Disclosure guides

Disclosure guides

Framework interoperability

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All 46 guides, titles only. Back to the full answers →

1. UK S2·ComparisonUK SRS S2 and Transition Plan Policy Standard Disclosures vs a Mandatory Plan Requirement
2. ISSB·Decision guideUK SRS S2 and GRI Climate Reporting: What Data Can Be Reused?
3. UK S1·ComparisonUK SRS S1 vs ESRS: Investor Materiality, Double Materiality and UK-EU Reporting
4. UK S2·Decision guideFrom UK TCFD Reporting to UK SRS S2: What Listed Companies Need to Add
5. UK S2·Decision guideUK SRS S2 and SECR: Why Emissions Reporting May Still Be Duplicated
6. UK S2·Mistakes and mythsCommon UK SRS S2 Mistakes: Copying IFRS Reliefs, Misstating Scope 3 and Ignoring UK Overlap
7. UK S2·Decision guideUK SRS S2 and NFSIS Climate Disclosures: When Duplication Can Be Avoided
8. UK S2·Decision guideUK SRS S2 Industry-Based Metrics: Optional SASB Guidance but Mandatory Industry Judgement
9. UK S2·ComparisonUK SRS S2 vs IFRS S2: UK Amendments, Reliefs and Financed Emissions Compared
10. UK S1·ComparisonUK SRS S1 vs UK SRS S2: How General and Climate Requirements Work Together
11. UK S1·ComparisonUK SRS S1 vs IFRS S1: The UK Amendments That Change Implementation
12. UK S1·Decision guideUK SRS S1 Risk Management Disclosures: How to Integrate Sustainability into ERM
13. UK S1·ExplainerUK SRS S1 and the NFSIS: What Can Be Combined and What Remains Separate?
14. UK S1·Decision guideUK SRS S1 Sources of Guidance: SASB, CDSB, GRI, ESRS, TNFD and Industry Practice
15. UK S1·Decision guideCan One Dataset Support UK SRS S1, IFRS S1, ESRS and GRI?
16. GRI·ComparisonGRI In Accordance vs With Reference: requirements, content indexes, statements of use, permitted omissions, GRI notification and reporting claims
17. EU VS·ComparisonEU Voluntary Standard vs GRI: Which Framework Fits an SME?
18. EU VS·ComparisonEU Voluntary Standard vs ESRS: Key Differences for Companies Outside CSRD Scope
19. EU VS·ComparisonEU Voluntary Standard vs IFRS S1 and IFRS S2: SME Reporting and Investor Information Compared
20. ESRS·Decision guideESRS and the EU Taxonomy: How to Connect Eligibility, Alignment and Sustainability Disclosures
21. ESRS·Decision guideESRS Omissions and Confidential Information: Commercial Prejudice, Trade Secrets and Privacy
22. ESRS·ComparisonESRS vs IFRS S1 and IFRS S2: Key Differences in Materiality, Scope and Reporting
23. ESRS·ComparisonESRS vs GRI: Double Materiality, Impact Reporting and Practical Interoperability
24. ESRS·ComparisonESRS and CSDDD: Reporting, Due Diligence and Value Chain Responsibilities Compared
25. TNFD·ComparisonTNFD vs ESRS E4: Nature-Related Financial Disclosure and Double Materiality Compared
26. TNFD·ComparisonTNFD vs TCFD: Nature-Related and Climate-Related Financial Disclosures Compared
27. ISSB·Decision guideCan One Climate Dataset Support UK SRS S2, IFRS S2, ESRS E1, TCFD and CDP?
28. ISSB·Decision guideUK SRS S2 and CDP: How to Reuse Climate Data Without Assuming Compliance
29. ISSB·ComparisonUK SRS S2 vs ESRS E1: Climate Materiality, GHG and Transition Plan Differences
30. UK S1·ExplainerUK SRS S1 and the Strategic Report: How to Integrate Sustainability and Financial Narrative
31. UK S1·ComparisonUK SRS S1 vs GRI: Investor-Focused and Impact Reporting Compared
32. UAE·Decision guideUAE Climate Law, ESRS, GRI and CDP: Reusing Data Without Assuming Equivalence
33. UAE·Decision guideUAE Climate Law and IFRS S2: Can One GHG and Climate Risk System Support Both?
34. TNFD·Decision guideClimate and Nature Reporting Together: How to Integrate TCFD, IFRS S2 and TNFD
35. TNFD·ComparisonTNFD vs GRI 101 Biodiversity: Key Differences and Practical Interoperability
36. TNFD·ExplainerThe Six TNFD General Requirements: Materiality, Scope, Location, Integration, Time Horizons and Engagement
37. GRI·ComparisonGRI vs ESRS vs IFRS S1 and S2
38. ISSB·ComparisonIFRS S1 and S2 vs GRI: Investor-Focused and Impact Reporting Compared
39. ISSB·ComparisonIFRS S1 and S2 vs ESRS: Materiality, Scope and Disclosure Differences Explained
40. ISSB·Decision guideCan One Dataset Support IFRS S1/S2, ESRS, GRI and CDP?
41. ISSB·ComparisonIFRS S1 vs IFRS S2: Key Differences and Why Both Standards Matter
42. GRI·Decision guideUsing GRI Data for EcoVadis, S&P CSA, CDP and Customer Questionnaires
43. GRI·Decision guideGRI and TNFD: How Impact Reporting Connects with Nature-Related Risk Disclosure
44. GRI·ExplainerOne GHG Inventory for GRI 102, ESRS E1 and IFRS S2: Boundaries, Metrics and Remaining Gaps
45. GRI·Decision guideGRI and ESRS Interoperability: Can One Dataset Support Both Reports?
46. EU VS·Decision guideCan One Sustainability Dataset Support the EU Voluntary Standard, ESRS, GRI and Bank Requests?

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.