Assess your board governance, emissions data, climate risk and scenario analysis, and reporting controls against UK Sustainability Reporting Standards (UK SRS) S2, and get a scored gap report with practical next steps.
To be considered fully ready by 1 January 2027, your organisation must have the reporting infrastructure, governance and data collection processes active before day one of FY 2027.
UK SRS S2 is the climate-focused half of the UK Sustainability Reporting Standards, and it sets out what organisations should disclose on climate governance, physical and transition risk, scenario analysis and emissions data. It is currently voluntary and expected to inform future mandatory UK reporting, so requirements and guidance continue to develop.
The free check scores your organisation against IFRS S2 aligned criteria across all four areas, so you can see which gaps to close first. Organisations should take independent legal and accounting advice on their own specific reporting obligations.
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Answer a short set of questions on board governance and oversight, emissions data and accounting, physical climate risk and scenario analysis, and reporting and internal controls.
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See an instant score benchmarking your organisation against IFRS S2 aligned criteria (the standard's climate-focused half) across governance, data, risk and reporting.
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Get a ranked breakdown of your UK SRS S2 readiness gaps, with practical next steps for closing them before FY 2027.
Benchmark your climate risk assessment methodology and data collection against UK SRS S2 and IFRS S2 aligned criteria, before committing time to a full disclosure programme.
Check whether financial-grade reporting controls, audit trails and emissions data are actually in place, not just a risk register sitting with the sustainability team.
Confirm your board or audit/risk committee's Terms of Reference and oversight structure meet what UK SRS S2 expects as the standard moves from voluntary to mandatory.
Check whether the site-level physical climate risk data (flood, heat, wind and water stress exposure) feeding your assessment can withstand scrutiny.
The check covers board governance and strategic oversight, emissions data and accounting infrastructure, climate risk and scenario analysis, and reporting and internal control systems, the four areas that most influence UK SRS S2 readiness.
UK SRS S2, the climate-focused half of the standard, is currently voluntary and is expected to inform future mandatory UK reporting. Organisations should take independent legal and accounting advice on their specific obligations and timeline.
Large, multi-site organisations with significant physical assets are the most likely to be brought into scope as UK SRS S2 develops. Scope and thresholds are not yet fixed in law, so confirm your organisation's specific position with your accounting adviser.
Yes. UK SRS S2 expects organisations to test their strategy and assets against at least two climate scenarios, typically a 1.5°C and a 3°C-plus pathway. This check assesses whether that scenario analysis exists and covers your material physical and transition risks.
UK SRS S2 expects organisations to identify, quantify and disclose physical climate risks (such as flood, heat, wind and water stress) at asset level, understand how they affect the business, and show a resilience response. This check assesses how complete that picture is today.
Your score is based on your answers across the four areas, benchmarked against IFRS S2 aligned readiness criteria. It's a directional starting point, not an audit opinion or a substitute for professional assurance.
SmartResilience delivers physical climate risk assessment, scenario analysis and site-level early warning through an audit-ready live platform, not a one-off report. This free check facilitates the surrounding governance and reporting-controls questions and shows where that operational capability closes the gap.