Greenhouse gas boundaries and climate metrics

Where the numbers come from. Reconcile the UK SRS S1 reporting entity with the GHG Protocol organisational boundary, settle how associates, joint ventures and leases are treated, then build the three metric layers: cross-industry categories, industry-based metrics and target metrics.

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 is final and available for voluntary use. It is applied with UK SRS …

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

UK SRS S2 Reporting Entity and GHG Boundary: Groups, JVs, Leases and Value Chains

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 UK SRS S2 Climate Metrics and Targets: Cross-Industry, Industry-Based and Entity-Specific Data

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 Judgement

How 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

✓ LRA 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

2 free answers Automated · the LRA team is one click away

Go deeper · UK SRS S2

ESG Reporting Full Stack

There is no standalone LRA course for this framework yet. The Full Stack programme covers the reporting system it sits in — materiality, data, drafting and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

See the Full Stack programme

/en/knowledge-hub/disclosure-guides/uk-srs-s2/uk-srs-s2-ghg-boundaries-and-metrics/