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UK SRS S2 climate report, drafted from your own numbers

UK SRS S2 is the UK's climate-related disclosure standard. GreenReporting takes your emissions, financials and risk inputs and produces a report with the carbon liability, scenarios and draft disclosures worked out.

Reports are drafts built from the data you supply. They are not assurance or advice.

Section 6 page of the sample UK report with a table testing the abatement target against the 1.5 degree, 2 degree and NDC pathways
Section 6 of the sample UK report. Meridian Manufacturing Ltd is an illustrative company.

UK SRS: what we know

Checked 14 October 2026. Not legal advice. Confirm dates with the regulator before you rely on them.

Published
UK SRS S1 and S2 were published on 25 February 2026.
Basis
They endorse IFRS S1 and S2 with minor UK-specific amendments.
Status today
Voluntary. No one is currently required to report under UK SRS.
What is proposed
The FCA has proposed requiring listed companies to report from 1 January 2027. This is a proposal, and a further consultation on large companies is expected.

Sources: JTC, UK SRS update · S&P Global, ISSB Q2 2026

What the report covers

Four pillars

Draft governance, strategy, risk management, and metrics and targets disclosures.

Scenario analysis

A 1.5°C and a 3°C comparison with the financial effect of each.

Carbon cost

The present value of your carbon cost, worked year by year. Try the calculator.

UK SRS S2 questions

Is UK SRS mandatory?

Not yet. It is available for voluntary use. Listed companies may be required to use it from 1 January 2027 if the FCA's proposal goes ahead.

How does UK SRS differ from IFRS S2?

It endorses IFRS S2 with minor UK-specific amendments, so the content is largely the same.

Is the report assured or audited?

No. It is generated from the data you enter. The readiness section checks your data for internal consistency before you seek verification.

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