Disclosure guides

Disclosure guides

Materiality and scope

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1. UK S2·ExplainerUK SRS S2 Strategy Disclosures: Business Model, Value Chain, Capital Deployment and Trade-Offs
2. UK S2·ExplainerUK SRS S2 Physical Risks, Transition Risks and Climate Opportunities Explained
3. UK S2·ExplainerUK SRS S2 Climate Materiality Assessment: What Information Could Affect Prospects?
4. UK S1·Decision guideHow to Identify Sustainability-Related Risks and Opportunities Under UK SRS S1
5. UK S1·Decision guideUK SRS S1 Materiality Assessment: Investor-Focused Reporting for UK Companies
6. UK S2·Decision guideUK SRS S2 Climate Risk Management: Identification, Prioritisation and ERM Integration
7. UK S1·Decision guideFree UK SRS S1 Materiality and Risk-Opportunity Register Template
8. ESRS·Decision guideESRS Climate Scenario Analysis and Resilience: A Proportionate First-Year Approach
9. ESRS·Decision guideHow to Identify Impacts, Risks and Opportunities Under ESRS: business context, value chains, dependencies, time horizons, thresholds and the IRO register
10. ESRS·Decision guideTop-Down Double Materiality Assessment Under Revised ESRS: Practical Methodology
11. ESRS·ComparisonImpact Materiality vs Financial Materiality: How ESRS Double Materiality Works
12. ESRS·Decision guideESRS Double Materiality Assessment: A Step-by-Step Guide for 2026
13. GRI·ToolkitGRI Materiality, Severity, Human Rights and Reporting Principles Working Toolkit
14. GRI·ExplainerGRI Impact Inventory: How to Build a Complete Long List of Impacts
15. TNFD·Decision guideTNFD DIROs Explained: Dependencies, Impacts, Risks and Opportunities
16. TNFD·Decision guideTNFD Mitigation Hierarchy: Avoid, Minimise, Restore and Offset Explained
17. UK S1·Decision guideNature-Related Risks Under UK SRS S1: Using TNFD and Emerging ISSB Guidance
18. UK S1·Decision guideHuman Capital Under UK SRS S1: Workforce Risks, Skills, Safety and Retention
19. UAE·ExplainerUAE Climate Risk Assessment: How to Connect Physical Risk to Assets, Supply Chains and Finance
20. TNFD·Decision guideTNFD Scenario Analysis and Nature Resilience: A Practical First-Year Approach
21. TNFD·Decision guideTNFD Nature-Related Risks: Physical, Transition and Systemic Risk Explained
22. TNFD·Decision guideTNFD Risk and Impact Management: Processes for Direct Operations and Value Chains
23. TNFD·Decision guideTNFD Materiality Explained: Financial, Impact and Double Materiality Approaches
24. TNFD·Decision guideTNFD Sensitive Locations: Protected Areas, Ecosystem Integrity, Water Risk and Services
25. TNFD·Decision guideTNFD Priority Locations Explained: Selection Criteria, Granularity and Disclosure
26. TNFD·Decision guideTNFD Evaluate Phase: Environmental Assets, Ecosystem Services, Dependencies and Impacts
27. TNFD·Decision guideTNFD Assess Phase: Turning Nature Dependencies and Impacts into Business Risks and Opportunities
28. TNFD·ExplainerCommon TNFD Reporting Mistakes Generic Nature Risk Missing Locations and Weak DIRO Logic
29. TNFD·Decision guideIndigenous Peoples, Local Communities and FPIC in TNFD Reporting
30. TNFD·Decision guideNature Dependencies and Ecosystem Services: How to Map What Your Business Relies On
31. GRI·ExplainerGRI Impact Materiality Methodology: How to Score and Prioritise Significant Impacts
32. GRI·ExplainerGRI 3-3 Explained: How to Report the Management of Each Material Topic
33. GRI·ExplainerGRI 3: Material Topics 2021 — How Disclosures 3-1, 3-2 and 3-3 Work Together
34. GRI·ComparisonImpact Materiality vs Double Materiality
35. GRI·ExplainerGRI Materiality Assessment
36. ISSB·ExplainerIFRS S1 Risk Management Disclosures: Identification, Prioritisation and Integration into ERM
37. ISSB·Decision guideHow to Identify Sustainability-Related Risks and Opportunities Under IFRS S1
38. ISSB·Decision guideFirst-Time Application of IFRS S1 and IFRS S2
39. ISSB·Decision guideIFRS S1 Company-Specific Disclosures: What to Do When No Dedicated ISSB Standard Exists
40. ISSB·Decision guideHow to Use SASB Standards When Applying IFRS S1
41. ISSB·Decision guideIFRS S1 and S2 Proportionality
42. ISSB·Decision guideNature-Related Risks Under IFRS S1: How TNFD and SASB Can Support Disclosure
43. ISSB·Decision guideIFRS S1 Materiality Assessment
44. ISSB·Decision guideIFRS S1 and S2 Gap Assessment: How to Test Readiness and Prioritise Remediation
45. ISSB·Decision guideHuman Capital Disclosures Under IFRS S1: Risks, Opportunities and Industry Metrics
46. ISSB·Decision guideIFRS S1 and S2 Board Briefing: Ten Questions Directors Should Ask Before Approval
47. ISSB·Decision guideComparatives, Restatements and Errors
48. ISSB·Decision guideIFRS S2 Climate-Related Risks and Opportunities: Complete Guide
49. GRI·Decision guideWhat to Do When No GRI Topic Standard Covers a Material Topic
50. GRI·Decision guideHow to Select GRI Topic Standards and Relevant Disclosures
51. GRI·Decision guideHow to Exclude a Likely Material Topic from a GRI Sector Standard
52. GRI·Decision guideGRI Sector Standards for Diversified Groups: When More Than One Standard Applies
53. GRI·Decision guideGRI Sector Standards: Applicability, Requirements and Common Mistakes
54. GRI·Decision guideGRI Materiality Assessment without Reliable Data: Expert Judgement, Assumptions and Uncertainty
55. GRI·Decision guideHow Often Should a GRI Materiality Assessment Be Updated?
56. GRI·ComparisonActual vs Potential Impacts under GRI: Definitions, Examples and Assessment Logic
57. GRI·Decision guideScale, Scope and Irremediable Character: How to Assess Severity under GRI
58. GRI·Decision guideGRI Materiality Thresholds: How to Set, Approve and Defend the Cut-Off
59. GRI·Decision guideGRI and ESRS Materiality Mapping Process Reuse and Gaps
60. GRI·Decision guideHuman Rights Impacts under GRI: Why Severity Can Override Likelihood
61. EU VS·Decision guideHow Large Companies Should Redesign Supplier ESG Questionnaires Around the Value Chain Cap
62. 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.