Disclosure guides

Disclosure guides

Reporting boundaries

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1. UK S2·Decision guideUK SRS S2 for Asset Managers: Portfolio Boundaries, Financed Emissions and Client Data
2. UK S2·Decision guideUK SRS S2 for Insurers: Underwriting, Investments and Climate Resilience
3. UK S2·Decision guideUK SRS S2 Scope 3 Category 15: Investments, Exclusions and the 2025 Amendments
4. UK S2·Decision guideUK SRS S2 Reporting Entity and GHG Boundary: Groups, JVs, Leases and Value Chains
5. UK S1·Decision guideUK SRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and Group Changes
6. EU VS·Decision guideC1 Business Model and Value Chain: How to Write a Useful Comprehensive Disclosure
7. EU VS·ComparisonEU Voluntary Standard 2026 vs VSME
8. EU VS·Decision guideEUVS KH 29 Workforce Disclosures
9. EU VS·Decision guideConvictions and Fines Under B11: What Must an Undertaking Report?
10. EU VS·Decision guideB1 and B2 Explained: Company Profile, Practices, Policies and Future Initiatives
11. EU VS·Decision guideEUVS KH 28 Environmental B Disclosures
12. EU VS·Decision guideEU Voluntary Sustainability Reporting Standard 2026 Explained
13. EU VS·Decision guideWho Can Use the EU Voluntary Sustainability Reporting Standard?
14. EU VS·Decision guideHow to Prepare a Report Under the EU Voluntary Standard: Step-by-Step Guide
15. EU VS·Decision guideDoes the EU Value Chain Cap Apply to Banks, Customers and Procurement Platforms?
16. EU VS·Decision guideProtected Undertaking Test: Does the EU Value Chain Cap Apply to Your Company?
17. EU VS·Decision guideEU Value Chain Cap Explained: What Large Companies May Ask Smaller Suppliers to Report
18. ESRS·ExplainerESRS for Non-EU Groups and ESRS-40a: Scope, Exemptions and Emerging Requirements
19. ESRS·ComparisonCSRD vs ESRS: What Is the Difference?
20. ESRS·Decision guideESRS Reporting Boundaries: Financial Consolidation, Own Operations and the Value Chain
21. ESRS·Decision guideESRS Explained: What the Standards Require, Who Must Apply Them and How to Start
22. ESRS·Decision guideWho Must Report Under CSRD After Omnibus I? The 2026 Scope Guide
23. EU VS·ToolkitEU Voluntary Standard C6–C9 and Framework Comparison Controls
24. UAE·ExplainerUAE Climate Law Deadline and Current Implementation Status: What Changed After 30 May 2026?
25. UAE·ExplainerUAE Climate Law Source Register: How to Track Federal, Emirate and Free-Zone Requirements
26. UAE·Decision guideUAE Climate Law for Banks and Professional Services: Low Direct Emissions, High Reporting Expectations
27. UAE·Decision guideUAE Climate Law for Real Estate and Hospitality: Landlord-Tenant Data, Cooling and Energy
28. UAE·Decision guideDoes the UAE Climate Law Apply in Free Zones, DIFC and ADGM?
29. UAE·ExplainerUAE Carbon Registry 0.5 Million tCO2e Threshold: Entity, Facility or Group?
30. UAE·Decision guideUAE Climate Law for Foreign Branches and Multinational Groups
31. UAE·Decision guideUAE Climate Law for Multi-Emirate Groups: Entities, Facilities and Competent Authorities
32. UAE·Decision guideUAE Climate Law Organisational Boundary: Operational Control, Financial Control or Equity Share?
33. UAE·Decision guideDoes the UAE Climate Law Require Scope 3 Emissions?
34. UAE·ExplainerUAE Climate Law Explained: Federal Decree-Law No. 11 of 2024 and What Businesses Should Do
35. UAE·ComparisonMOCCAE vs Competent Authorities: Who Sets and Enforces UAE Climate Reporting Requirements?
36. UAE·ExplainerWho Is Covered by the UAE Climate Law? Understanding 'Sources' and Corporate Applicability
37. UAE·ExplainerUAE Climate Adaptation Plans: Heat, Water, Flooding, Infrastructure and Business Continuity
38. TNFD·Decision guideTNFD for Real Estate and Infrastructure: Sites, Construction Materials and Urban Nature
39. TNFD·Decision guideTNFD Locate Phase: Mapping Business Activities, Value Chains and Sensitive Locations
40. TNFD·Decision guideTNFD for Insurers: Underwriting, Investments and Nature-Related Risk
41. TNFD·Decision guideTNFD for Mining, Energy and Heavy Industry: Sites, Water, Biodiversity and Communities
42. TNFD·Decision guideTNFD for Asset Managers and Asset Owners: Portfolio Hotspots, Engagement and Disclosure
43. TNFD·Decision guideTNFD for Food and Agriculture: Commodities, Water, Soil, Pollination and Traceability
44. ISSB·Decision guideIFRS S2 Scope 3: How to Assess All 15 Categories and Improve Data Quality
45. GRI·Decision guideGRI Reporting for Groups
46. GRI·ExplainerGRI Reporting Boundary Explained: Subsidiaries, Joint Ventures and Value-Chain Impacts
47. GRI·ComparisonGRI Due Diligence and Business Relationships: Cause, Contribute and Directly Linked
48. EU VS·ExplainerC6 and C7 Human Rights Disclosures: Complaints, Confirmed Incidents and Remediation
49. EU VS·ExplainerC9 Gender Diversity Ratio: Calculation, Population and Reporting Controls
50. EU VS·ExplainerC8 Sector Exposure and Related Revenue: How to Determine the Correct Boundary

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.