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Level 2 · Toolkit·UK SRS S2 · Disclosure guides

UK SRS S2 GHG Measurement, Relief and Scope 2 Registers

One Excel workbook of GHG measurement registers for UK SRS S2 — the three scopes, the first-year measurement relief, indefinite voluntary-use Scope 3 relief and the contracts behind a Scope 2 claim. It comes from the same package as five Knowledge Hub guides, listed below.

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

Edition written against

—

Published

12 Aug 2026

Knowledge Hub guide

Last reviewed

11 Aug 2026

Short answer

The answer, before the reasoning

One file and five guides. The workbook holds the measurement, relief and Scope 2 registers in editable form — and the five Knowledge Hub guides from the same package cover Scope 1, Scope 2 and Scope 3 measurement, the alternative first-year relief, indefinite voluntary-use Scope 3 relief, location-based Scope 2 and renewable electricity claims, and which IFRS S2 amendments are already included.

Toolkit contents

What this toolkit contains

Files
UK SRS S2 GHG Measurement, Relief and Scope 2 Registers — Excel (962.6 KB)
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

Files: 1. Related guides: 5. Published together as one UK SRS S2 package.

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

  • UK SRS S2 GHG Measurement, Relief and Scope 2 Registers — Excel, 962.6 KB

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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UK SRS S2 GHG Measurement, Relief and Scope 2 Registers

962.6 KB

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Every checklist and table on this page, with empty status, owner and evidence columns for your team to fill in and keep.

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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.

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