Disclosure guides

Disclosure guides

Metrics and methodologies

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All 47 guides, titles only. Back to the full answers →

1. UK S2·ExplainerUK SRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide
2. UK S1·Decision guideUK SRS S1 for CFOs: Linking Sustainability Risks to Budgets, Finance and the Annual Report
3. UK S2·Decision guideUKSRS S2 Climate Targets: scope, baseline, milestones, gross/net GHG targets, validation, revisions, missed targets and carbon credits.
4. UK S2·Decision guideUKSRS S2 Climate Metrics and Targets: cross-industry metrics, GHG, risk exposure, opportunities, capital deployment, carbon prices, remuneration, industry metrics and targets.
5. UK S2·Decision guideCurrent and Anticipated Financial Effects Under UK SRS S2: A Guide for Finance Teams
6. UK S1·Decision guideUK SRS S1 Metrics and Targets: Industry Information, Entity-Specific KPIs and Progress
7. UK S1·Decision guideCurrent and Anticipated Financial Effects Under UK SRS S1: A Guide for Finance Teams
8. ESRS·ExplainerESRS Scope 1, Scope 2 and Scope 3 Emissions: Boundaries, Methods and Data Controls
9. ESRS·ExplainerESRS S1 Own Workforce: Complete Guide to Policies, Metrics and Worker Characteristics
10. ESRS·ExplainerESRS E5 Resource Use and Circular Economy: Material Flows, Waste and Circularity Metrics
11. EU VS·Decision guideC5 Workforce Characteristics: Turnover, Management and Governance Populations Explained
12. EU VS·Decision guideC3 Climate Targets and Scope 3: When Quantification Is Appropriate
13. EU VS·Decision guideEnergy and GHG Disclosures Under the EU Voluntary Standard: Scope 1, Scope 2 and Evidence
14. ESRS·Decision guideCurrent and Anticipated Financial Effects Under ESRS: A Practical Guide for Finance Teams
15. ESRS·Decision guideESRS Entity-Specific Disclosures: When the Standards Do Not Cover a Material IRO
16. ESRS·ExplainerESRS Policies, Actions, Metrics and Targets: GDR-P, GDR-A, GDR-M, GDR-T, resources, methods, baselines, milestones and disclosures of absence
17. UAE·ToolkitUAE Climate Law Readiness and MRV Control Toolkit
18. TNFD·ToolkitTNFD DIRO, Financial Effects and Disclosure Working Toolkit
19. GRI·ExplainerGRI 102 Scope 3 Reporting: Categories, Data Hierarchy and Supplier Estimates
20. TNFD·Decision guideTNFD Nature Targets: Baselines, Locations, Value Chains and Progress
21. TNFD·Decision guideTNFD Metrics and Targets: Core Global, Sector and Additional Metrics Explained
22. UK S1·Decision guideUK SRS S1 SASB Optionality: What 'May Refer to and Consider' Means in Practice
23. UAE·Decision guideHow to Choose a UAE GHG Verifier: Accreditation, Competence and Conflicts of Interest
24. UAE·ComparisonIs There a UAE Climate Law Emissions Threshold? Article 6 vs the 0.5 Million tCO2e Registry Test
25. UAE·Decision guideUAE Climate Law for Quarrying and Construction Materials: MRV, Mobile Sources and Abatement
26. UAE·ComparisonGHG Protocol vs ISO 14064 for UAE Climate Law Compliance
27. UAE·ExplainerUAE Climate Reporting Periods, Platforms and Filing Deadlines: What to Confirm with Authorities
28. UAE·ExplainerEmission Factors for UAE Climate Reporting: Local Data, IPCC, DEFRA and Supplier Factors
29. UAE·Decision guideUAE Climate Law Scope 1 Emissions: Fuel, Fleet, Processes and Refrigerants
30. UAE·ExplainerUAE Climate Law Gap Assessment: Applicability, MRV, Verification and Reduction Readiness
31. UAE·ExplainerCommon UAE Climate Law Mistakes: Assuming Universal Filing, Mixing Thresholds and Weak MRV
32. TNFD·Decision guideDoes TNFD Require a Biodiversity Footprint? Metrics, Models and False Precision
33. TNFD·Decision guideTNFD Core Global Disclosure Metrics: Land, Water, Pollution, Resources and Nature Risk
34. TNFD·Decision guideTNFD Prepare Phase: Responses, Targets, Governance and Disclosure Readiness
35. TNFD·Decision guideNature Impacts and State of Nature: Drivers, Condition, Extent and Species
36. TNFD·Decision guideTNFD Financial Effects: nature dependencies, impacts, revenue, costs, capex, assets, liabilities, cash flows, scenarios and access to finance
37. ISSB·ExplainerIFRS S2 for Insurers: Underwriting, Investments and Financed Emissions
38. ISSB·ExplainerIFRS S2 for Banks: Financed Emissions, Credit Risk and Climate Metrics
39. ISSB·Decision guideIFRS S1 and S2 Industry-Based Metrics: How to Select Relevant SASB Guidance
40. ISSB·ExplainerIFRS S1 Metrics and Targets: Industry-Based, Entity-Specific and Performance Disclosures
41. ISSB·Decision guideGHG Protocol and IFRS S2: reporting entity, organisational boundaries, equity share, control, jurisdictional methods, GWP values and Scope 1 and Scope 2 disaggregation
42. ISSB·Decision guideIFRS S2 Category 15 and Financed Emissions: What Financial Institutions Must Report
43. ISSB·Decision guideIFRS S2 Scope 2 Disclosure: Location-Based Emissions and Contractual Instruments
44. ISSB·Decision guideIFRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide
45. ISSB·Decision guideIFRS S1 and S2 for CFOs: budgets, forecasts, financial statements, capital allocation, financing, financial effects, data lineage and sign-off
46. ISSB·Decision guideCurrent and Anticipated Financial Effects Under IFRS S1 and S2: A Practical Guide
47. ISSB·Decision guideIFRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and GHG Data

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.