UK SRS S1 & S2: Sustainability and Climate Reporting in Practice

The UK-issued texts. UK SRS S1 and UK SRS S2 were published in February 2026, and they are the normative basis of every module. The ISSB standards appear as their origin, so that you can see exactly where the UK text departs from them.

Those departures are taught, not listed: the removed effective date, climate-first reporting without the ISSB's first-year limit together with UK paragraphs E4, 73A and 73B, the Scope 3 provision in C4 with C5 and C6, SASB references moving from "shall" to "may", the removal of the GICS requirement, publication at the same time as the financial statements from the first year, and the UK addition on financed emissions at B59A.

Approximately 80 hours of guided study, across 15 modules and 81 lessons, including the two human-reviewed assignments — four to five hours for Assignment 1 and five to seven hours for Assignment 2.

That figure is an LRA planning estimate built from the module-level estimates in the curriculum. It is not an accredited-hour allocation, not a certification promise and not a measured completion time, and the course says so in the modules themselves.

The reporting cycle is a second clock, and a longer one. Module 12 plans it explicitly, working backwards from the release date.

Alderwick Industrial Group — a parent with two wholly owned subsidiaries, two operating sites, a December year end and a planned joint release with the financial statements. It runs from Module 01 to Module 14.

Its facts arrive module by module, the way they arrive in a real cycle: incomplete, sometimes inconsistent, and occasionally after you have already drafted around them. The two assignments deliberately use different companies — Briarfield Technical Group and Dunmere Services Group — so that the method has to travel rather than the memory of one case.

It gives you the picture with a date on it, and teaches you to check it yourself. Lesson 0.10 sets out the FCA position as at 30 September 2026: the final PS26/19 rules apply UK SRS S1 and S2, Scope 3 included, on a comply or explain basis to in-scope listed companies for accounting periods beginning on or after 1 January 2027. A one-year Scope 3 relief and a two-year relief for non-climate S1 information are available, and the lesson teaches why using a relief is not the same as explaining an unmet requirement. It also covers the Companies Act consultation under which private companies have no timetable at all, the assurance position and the transition-plan position.

Your company's position still depends on its listing category, its accounting period and any other rules that apply to it. Every claim in the lesson is an external regulatory fact with a source, not a requirement of UK SRS, and the lesson instructs you to reconfirm before relying on it. The FCA's proposed Technical Note 803.1, open for comment until 28 October 2026, is taught as guidance under consultation, not final guidance. The course gives the FCA's date because the FCA has set one, and no date for private companies, because nobody has.

No. The course is pitched beginner to intermediate for a first reporting cycle. It assumes business literacy and no prior UK SRS experience: Module 00 starts by reading a report and navigating the two Standards before any drafting begins.

Practitioners who already report under GRI, ESRS or IFRS S1/S2 can move quickly through the opening modules and spend their time on the UK amendments, the quantified financial effects and the scenario and emissions work.

No. The IFRS S1 & S2 course teaches the ISSB global baseline. This course teaches the UK-issued texts and runs a full first cycle on a continuing case, with two human-reviewed assignments.

If your reporting is UK-only, start here. If you report or advise across several jurisdictions, the two are complementary, and Alumni Club pricing applies to the second course when you complete the first on an engaged route.

No. There is no equivalence mechanism between the European standards and the ISSB Standards, and the course states that plainly rather than implying a shortcut. What does travel is the underlying work — the same emissions data, the same governance facts and the same evidence file support both, if you build them properly the first time.

Twelve situational knowledge-check questions in each of the 15 modules — 180 in total — each with an instructor explanation of why the other answers fail. They ask for a judgement rather than a definition.

Two assignments carry the applied assessment, both reviewed by a person and both required for the certificate.

Assignment 1, after Module 04, sets Briarfield Technical Group, an independent fictional company, and asks you to establish a defensible reporting approach: the reporting basis, the entity and its boundaries, risks, opportunities and material information, reporting periods and time horizons, first-application provisions and a selected requirements map, ending in a recommendation and a draft public basis extract. Suggested effort: four to five hours.

