Disclosure guides

Disclosure guides

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All 104 guides, titles only. Back to the full answers →

1. UK S2·Decision guideUK SRS S2 for Banks: Financed Emissions, Credit Risk and Climate Metrics
2. UK S1·Decision guideUK SRS S1 Report Template: Structure, Basis of Preparation and Disclosure Prompts
3. UK S1·Decision guideUK SRS S1 for Company Secretaries and Legal Teams: Governance, Report Placement and Claims
4. UK S1·Decision guideHow to Prepare a UK SRS S1 Report: Complete Step-by-Step Guide
5. UK S1·Decision guideUK SRS S1 Board Briefing: Ten Questions Directors Should Ask Before Approval
6. UK S1·Decision guideUK SRS S1 Comparatives, Estimates and Errors: First-Year Reporting Guide
7. UK S2·Decision guideUK SRS S2 Transition Plan Disclosures: What Is Required When a Plan Exists?
8. UK S2·Decision guideUK SRS S2 Scenario Analysis: A Proportionate Approach to Climate Resilience
9. UK S2·Decision guideHow to Prepare a UK SRS S2 Climate Report: Complete Step-by-Step Guide
10. UK S2·Decision guideUK SRS S2 Compliance Checklist and Free Climate Disclosure Matrix
11. UK S1·Decision guideUK SRS S1 Compliance Checklist and Free Disclosure Matrix
12. UK S1·Decision guideUK SRS S1 Publication Timing and Report Location: Why the IFRS Delayed-Publication Relief Was Removed
