IFRS S2 / UK SRS S2 Climate Disclosure Workbook
Metrics and Targets
The seven IFRS S2 / UK SRS S2 cross-industry metrics and the paragraph 33 to 36 target disclosures as a computed workbook, with an AR6 GWP converter and checklist.
Choose the licence on the Gumroad page. Payment and VAT are handled by Gumroad, the merchant of record. Also sold on Flevy ($29, single user, same file). Also on Eloquens (ELQ-23414-1, same file).
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.
Checked, not asserted. This workbook is recalculated cell by cell through a formula engine as part of the IFRS S2 Classeur Informations Climat check, which loads this English file on the same example lines and requires the two to agree figure for figure: 53 checks, all passing, last run 2026-10-17. Each check compares the figure produced against one worked out separately by hand before the run. Read the verification report for the UAE Corporate Tax workbook, or how Bindler verifies.
What was checked: all 34, by name
Each line is one figure recalculated and matched against a value worked out by hand before the run. The figures themselves are in the workbook.
- GWP total CO2e (CO2 + 50 fossil CH4 x + 10 N2O x ) expected
- N2O row expected
- Scope 1 total expected
- Scope 2 location-based total expected
- Scope 3 total expected
- Scope 3 categories included 4 expected 4
- Total gross GHG expected
- C required change expected
- C change achieved expected
- C progress expected
- C years elapsed share expected
- C linear path 'Sur la trajectoire' expected 'Sur la trajectoire'
- C required CAGR expected
- C remaining change expected
- D required change expected
- D change achieved expected
- D progress expected
- D years elapsed share expected
- D linear path 'En retard' expected 'En retard'
- D required CAGR expected
- D remaining change expected
- checklist Scope 1-3 entered 'Renseigné' expected 'Renseigné'
- checklist Scope 3 categories stated 'Renseigné' expected 'Renseigné'
- checklist measurement approach missing 'Manquant' expected 'Manquant'
- checklist two targets 'Renseigné : 2 cible(s)' expected 'Renseigné : 2 cible(s)'
- checklist current value entered 'Renseigné' expected 'Renseigné'
- C linear path 'On track' expected 'On track'
- D linear path 'Behind' expected 'Behind'
- checklist Scope 1-3 entered 'Entered' expected 'Entered'
- checklist Scope 3 categories stated 'Entered' expected 'Entered'
- checklist measurement approach missing 'Missing' expected 'Missing'
- checklist two targets 'Entered: 2 target(s)' expected 'Entered: 2 target(s)'
- checklist current value entered 'Entered' expected 'Entered'
- French and English numbers agree on 14 cells
What is inside
1 Excel workbook (.xlsx), sheets: Cross-industry metrics, Targets, GWP converter, Checklist, Guide, Sources
Use it if
You prepare IFRS S2 or UK SRS S2 climate disclosures and want the metrics and targets in one paragraph-referenced workbook.
Not for
You need industry-based metrics or the governance and strategy narrative; those sit outside the workbook.
Who you are buying from
Bindler is the trading name of Neil Sangwaiya, one person in Dubai. There is no company behind that name, no sales team and no reviews, and this page is not going to pretend otherwise. What there is instead is a record. Gumroad takes the payment and is the merchant of record, so your card details never reach Bindler. Where a figure could not be verified the cell is left blank rather than filled. When something was found wrong it was written down and dated in the change log with the old figure named. And there is a 30-day money back guarantee, no reason needed, handled by Gumroad.
What you actually download
One spreadsheet file. No macros and no VBA, because the .xlsx format cannot carry them. No locked cells and no hidden sheets. If your IT will not let you open a spreadsheet from outside, upload it to Google Sheets and it opens there. And yes, an AI built it: that is exactly why every figure is recalculated against a replica worked out by hand first, rather than trusted.
Sheet previews
How buying works
- Choose a licenceSingle user for one person, team for up to 10, consultancy to use with clients. The buttons above go to the Gumroad page.
- Pay on GumroadCard or PayPal; Gumroad is the merchant of record and handles VAT and the receipt.
- Download the fileThe .xlsx arrives on the receipt page and by email. It opens in Excel and Google Sheets; nothing to install.
- Use itYellow cells are inputs, blue cells are formulas, every figure names its source. Questions: reply to the receipt; every reply is read and answered, usually the same day.
Advisers and accountants who recommend these workbooks to clients can earn 30% of each sale as a Gumroad affiliate: sign up on the store, no approval wait.
Search terms this page answers: ifrs s2 climate disclosure template, uk srs s2 metrics and targets excel.