UK SRS ReportingTemplates & Structure Guide
What to include in your UK SRS S1 and S2documentation, section by section — a structural guide for readiness against the rules proposed in FCA CP26/5, with data collection guidance for building your own templates. UK SRS is voluntary today and the FCA Policy Statement had not been published as of 27 July 2026.
What Each Section Should Cover
A structural breakdown of what UK SRS S1 and S2 documentation needs to address, aligned with the underlying IFRS S1 and S2 standards from the ISSB. This is guidance on structure and content, not a set of pre-built downloadable files — build your own templates around the sections below using whatever tools your organisation already uses.
S1 General Requirements
Core governance, strategy, and risk management frameworks
Governance Structure
Board oversight, committee structures, and accountability frameworks
Strategy Disclosure
Business model resilience and strategic response documentation
Risk Management Methodology
Climate risk identification, assessment, and management processes
Metrics and Targets
Key performance indicators and target-setting frameworks
S2 Climate Disclosures
Climate-specific risks, opportunities, and transition planning
Climate Risk Assessment
Physical and transition risk identification and quantification
Scenario Analysis
Climate scenario modeling and business impact assessment
Transition Plan
Net-zero pathway and implementation roadmap documentation
Climate Opportunities
Climate-related opportunity identification and value assessment
Implementation Approaches
What a systematic approach to UK SRS implementation needs to cover. Emissions calculations should use DESNZ government conversion factors.
Data Collection Approach
What a comprehensive data-gathering framework for UK SRS needs to cover
- Scope 1, 2, 3 emissions calculation methodology
- Financial data integration points
- Stakeholder engagement tracking
- Progress monitoring against targets
- Quality assurance checkpoints
Compliance Checklist
A step-by-step structure for verifying S1 and S2 readiness
- Regulatory requirement mapping
- Disclosure completeness verification
- Internal control validation
- External assurance preparation
- Submission readiness review
Stakeholder Engagement Plan
A structured approach to internal and external stakeholder coordination
- Stakeholder mapping
- Communication planning
- Training material outline
- Board reporting format
- Change management approach
Risk Assessment Framework
What a quantitative risk-modeling and financial-impact analysis needs
- Climate risk quantification approach
- Financial impact calculation logic
- Probability assessment framework
- Materiality threshold analysis
- Sensitivity analysis structure
Industry-Specific Considerations
Sector-specific angles worth building into your UK SRS documentation structure.
Financial Services
- Portfolio climate risk assessment
- Investment strategy alignment
- Credit risk climate integration
- Insurance climate exposure modeling
Specializations: TCFD alignment, regulatory requirements, prudential considerations
Manufacturing & Industrial
- Supply chain climate risk mapping
- Operational resilience planning
- Energy efficiency roadmaps
- Product lifecycle assessments
Specializations: Scope 3 emissions, supply chain complexity, industrial processes
Real Estate & Construction
- Physical risk property assessment
- Green building certification tracking
- Development project climate integration
- Portfolio decarbonization planning
Specializations: Physical climate risks, building performance, development planning
Retail & Consumer
- Consumer demand trend analysis
- Product sustainability assessment
- Store operations climate planning
- Supplier engagement frameworks
Specializations: Consumer behavior, supply chain transparency, brand reputation
Quality Assurance Frameworks
Structures that support accuracy, completeness, and readiness against FCA CP26/5. FRC guidance on sustainability reporting explains the UK position. Assurance is not mandatory under CP26/5, which proposes only a statement of whether assurance has been obtained; ISSA (UK) 5000 governs how an engagement is performed if one is commissioned.
Data Quality Assurance
- Data source verification protocols
- Calculation accuracy checking
- Completeness assessment procedures
- Error identification and correction
- Audit trail documentation
Internal Control Systems
- Process control documentation
- Approval workflow templates
- Review and sign-off procedures
- Version control protocols
- Change management processes
External Assurance Preparation
- Assurance readiness checklists
- Evidence collection templates
- Management representation letters
- Auditor coordination frameworks
- Finding response protocols
Why Structure Your Reporting This Way
Faster to Get Started
- • Knowing the required sections upfront cuts drafting time
- • Fewer false starts and restructures later
- • Clear scope for what data you actually need to collect
Coverage Confidence
- • Alignment with the DBT-published UK SRS S1 and S2
- • A checklist against which to review draft disclosures
- • Fewer gaps found late in the reporting cycle
Easier Internal Sign-off
- • A consistent structure that board and audit committees can review quickly
- • Clearer audit trail for assurance providers, if one is commissioned
- • Documentation that scales as requirements evolve
Turn This Structure Into a Compliance Programme
This page sets out what to build into your own UK SRS S1 and S2 documentation, aligned with the ISSB IFRS S1 and S2 framework. For the wider programme this sits inside, and for a starting point on where your organisation stands today, see the guides below.