UK SRS S2Framework in the Knowledge Hub

UK Government·Framework

UK Sustainability Reporting Standard S2

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

  • 0 requirements catalogued
  • Cards in preparation
  • 30 guides published
  • 2026
Editorial programme 24 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.

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

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Disclosure cards

Prepare a disclosure from requirement to sign-off.

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.

0 of 0 requirements carded

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.

Compare with

The frameworks next to this one.

GRI Standards

Impact reporting, used voluntarily worldwide

587 disclosures · 140 cards European Sustainability Reporting Standards

Double materiality, mandatory under CSRD

79 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026

Voluntary sustainability reporting for smaller undertakings

20 requirements · no cards yet

Go deeper · UK SRS S2

ESG Reporting Full Stack

There is no standalone LRA course for this framework yet. The Full Stack programme covers the reporting system it sits in — materiality, data, drafting and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

See the Full Stack programme
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