13. UK S1·Decision guideUK SRS S1 Explained: What It Requires, Who Can Use It and How to Start
14. UK S1·Decision guideUK SRS S1 Proportionality: 'Undue Cost or Effort' and Commensurate Approaches
15. GRI·ExplainerGRI 102: Climate Change 2025 - What Changes and How to Prepare for 2027
16. ESRS·ExplainerESRS E3 Water: Withdrawal, Consumption, Discharge and Water-Stress Reporting
17. ESRS·ExplainerESRS E2 Pollution: Air, Water, Soil, Microplastics and Substances of Concern
18. EU VS·Decision guideReport or Dataset First? How SMEs Should Implement Voluntary Sustainability Reporting
19. EU VS·Decision guideEvidence Register for the EU Voluntary Standard: What to Keep Behind Every Datapoint
20. EU VS·Decision guideMissing Data and Estimates Under the EU Voluntary Standard: What Is Allowed?
21. ESRS·ExplainerESRS S4 Consumers and End-Users: Product Impacts, Safety, Privacy and Access
22. ESRS·ExplainerESRS S3 Affected Communities: How to Identify Impacts and Report Engagement
23. ESRS·ExplainerESRS S2 Workers in the Value Chain: Due Diligence, Data and Supplier Evidence
24. ESRS·ExplainerESRS Disclosure Requirements, Datapoints and Application Requirements: How to Read the Standards
25. EU VS·Decision guideC4 Climate Risks: Physical and Transition Risk Without an Overbuilt Scenario Model
26. EU VS·Decision guideC2 Policies and Practices: How to Avoid Overstating Sustainability Maturity
27. EU VS·ComparisonBasic vs Comprehensive Module
28. EU VS·Decision guideHow to Answer Customer and Bank ESG Questionnaires Using the EU Voluntary Standard
29. EU VS·ExplainerEU Voluntary Sustainability Report Template: Structure, Disclosure Index and Evidence Pack
30. EU VS·ExplainerEU Voluntary Standard Comprehensive Module: Complete Guide to C1-C9 Disclosures
31. EU VS·ExplainerEU Voluntary Standard Basic Module: Complete Guide to B1-B11 Disclosures
32. ESRS·ToolkitESRS E5 and S1–S4 Implementation Registers
33. ESRS·ExplainerESRS Compliance Checklist and Free Disclosure Matrix: What to Complete Before Publication
34. ESRS·ExplainerESRS Gap Assessment: How to Compare Your Current Report with Revised Requirements
35. ESRS·Decision guideESRS G1 Business Conduct: Ethics, Corruption, Whistleblowing, Suppliers and Payment Practices
36. ESRS·Decision guideESRS Data Governance and Internal Controls: From Datapoint Owners to Assurance Evidence
37. ESRS·Decision guideESRS E1 Climate Change: Complete Implementation Guide
38. ESRS·ExplainerESRS Digital Tagging and XBRL: What Preparers Need to Build Now
39. ESRS·Decision guideCan One Dataset Support Both ESRS and IFRS S1/S2 Reporting?
40. UK S1·ToolkitUK SRS S1 Practical Templates
41. UK S1·ToolkitUK SRS S1 First Cycle Working Toolkit
42. UAE·ToolkitUAE Climate Law MRV Control and Evidence Pack
43. TNFD·ToolkitTNFD Location, Value Chain, Dependency, Impact and Evidence Registers
44. ISSB·ToolkitIFRS S1 Implementation Registers
45. UAE·ExplainerUAE Climate Inspections and Judicial Officers How to Build an Inspection Ready Evidence File
46. UAE·ExplainerEstimates and Data Quality Under the UAE Climate Law: What Is Defensible?
47. UAE·ExplainerUAE Climate Reporting Software Minimum Requirements for an MRV Platform
48. TNFD·ExplainerTNFD Reporting Checklist and Free LEAP Deliverables Pack
49. GRI·ExplainerStakeholder engagement for GRI materiality: methods, evidence and common mistakes
50. GRI·ExplainerGRI Content Index Review Checklist: 25 Checks before Publication
51. UAE·ExplainerUAE Climate Law Compliance Checklist and Free MRV Readiness Template
52. TNFD·Decision guideTNFD Supplier Questionnaire: What Nature Data to Request Without Overburdening SMEs
53. TNFD·Decision guideTNFD Explained: Recommendations, LEAP, DIROs and How to Start Nature-Related Reporting
54. ISSB·Decision guideIFRS S1 and S2 Compliance Checklist and Free Disclosure Matrix
55. EU VS·Decision guideFree EU Voluntary Sustainability Reporting Template: Basic and Comprehensive Modules
56. UK S1·Decision guideUK SRS S1 Strategy Disclosures: Business Model, Value Chain, Trade-Offs and Resource Allocation
57. UK S1·Decision guideUK SRS S1 Company-Specific Disclosures: What to Do When No Dedicated Standard Exists
58. UK S1·Decision guideUK SRS S1 Primary Users and 'Prospects': What Information Is Decision-Useful?
59. UAE·ExplainerUAE Climate Law MRV Requirements: Measurement, Reporting, Verification and Data Retention
60. UAE·ExplainerFirst UAE MRV Reporting Cycle: legal route, boundaries, facilities, methods, data controls, dry runs, verification, board approval and filing
