinite voluntary-use Scope …
Toolkit · 3 min✓ Knowledge Hub AI Assistant · Human-in-the-loop
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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.
