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Level 1 · Pillar guide 03·UK SRS S2 · Disclosure guides

Climate targets, transition plans and carbon credits

UK SRS S2 does not require every entity to set a target or to write a transition plan. It requires complete disclosure of the ones you have — target anatomy, gross and net outcomes, planned carbon-credit reliance, plan assumptions and dependencies, and progress including missed milestones.

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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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UK SRS S2 requires specified disclosure of planned use of carbon credits to achieve a net …

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

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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.

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