Disclosure guides

Disclosure guides

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All 51 guides, titles only. Back to the full answers →

1. EU VS·Decision guideReport or Dataset First? How SMEs Should Implement Voluntary Sustainability Reporting
2. EU VS·ComparisonNot Applicable vs Unavailable vs Omitted: How to Classify Voluntary Standard Datapoints
3. EU VS·Decision guideEvidence Register for the EU Voluntary Standard: What to Keep Behind Every Datapoint
4. EU VS·Decision guideMissing Data and Estimates Under the EU Voluntary Standard: What Is Allowed?
5. EU VS·Decision guideDoes an EU Voluntary Sustainability Report Need External Assurance?
6. EU VS·ComparisonEU Voluntary Standard vs GRI: Which Framework Fits an SME?
7. EU VS·ComparisonEU Voluntary Standard vs ESRS: Key Differences for Companies Outside CSRD Scope
8. EU VS·Decision guideC5 Workforce Characteristics: Turnover, Management and Governance Populations Explained
9. EU VS·Decision guideC4 Climate Risks: Physical and Transition Risk Without an Overbuilt Scenario Model
10. EU VS·Decision guideC3 Climate Targets and Scope 3: When Quantification Is Appropriate
11. EU VS·Decision guideC2 Policies and Practices: How to Avoid Overstating Sustainability Maturity
12. EU VS·Decision guideC1 Business Model and Value Chain: How to Write a Useful Comprehensive Disclosure
13. EU VS·ComparisonEU Voluntary Standard 2026 vs VSME
14. EU VS·Decision guideEUVS KH 29 Workforce Disclosures
15. EU VS·ComparisonBasic vs Comprehensive Module
16. EU VS·Decision guideConvictions and Fines Under B11: What Must an Undertaking Report?
17. EU VS·Decision guideB1 and B2 Explained: Company Profile, Practices, Policies and Future Initiatives
18. EU VS·Decision guideEUVS KH 28 Environmental B Disclosures
19. EU VS·Decision guideEnergy and GHG Disclosures Under the EU Voluntary Standard: Scope 1, Scope 2 and Evidence
20. EU VS·Decision guideEU Voluntary Sustainability Reporting Standard 2026 Explained
21. EU VS·Decision guideIs the EU Voluntary Sustainability Reporting Standard Mandatory?
22. EU VS·Decision guideWho Can Use the EU Voluntary Sustainability Reporting Standard?
23. EU VS·Decision guideHow to Answer Customer and Bank ESG Questionnaires Using the EU Voluntary Standard
24. EU VS·ExplainerEU Voluntary Sustainability Report Template: Structure, Disclosure Index and Evidence Pack
25. EU VS·Decision guideMust an EU Voluntary Sustainability Report Be Public?
26. EU VS·Decision guideCan You Add Selected Comprehensive Disclosures to a Basic Module Report?
27. EU VS·ComparisonOption A vs Option B Under the EU Voluntary Standard: Requirements and Reporting Claims
28. EU VS·ExplainerEU Voluntary Standard Comprehensive Module: Complete Guide to C1-C9 Disclosures
29. EU VS·ExplainerEU Voluntary Standard Basic Module: Complete Guide to B1-B11 Disclosures
30. EU VS·ComparisonEU Voluntary Standard vs IFRS S1 and IFRS S2: SME Reporting and Investor Information Compared
31. EU VS·Decision guideHow to Prepare a Report Under the EU Voluntary Standard: Step-by-Step Guide
32. EU VS·Decision guideDoes the EU Value Chain Cap Apply to Banks, Customers and Procurement Platforms?
33. EU VS·Decision guideCan a Supplier Refuse an ESG Data Request Under the EU Value Chain Cap?
34. EU VS·Decision guideProtected Undertaking Test: Does the EU Value Chain Cap Apply to Your Company?
35. EU VS·Decision guideEU Value Chain Cap Explained: What Large Companies May Ask Smaller Suppliers to Report
36. EU VS·ToolkitEU Voluntary Standard C6–C9 and Framework Comparison Controls
37. EU VS·Decision guideFree EU Voluntary Sustainability Reporting Template: Basic and Comprehensive Modules
38. EU VS·ExplainerC6 and C7 Human Rights Disclosures: Complaints, Confirmed Incidents and Remediation
39. EU VS·Decision guideHow Large Companies Should Redesign Supplier ESG Questionnaires Around the Value Chain Cap
40. EU VS·Decision guideEU Voluntary Standard Implementation Checklist: 60 Questions for the First Reporting Cycle
41. EU VS·Mistakes and mythsCommon EU Voluntary Standard Mistakes: Value Chain Cap, Modules, Missing Data and Claims
42. EU VS·Decision guideFirst EU Voluntary Reporting Cycle: A 90-Day and 12-Month Roadmap
43. EU VS·Decision guideDo SMEs Need Sustainability Reporting Software, or Is Excel Enough?
44. EU VS·ExplainerC9 Gender Diversity Ratio: Calculation, Population and Reporting Controls
45. EU VS·ExplainerC8 Sector Exposure and Related Revenue: How to Determine the Correct Boundary
46. EU VS·Decision guideProtected Undertaking Self-Declaration: What Suppliers and Requesters Should Document
47. EU VS·Decision guideHow to Respond to an Above-Cap Sustainability Data Request Without Damaging the Customer Relationship
48. EU VS·Decision guideUsing the EU Voluntary Standard in Tenders, Supplier Onboarding and Customer Due Diligence
49. EU VS·Decision guideCan One Sustainability Dataset Support the EU Voluntary Standard, ESRS, GRI and Bank Requests?
50. EU VS·Decision guideVoluntary Sustainability Reporting Without an ESG Team: A Practical Model for SMEs
51. EU VS·Decision guideEU Voluntary Standard for Bank and Lender Requests: What Information Is Most Decision-Useful?

How an LRA guide is built

Every answer follows the same discipline.

You should be able to stop reading after the first paragraph and still have what you came for. Everything below it exists so you can defend the answer to a reviewer.

1. 01
   Answer

   The question is stated as a reporting team would ask it, and settled in the opening lines.

2. 02
   Basis

   The official source and edition are named, and kept clearly apart from our reading of them.

3. 03
   Judgement

   The points the standard leaves open are marked, with what a defensible position looks like.

4. 04
   Action

   The answer links to the disclosures and evidence it affects, so a decision turns into fields to fill.

• Practitioner-written, then technically reviewed
• A named reviewer, with a date
• Requirements kept separate from practice and interpretation
• Stated update triggers for re-reading each answer

RK From the answer to the report Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS

GRI and ISSB-IFRS S1 & S2 Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by the standard setters LinkedIn

Coverage

Which frameworks have answers yet.

The guides tier is written framework by framework rather than thinly across all of them, so this says where the writing has actually reached. Disclosure cards, which cover the requirements themselves, run ahead of it.