Disclosure guides

Disclosure guides

Assurance and controls

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All 42 guides, titles only. Back to the full answers →

1. UK S2·ExplainerThe Four Pillars of UK SRS S2: Governance, Strategy, Risk Management, Metrics and Targets
2. UK S2·ExplainerUK SRS S2 Climate Governance Disclosures: Board Oversight, Skills and Controls
3. UK S2·Decision guideUK SRS S2 Assurance Readiness GHG Scenarios Financial Effects and Controls
4. UK S1·Decision guideFirst UK SRS S1 Reporting Cycle: reporting basis, governance, materiality, industry metrics, data, financial effects, controls, assurance and board approval
5. UK S1·ExplainerInternal Controls Over UK SRS S1 Disclosures: A Practical Framework
6. UK S1·ExplainerUK SRS S1 Assurance Readiness: Evidence, Controls and the Emerging UK Oversight Regime
7. UK S2·Decision guideUK SRS S2 for CFOs: Connecting Climate Risk, GHG and the Annual Report
8. UK S1·Decision guideUK SRS S1 Governance Disclosures: Board Oversight, Management Roles and Evidence
9. UK S1·Decision guideThe Four Pillars of UK SRS S1: Governance, Strategy, Risk Management, Metrics and Targets
10. EU VS·Decision guideDoes an EU Voluntary Sustainability Report Need External Assurance?
11. ESRS·ToolkitESRS Practical Control Templates
12. ESRS·Decision guideHow to Structure an ESRS Sustainability Statement: Sections, Cross-References and Connected Information
13. ESRS·ExplainerCommon ESRS Reporting Mistakes: 25 Problems That Undermine Compliance and Assurance
14. ESRS·ExplainerStakeholder Engagement in ESRS: affected stakeholders, due diligence, representatives, proxies, grievance mechanisms, materiality evidence and governance
15. ESRS·Decision guideFirst ESRS Reporting Cycle: A 15-Month Project Plan for Companies and Groups
16. ESRS·Decision guideHow to Prepare an ESRS Sustainability Statement: Complete Step-by-Step Guide
17. ESRS·Decision guideESRS Limited Assurance Readiness: Evidence, Controls and Common Findings
18. ESRS·ExplainerESRS Disclosure Matrix and Content Index: requirements, ARs, datapoints, owners, evidence, controls, assurance status and report locations
19. ESRS·ExplainerESRS 2 General Disclosures: basis of preparation, governance, strategy, business model, stakeholders, material IROs, content index and GDR
20. UK S2·ToolkitUK SRS S2 Policy, Assurance, Controls and Digital Registers
21. UK S2·ToolkitUK SRS S2 Climate Risk, Materiality, Governance and Strategy Registers
22. TNFD·ToolkitTNFD Tools, Data, Assurance and Portfolio Registers
23. UAE·ExplainerInternal Controls for UAE MRV: source completeness, reconciliations, factors, estimates, approvals, audit trails, cybersecurity and internal audit
24. UAE·ExplainerUAE Climate Law Verification: Scope, Independence and Assurance Readiness
25. UAE·ExplainerUAE Climate Law and Paris Agreement Article 6 What Companies Need to Know
26. GRI·Decision guideHow to Prepare a GRI Report for External Assurance
27. UK S2·Decision guideInternal Controls Over UK SRS S2 Climate Disclosures Data Models and Sign Off
28. UAE·ExplainerUAE Emission-Reduction Plan: Actions, KPIs, Evidence and Board Oversight
29. UAE·ExplainerUAE Climate Law Board and CFO Briefing: Ten Decisions to Make Now
30. UAE·ExplainerUAE Climate Governance: Board, CFO, HSE, Legal and the Question of a Climate Committee
31. UAE·ExplainerArticle 6 Designation Explained: When UAE MRV Duties Attach to a Source
32. UAE·ExplainerUAE Carbon Credits: Project Registration, Baselines, Additionality and Verification
33. TNFD·ExplainerTNFD Gap Assessment How to Test LEAP Data Governance and Disclosure Readiness
34. TNFD·Decision guideTNFD Assurance Readiness: Evidence, Controls and Greenwashing Risks
35. GRI·ExplainerInternal Controls for GRI Reporting: Data Owners, Reviewers and Approval Workflow
36. ISSB·ExplainerIFRS S1 and S2 Governance Disclosures: Board Oversight, Management Roles and Controls
37. ISSB·ExplainerThe Four Pillars of IFRS S1 and IFRS S2: Governance, Strategy, Risk Management, Metrics and Targets
38. ISSB·Decision guideInternal Controls Over IFRS Sustainability Disclosures: A Practical Framework
39. ISSB·Decision guideIFRS S1 and S2 Assurance Readiness: Evidence, Controls and Common Review Findings
40. GRI·ExplainerGRI 2-5 External Assurance Explained: assurance policy, scope, level, provider independence, limitations and disclosure checklist
41. GRI·ComparisonLimited Assurance on Selected GRI Indicators vs Assurance of the Whole Report
42. EU VS·Decision guideVoluntary Sustainability Reporting Without an ESG Team: A Practical Model for SMEs

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.