IFRS S2 / UK SRS S2 Climate Disclosure Workbook: Metrics and Targets

IFRS S2 (and UK SRS S2, its UK-endorsed twin with the same paragraph numbers) asks every reporter for the same seven cross-industry metrics and the same list of facts about every climate target. This workbook is those two lists as a spreadsheet, with the arithmetic done.

• Cross-industry metrics (paragraph 29): Scope 1 and 2 split between the consolidated group and other investees, Scope 2 location-based with market-based alongside, Scope 3 by all 15 GHG Protocol categories with an included flag, then transition risk, physical risk and opportunities as amount and percentage, capital deployment, internal carbon price and the share of executive remuneration linked to climate. Current and prior period side by side with change and change %.

• Targets (paragraphs 33 to 36): up to eight targets, one column each, every field the standard lists with its paragraph reference. Progress to target, change since base, a linear on-track test and the compound annual rate now required to hit the target all compute from base, current and target values.

• GWP converter (B20 to B22): the seven gases and common HFCs and PFCs with IPCC AR6 100-year values (fossil and non-fossil methane separated, with the GHG Protocol's rule on which to use).

• Checklist: every metrics-and-targets requirement paraphrased with its reference; status computes from the sheets where it can.

Requirements are paraphrased with paragraph references; the standard's text is not reproduced (IFRS Foundation copyright). Governance, strategy and risk management narrative sit outside the workbook, as do industry-based metrics. Pairs with the Bindler GHG Inventory (feeds Scope 1 to 3) and PCAF calculator (Category 15). Live formulas, no macros, no locked cells. Excel and Google Sheets.