Assignment 2, after Module 13, sets Dunmere Services Group, an independent fictional service group, and takes you from evidence to linked disclosures: evidence and version decisions, reproducible calculations, corrections to eight defective claims, one connected candidate disclosure covering the workforce and a climate-related power dependency, a traceability index and a review handover. Suggested effort: five to seven hours.

Both run in your Homework Workspace: you request the brief, work offline and upload your response. Your mentor reviews it on 1:1 Expert Mentorship; the LRA team reviews it on Guided Flex and Live Cohort. There are no marks or points: each assignment is either accepted or returned with targeted revision required. You have a first submission and two revisions; asking a question in the clarification thread does not use an attempt. If a third submission is still not accepted, your work goes to the lead reviewer, who decides the next step with you. No automated score decides the outcome.

Yes. The LRA certificate is issued once every module is complete and both assignments have been accepted. If an assignment is returned with targeted revision required, you revise it and upload it again. This applies on Guided Flex, Live Cohort and 1:1 Expert Mentorship alike.

The certificate is the same on every route. It does not name the route you chose. Learners on a Corporate Programme follow the same rule: the LRA team reviews their assignments, and the certificate is issued once every module is complete and both assignments are accepted.

English only. The course text, the films and both assignments are in British English, and there is no translated version of this course. The AI Tutor can still translate any passage inline while you study, but the curriculum, assessments and certificate are English.

Dr Ross Kurinko or a senior LRA mentor, subject to mentor availability. The mentor kickoff session, a separate scheduled call before the regular sessions begin, captures your reporting context and is used to assign the best-fit mentor for your route.

Your mentor engagement starts and finishes within six months of purchase. Studio access continues for the full 12-month term in parallel.

No CPD figure is claimed, because the curriculum states none. The study-time estimate on this page is exactly that — a planning estimate.

The certificate is issued by London Reporting Academy. It carries no endorsement from the FCA, the FRC, the IFRS Foundation or any other body, and completing the course is not a licence to practise or a statutory qualification.

Every LRA curriculum is reviewed monthly. We re-read it against the standard or regulation it teaches — ESRS and EFRAG guidance, IFRS S1 & S2, GRI and the jurisdictional rules each course covers — and revise the material whenever something has actually moved. A month in which the standard didn't move is a month in which the course doesn't change; the review still happens.

The date of the most recent review is shown on this page — in the header and under the course outline. It's a record rather than a badge: it moves only when a review has been done, and it is removed rather than quietly carried forward if one lapses.

Because every route runs inside the Study Studio, a revision reaches everyone with active access — there's no superseded edition to be stuck on.

No academic-style multiple-choice exam. Across every route, assessment is built around applied disclosure work: you draft, structure and defend disclosures the way you'd produce them in a real reporting environment.

• On every route, your homework is reviewed by people — by the LRA team on Guided Flex, Live Cohort and Corporate Programme, and by your mentor on 1:1 Expert Mentorship. Along the way, the Studio's AI feedback flags missing data, weak logic and thin evidence in your drafts, and the Mistake Coach groups gaps by topic.
• On 1:1 Expert Mentorship, your mentor also reviews your disclosure drafts line by line in private sessions. Live Cohort adds live online sessions led by Dr Ross Kurinko in a shared group, and a Corporate Programme is delivered to your team by a senior trainer.

GRI Standards Certified Training follows the GRI partner format — see the GRI course page.

Private sessions move you from theory to your own reporting context. Depending on your goals and the mentor kickoff (a separate scheduled call before regular sessions begin), they typically include:

• clarifications on standards, regulations and disclosure requirements
• line-by-line review of your programme and course disclosure drafts and assignments
• discussion of real-life reporting examples and best practice
• personalised assignments and feedback
• additional materials, templates and resources
• support with developing an ESG reporting roadmap
• advice on data collection, validation and stakeholder communication
• adaptation of the curriculum to your specific industry, region or learning objectives

Sessions are normally held online so learners across time zones can join. For London-based learners, in-person 1:1 sessions at our Canary Wharf, London office can be arranged by prior agreement, subject to mentor and room availability.

