The UK’s emerging Sustainability Reporting Standards are set to reshape how climate-related information is disclosed, assessed, and assured. SRS S2 (Climate-related Disclosures) will act as the backbone of climate reporting in the UK, aligned with IFRS S2 and integrated with FCA Sustainability Disclosure Requirements and Transition Plan Taskforce guidance.

This Institutional Investor’s Guide to SRS S2 breaks down the standard clause by clause, translating regulatory requirements into decision-useful insights for investors.

Inside, you’ll find:

• A practical overview of the four disclosure pillars: governance, strategy, risk management, and metrics & targets
• Guidance on Scope 1, 2, and 3 emissions, including financed emissions and data-quality considerations
• Clear explanations of climate scenario analysis, resilience testing, and financial impact disclosures
• Insights into transition plans, CapEx alignment, targets, and internal carbon pricing
• An overview of phased implementation, transition reliefs, and emerging assurance expectations
• How Emmi’s Carbon Diagnostics platform supports SRS S2-aligned analysis, modelling, and audit-ready outputs across public and private markets

Whether you are preparing to analyse UK issuer disclosures, integrate SRS S2 data into portfolio-level risk frameworks, or strengthen stewardship and engagement strategies, this guide provides a practical starting point for navigating the UK’s climate disclosure regime.

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