What is required, what is optional and what is only proposed

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, a proposal read as law, and TCFD, SECR or NFSIS duties assumed to be satisfied. Digital tagging sits here too.

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 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

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