You get immediate Studio access plus a dual onboarding sequence:

• Studio onboarding — the same flow as Guided Flex. Your Learning Profile (role, sector, jurisdiction, reporting context, preferred output language) feeds the AI Tutor.
• Mentor kickoff — a separate scheduled call with Dr. Ross Kurinko or a senior LRA mentor (subject to mentor availability) before regular sessions begin. The mentor captures your real objectives, current draft work and organisational challenges, and tailors the rest of the route around them.

After kickoff you receive a scheduling link to book sessions at times that work for you. You can begin and complete your mentor engagement within six months of purchase.

Yes. Format upgrades from Guided Flex to 1:1 Expert Mentorship are available on an individual basis — your Studio progress and Learning Profile carry over, so you keep the work you've already done and layer mentor sessions on top.

Email lra@reporting.academy to review options for your enrolment.

Standard Studio access is 12 months — usually comfortable, since the materials are concise and applied rather than padded.

If life intervenes, contact lra@reporting.academy: a further 12-month extension is available for 25% of the original fee.

Yes. The Study Studio and AI Tutor read and reason in eight languages — Arabic, English, French, German, Italian, Dutch, Russian, Spanish.

Your output language is set in your Learning Profile, so explanations, drafts and feedback come back in your preferred language. Standards quotations and regulatory text are preserved in their official versions; everything else adapts.

Yes — two discounts on the standard course fee:

• Self-funded individuals — if you're paying personally rather than through a company or organisation, you can request a 20% discount. Email lra@reporting.academy before you enrol.
• Groups — when three or more people from the same organisation enrol on the same course, the group qualifies for 20% off, regardless of who settles the invoice.

The two don't stack — the maximum on any enrolment is 20%. Three self-funded colleagues enrolling together get 20%, not 40%.

This is a simple headcount discount on a standard course — not the Corporate Programme. The Corporate Programme is a bespoke engagement: tailored materials, a dedicated trainer and scoped delivery. A group discount just means several people from one organisation taking the same standard course. See the Corporate Programme →

Yes — and it's interest-free, with no charge for spreading the cost. As a rule of thumb, fees up to £1,000 are split into two payments, and larger fees step up on the same basis — broadly one further instalment for each additional £1,000 or so. We'll confirm the exact split for your course and fee — email lra@reporting.academy and we'll set up your plan.

Your first payment confirms your enrolment and opens your Study Studio access straight away. Each subsequent instalment is normally due one month after the previous due date, according to the payment schedule agreed with you.

Instalment plans follow the same cancellation rules, pro-rata to the amount paid — see the refund question below.

14-day cancellation right. If you haven't yet entered the Study Studio, you can cancel within 14 days of purchase for a full refund (UK consumer statutory right under the Consumer Contracts Regulations 2013). Email lra@reporting.academy.

Once you enter the Studio, that statutory right ends — at checkout you give explicit consent to immediate digital access. After that, refunds are at LRA's discretion, considered on individual circumstances.

• 1:1 Expert Mentorship — your mentor engagement starts and finishes within 6 months of purchase. If LRA can't assign a senior mentor and schedule your kickoff within roughly four weeks, the mentorship component is pro-rata refunded (Studio access stays for its full 12-month term). Sessions not commenced within the 6-month window lapse; extensions by written agreement only.
• Live Cohort — if a cohort doesn't run, the cohort layer is fully refunded or rolled to the next intake (Autumn / Spring). Studio access stays.
• Instalment plans — same rules, pro-rata to the amount paid.
• Corporate Programme — governed by your enrolment agreement.

Postponements (extending Studio access rather than refunding) can usually be arranged — contact us before opening a refund case.

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