UK SRS S2 Factsheet: Using Climate Disclosure to Build Resilience and Unlock Value
08 December 2025
UK SRS S2 is the UK’s climate reporting standard aligned with IFRS S2. While structured around the familiar TCFD pillars, S2 raises expectations on the depth of disclosure, scenario analysis, and integration into business strategy and financial reporting.
For organisations, S2 is not only a compliance horizon but a strategic opportunity: early action enables a phased implementation approach, strengthens investor confidence, improves decision-useful climate risk insight, and supports the identification of transition-driven opportunities.
Read our UK SRS S2 factsheet for a clear summary of key requirements and strategic implications, and explore our wider S2 insights for deeper practical guidance.
Orbis Advisory supports clients end-to-end across readiness assessment, gap analysis, scenario analysis, implementation roadmaps, reporting, and internal audit support-helping organisations move beyond disclosure toward climate-resilient, value-creating strategy.
