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Level 2 · Toolkit·UK SRS S2 · Disclosure guides

UK SRS S2 GHG Measurement, Relief and Scope 2 Registers

A package-level toolkit containing LRA_UK_SRS_S2_GHG_Measurement_Relief_and_Scope_2_Registers.xlsx, with 5 related Knowledge Hub guides.

Who this is for A 3-minute read for reporting teams working through Greenhouse gas boundaries and climate metrics, and for reviewers testing whether the evidence behind it holds.
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

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Published

12 Aug 2026

Knowledge Hub guide

Last reviewed

11 Aug 2026

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A package-level toolkit containing LRA_UK_SRS_S2_GHG_Measurement_Relief_and_Scope_2_Registers.xlsx, with 5 related Knowledge Hub guides.

Toolkit contents

What this toolkit contains

Files
LRA_UK_SRS_S2_GHG_Measurement_Relief_and_Scope_2_Registers.xlsx
Related guides
UK SRS S2 and the December 2025 IFRS S2 Amendments: What Is Already Included?; UK SRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide; UK SRS S2 Scope 3 Relief: How Indefinite Voluntary Use Works and What Must Be Disclosed; UK SRS S2 Alternative GHG Measurement Relief: The First-Year Rule Explained; UK SRS S2 Scope 2: Location-Based Emissions, Contracts and Renewable Electricity Claims

Technical status

Package record

Source package: UK SRS S2/LRA_UK_SRS_S2_Knowledge_Hub_Article_part_3. Files: 1. Related guides: 5.

Toolkit files

File register

File Format
LRA_UK_SRS_S2_GHG_Measurement_Relief_and_Scope_2_Registers.xlsx XLSX

Knowledge Hub

Guide register

Article ID Guide
UKSRS2-AMD-001 UK SRS S2 and the December 2025 IFRS S2 Amendments: What Is Already Included?
UKSRS2-GHG-001 UK SRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide
UKSRS2-RLF-001 UK SRS S2 Scope 3 Relief: How Indefinite Voluntary Use Works and What Must Be Disclosed
UKSRS2-RLF-002 UK SRS S2 Alternative GHG Measurement Relief: The First-Year Rule Explained
UKSRS2-S2E-001 UK SRS S2 Scope 2: Location-Based Emissions, Contracts and Renewable Electricity Claims

Files in this package

  • LRA_UK_SRS_S2_GHG_Measurement_Relief_and_Scope_2_Registers.xlsx

Guides in this package

  • UK SRS S2 and the December 2025 IFRS S2 Amendments: What Is Already Included?
  • UK SRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide
  • UK SRS S2 Scope 3 Relief: How Indefinite Voluntary Use Works and What Must Be Disclosed
  • UK SRS S2 Alternative GHG Measurement Relief: The First-Year Rule Explained
  • UK SRS S2 Scope 2: Location-Based Emissions, Contracts and Renewable Electricity Claims

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LRA_UK_SRS_S2_GHG_Measurement_Relief_and_Scope_2_Registers.xlsx

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