61. UAE·Decision guideUAE Climate Law for Logistics and Transport: Fleets, Warehouses and Contractor Data
62. UAE·Decision guideUAE Climate Law for Industrial Companies: Process Emissions, Permits and Reduction Plans
63. UAE·Decision guideHow to Prepare for UAE Climate Law Compliance: Step-by-Step MRV Roadmap
64. UAE·Decision guideHow to Build a UAE Climate Law GHG Inventory: Sources, Boundaries and Evidence
65. UAE·ExplainerFive-Year Data Retention Under Article 6: What Records Should Companies Keep?
66. UAE·ExplainerUAE Climate Law Penalties: Article 6 Fines, Repeat Violations and Evidence of Compliance
67. TNFD·Decision guideTNFD Value Chain Assessment: Suppliers, Commodities, Traceability and Data Gaps
68. TNFD·Decision guideENCORE, IBAT and Aqueduct for TNFD: What Each Tool Can and Cannot Do
69. TNFD·Decision guideTNFD Nature-Related Opportunities: Resource Efficiency, Products and Nature-Based Solutions
70. TNFD·Decision guideTNFD LEAP Approach: A Step-by-Step Guide to Locate, Evaluate, Assess and Prepare
71. TNFD·Decision guideTNFD and the ISSB Nature Project: What Companies Should Prepare for in 2026
72. TNFD·ExplainerPhased TNFD Adoption What to Disclose in Year One and How to Expand Coverage
73. TNFD·Decision guideHow to Prepare a TNFD-Aligned Report: Complete Step-by-Step Guide
74. TNFD·Decision guideTNFD Governance Disclosures: Board Oversight, Management Roles and Stakeholder Engagement
75. TNFD·Decision guideTNFD for Banks: Loan Portfolios, Borrower Locations and Nature-Related Credit Risk
76. TNFD·Decision guideGeospatial Data for TNFD: Coordinates, Maps, Data Quality and Confidentiality
77. TNFD·Decision guideTNFD Data and Evidence Quality: Primary, Secondary, Proxy and Geospatial Information
78. TNFD·Decision guideWhat Does TNFD Adopter Mean Commitment Reporting Timing and Common Misunderstandings
79. GRI·Decision guideHow to Prepare a GRI Report
80. ISSB·ExplainerIFRS S2 for Asset Managers: Portfolio Boundaries, Data and Investor Disclosures
81. ISSB·ExplainerIFRS KH 04 Strategy Disclosures
82. ISSB·Decision guideIFRS S2 Scenario Analysis: A Proportionate Approach to Climate Resilience
83. ISSB·Decision guideIFRS S2 Climate Resilience: How to Assess and Disclose Capacity to Adapt
84. ISSB·Decision guideHow to Prepare an IFRS S1 and IFRS S2 Report
85. ISSB·Decision guideFirst IFRS S1 and S2 Reporting Cycle: A 12-Month Implementation Plan
86. ISSB·Decision guideEstimates, Data Gaps and Uncertainty
87. ISSB·Decision guideIFRS Sustainability Disclosure Taxonomy: Digital Tagging for IFRS S1 and S2
88. ISSB·Decision guideIFRS S1 and IFRS S2 Explained
89. GRI·Decision guideHow to Prepare a GRI Report without a Dedicated ESG Team
90. GRI·ExplainerFirst GRI Report in 90 Days: What Is Realistic and What Must Wait
91. GRI·Decision guideUsing AI for GRI Reporting: What Can Be Automated and What Requires Human Judgement
92. GRI·Decision guideBoard Responsibilities for GRI Reporting: Material Topics, Oversight and Final Approval
93. GRI·ExplainerGRI Evidence Pack: source documents, calculations, methodologies, data-owner confirmations, review controls, approvals, access and retention
94. GRI·Decision guideGRI Source Register and Data Request
95. GRI·Decision guideEstimates in GRI Reporting
96. GRI·Decision guideGRI Reporting Principles Explained: Accuracy, Balance, Completeness and Verifiability
97. GRI·ExplainerGRI 103 Energy Consumption and Reporting Boundaries: A Practical Data Guide
98. GRI·ExplainerGRI 101 Biodiversity Site and Supply-Chain Data: How to Prepare Location-Specific Evidence
99. GRI·ComparisonPositive vs Negative Impacts in GRI Reporting: What Counts and How to Evidence It
100. EU VS·Decision guideEU Voluntary Standard Implementation Checklist: 60 Questions for the First Reporting Cycle
101. EU VS·Decision guideFirst EU Voluntary Reporting Cycle: A 90-Day and 12-Month Roadmap
102. EU VS·Decision guideDo SMEs Need Sustainability Reporting Software, or Is Excel Enough?
103. EU VS·Decision guideProtected Undertaking Self-Declaration: What Suppliers and Requesters Should Document
104. EU VS·Decision guideUsing the EU Voluntary Standard in Tenders, Supplier Onboarding and Customer Due Diligence

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.