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.

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

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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

Articles in this pillar

UK SRS S2 Carbon Credits: Planned Use, Quality Attributes and Greenwashing Controls

How to disclose planned carbon-credit reliance within net targets, preserve the gross inventory, explain credit types and integrity factors, and control public …

Decision guide · 10 min UK SRS S2 Transition Plan Disclosures: What Is Required When a Plan Exists?

How to disclose an existing climate-related transition plan, its strategy, actions, resources, assumptions, dependencies, governance, targets and progress without confusing disclosure requirements …

Decision guide · 11 min UK SRS S2 Climate Targets: Base Years, Boundaries, Milestones and Performance

How to disclose legal and voluntary targets, absolute and intensity measures, gross and net outcomes, validation, revisions, missed milestones and consistent performance …

Decision guide · 11 min UK SRS S2 and Transition Plan Policy Standard Disclosures vs a Mandatory Plan Requirement

Comparison · 7 min

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