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Level 1 · Pillar guide 06·UK SRS S2 · Disclosure guides

What is required, what is optional and what is still under consultation

The confusions that cause the most rework — relief durations copied from IFRS S2, UK-only requirements missed for the same reason, optional guidance read as mandatory, the superseded CP26/5 proposal read as the FCA's final rules, and TCFD, SECR or NFSIS duties assumed to be satisfied. Digital tagging sits here too.

What sits under this pillar 11 articles, 0 FAQ cards, 0 expert notes.
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

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UK SRS S1 and UK SRS S2 are final and available for voluntary use. UK-specific amendments …

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

Common UK SRS S2 Mistakes: Copying IFRS Reliefs, Misstating Scope 3 and Ignoring UK Overlap

How to identify and correct wrong relief duration, missing UK SRS S1 foundations, weak financed-emissions explanations, automatic SASB rejection, TCFD equivalence claims …

Mistakes and myths · 14 min
UK SRS S2 Digital Reporting Taxonomy Climate Tags and Future FCA Filing

Decision guide · 7 min
UK SRS S2 and the Companies Act Future Reporting for Economically Significant Companies

Decision guide · 7 min
UK SRS S2 vs IFRS S2: UK Amendments, Reliefs and Financed Emissions Compared

A technical comparison of optional specific industry guidance, the December 2025 greenhouse gas amendments, Scope 3 and GHG-method reliefs, UK paragraph B59A, …

Comparison · 9 min
UK SRS S2 Explained: Climate Disclosure Requirements and How to Start

A practical introduction to the UK climate disclosure standard, its interaction with UK SRS S1, the four pillars, scenarios, financial effects, greenhouse …

Decision guide · 10 min
FCA PS26/19 and UK SRS S2: Final Scope, Reliefs and Reporting from 2027

A guide to the FCA's final PS26/19 rules: which listing categories are in scope, how comply or explain works for climate disclosures …

Decision guide · 11 min
UK SRS S2 and NFSIS Climate Disclosures: When Duplication Can Be Avoided

A statutory integration guide showing when UK SRS S2 climate disclosures can support the NFSIS without repeating the same climate narrative, and …

Decision guide · 12 min
Is UK SRS S2 Mandatory? Voluntary Use, the FCA's Final Rules and the 2027 Timeline

A decision guide separating the final voluntary standard, the TCFD-aligned duties that run until 2027, the FCA's final PS26/19 listing rules, the …

Decision guide · 8 min
Why UK SRS S2 Must Be Applied with UK SRS S1

How S1 materiality, reporting entity, connected information, timing, judgements, comparatives, compliance and cross-reference requirements underpin every climate disclosure prepared under S2.

Decision guide · 8 min
From UK TCFD Reporting to UK SRS S2: What Listed Companies Need to Add

A paragraph-level transition map from current UK TCFD-aligned reporting to UK SRS S2, including the missing S1 foundations, deeper climate metrics, financial …

Decision guide · 12 min
UK SRS S2 and the December 2025 IFRS S2 Amendments: What Is Already Included?

A transition guide to GWP, jurisdictional measurement, Category 15, financed emissions and industry classification

Explainer · 6 min

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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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