UK SRS S2Framework in the Knowledge Hub

UK Government·Framework

Certified IFRS S1 & S2 (ISSB) Applied Sustainability Reporting

The UK climate disclosure standard, based on IFRS S2 and adapted for the UK reporting context.

  • 0 requirements catalogued
  • Cards in preparation
  • 54 guides published
  • 2026
Editorial programme 48 of 50 topics published

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Disclosure guides

Understand the questions behind the standards.

Pillar guides covering the subject end to end, articles that each settle one practical question, FAQ cards and expert notes. Every answer names the clause it rests on and separates what the standard requires from what it leaves to your judgement.

54 published · 51 source files prepared · 50 target article topics

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Disclosure cards

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UK SRS S2 is in the catalogue at 0 requirements, but none of them has a published card yet. Nothing here is hidden behind a sign-in — there is simply nothing to open.

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LRA educational guidance · Not issued or endorsed by UK Government

What is in UK SRS S2

Climate information through the four core pillars

Climate governance, strategy, risk management, metrics and targets are reported as connected financial information.

  1. 01
    Governance

    Oversight of climate-related risks and opportunities.

  2. 02
    Strategy and resilience

    Climate effects, scenarios and resilience of the business model.

  3. 03
    Metrics and targets

    GHG emissions, performance measures and climate targets.

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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.

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