ESG compliance
Every UK SRS disclosure, traceable to its source
Connect your GHG Protocol data to UK SRS S1 and S2 disclosures, so each figure you publish carries the activity data, method, and factor behind it.
Partial action, rising on both fronts
The UK SRS were published as UK-endorsed versions of IFRS S1 and S2. Whether and when they apply to your organisation depends on decisions taken by the UK government and the FCA. We can help you prepare, but you should confirm your own reporting obligations.
The UK Sustainability Reporting Standards are based on the ISSB's IFRS S1 and S2, with UK-specific amendments.
S1 covers sustainability-related financial information. S2 covers climate, including gross Scope 1, 2 and 3 emissions.
Disclosures are intended to sit alongside financial reporting, using the same reporting period and boundary.
From requirement to evidence, in one view
Each S1 and S2 requirement is mapped to the data that answers it. When an assurance provider asks where a number came from, the answer is already attached to it.
Gross Scope 1, 2 and 3 emissions
Activity data and emission factors per scope, with the calculation and factor vintage retained for each figure.
Select a requirement to see the evidence it draws on. Illustrative mapping.
Close the Scope 3 gap with primary data
S2 asks for gross Scope 3 emissions. Most of that data sits with your suppliers. ESGen collects it from them directly, so spend-based estimates can be replaced with figures that reflect your actual value chain.
- 1
Start from what you have
Spend-based estimates give you a first complete picture and show where the material categories are.
- 2
Ask the suppliers that matter
Target the categories carrying most of the footprint rather than surveying everyone at once.
- 3
Replace estimates with evidence
As primary data arrives, it displaces the estimate and the change is recorded against the figure.
Questions about UK SRS
What are the UK SRS?
The UK Sustainability Reporting Standards set out how companies disclose sustainability-related risks and opportunities. They are based on the ISSB's IFRS S1 and S2, with amendments made for the UK context.
How do S1 and S2 differ?
S1 sets the general requirements: governance, strategy, risk management, and metrics for any sustainability-related risk or opportunity. S2 is climate-specific and adds requirements such as gross Scope 1, 2 and 3 emissions and climate resilience analysis.
Do we need Scope 3 emissions?
S2 requires disclosure of gross Scope 3 emissions, alongside Scopes 1 and 2. In practice this is the hardest data to gather, because much of it sits with your suppliers rather than in your own systems.
What does climate resilience analysis involve?
Assessing how the business would fare under different warming pathways, and stating the assumptions behind each scenario. The standard asks you to explain your approach, not to reach a particular conclusion.
How does ESGen help?
ESGen collects your activity data, applies recognised emission factors, and retains the calculation and its source against each figure. That produces structured evidence you and your assurance provider can review.
Does using ESGen make us compliant?
No software can make an organisation compliant on its own. ESGen supports the reporting workflow and helps you prepare structured, traceable evidence. Responsibility for the disclosures remains with the company and its board.
Need something more specific? Get in touch with our team.
Start your journey now
See how ESGen turns your activity data into UK SRS disclosures you can stand behind.