Level 2
Articles in this pillar
How to translate climate-related risks, opportunities and responses into revenue, costs, assets, liabilities, cash flows, financing and capital expenditure without false precision
Decision guide · 14 min UK SRS S2 Climate Resilience: How to Assess and Disclose Capacity to AdaptHow to turn scenario findings into a balanced assessment of vulnerabilities, strategic options, financial flexibility, asset adaptability, investment, decision triggers and uncertainty
Decision guide · 14 min UK SRS S2 Climate Risk Management: Identification, Prioritisation and ERM IntegrationHow to describe climate-risk and opportunity processes, use scenario inputs, assess likelihood and magnitude, monitor change and evidence integration with enterprise risk …
Decision guide · 14 min UK SRS S2 Scenario Analysis: A Proportionate Approach to Climate ResilienceHow to select relevant scenarios, time horizons, physical and transition pathways, assumptions and methods that are commensurate with exposure and available capability
Decision guide · 15 min UK SRS S2 Climate Governance Disclosures: Board Oversight, Skills and ControlsHow to evidence mandates, information flows, climate decisions, target oversight, remuneration and management controls
Explainer · 10 min UK SRS S2 Climate Materiality Assessment: What Information Could Affect Prospects?How to apply the investor lens, quantitative and qualitative factors, value-chain evidence and documented judgement
Explainer · 8 min The Four Pillars of UK SRS S2: Governance, Strategy, Risk Management, Metrics and TargetsHow to design one connected climate disclosure system, assign workstream ownership and transition from TCFD
Explainer · 8 min UK SRS S2 Physical Risks, Transition Risks and Climate Opportunities ExplainedA practical taxonomy for turning climate drivers, exposure and vulnerability into decision-useful information about prospects
Explainer · 9 min UK SRS S2 Strategy Disclosures: Business Model, Value Chain, Capital Deployment and Trade-OffsHow to connect climate concentrations, funded responses, transition and adaptation, financial planning, progress and commercial sensitivity
Explainer · 11 min UK SRS S2 Climate Risk, Materiality, Governance and Strategy RegistersA package-level toolkit containing LRA_UK_SRS_S2_Climate_Risk_Materiality_Governance_and_Strategy_Registers.xlsx, with 5 related Knowledge Hub guides.
Toolkit · 3 min✓ Knowledge Hub AI Assistant · Human-in-the-loop
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Go deeper · UK SRS S2
Certified IFRS S1 & S2 (ISSB) Applied Sustainability Reporting
This page settles one requirement. The IFRS S1 & S2 course walks the whole ISSB workflow — governance, strategy, risk management, metrics and targets — with drafting exercises on your own data.
