Disclosure guides

Disclosure guides

Omissions and claims

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All 49 guides, titles only. Back to the full answers →

1. UK S2·ToolkitUK SRS S2 GHG Measurement, Relief and Scope 2 Registers
2. UK S2·ExplainerUK SRS S2 Alternative GHG Measurement Relief: The First-Year Rule Explained
3. UK S2·ExplainerUK SRS S2 Scope 3 Relief: How Indefinite Voluntary Use Works and What Must Be Disclosed
4. ISSB·ExplainerUK SRS S2 Board Briefing: reporting basis, material climate risks, scenarios, resilience, financial effects, GHG, reliefs, metrics, controls and approval
5. UK S2·Decision guideUK SRS S2 Financed Emissions and Paragraph B59A: What Financial Institutions Must Explain
6. UK S1·Decision guideUK SRS S1 Climate-Only Relief: How It Works and How Long Voluntary Reporters Can Use It
7. UK S1·Decision guideCan You Claim UK SRS S1 Compliance While Using Climate-Only Relief?
8. UK S2·Decision guideUK SRS S2 Report Template: Four Pillars, GHG, Financial Effects and Reliefs
9. UK S2·Decision guideUK SRS S2 Climate Resilience: How to Assess and Disclose Capacity to Adapt
10. UK S2·Decision guideUK SRS S2 Report Location, Timing and Compliance Statement Explained
11. UK S2·Decision guideFCA PS26/19 and UK SRS S2: Final Scope, Reliefs and Reporting from 2027
12. UK S2·Decision guideUK SRS S2 Carbon Credits: Planned Use, Quality Attributes and Greenwashing Controls
13. UK S1·Decision guideCommon UK SRS S1 Mistakes: Copying IFRS Wording, Misusing Reliefs and Ignoring UK Reporting Law
14. UK S1·Decision guideUK SRS S1 Compliance Statement: Exact Decisions Behind an Explicit and Unreserved Claim
15. UK S1·Decision guideCan a Company Claim Both UK SRS S1 and IFRS S1 Compliance?
16. GRI·ExplainerGRI Content Index: reporting routes, disclosure locations, material topics, Sector Standards, permitted omissions and a free template
17. ESRS·ExplainerESRS GHG Removals and Carbon Credits: Gross Emissions, Claims and Disclosure Rules
18. EU VS·ComparisonNot Applicable vs Unavailable vs Omitted: How to Classify Voluntary Standard Datapoints
19. EU VS·Decision guideMust an EU Voluntary Sustainability Report Be Public?
20. EU VS·Decision guideCan You Add Selected Comprehensive Disclosures to a Basic Module Report?
21. EU VS·ComparisonOption A vs Option B Under the EU Voluntary Standard: Requirements and Reporting Claims
22. EU VS·Decision guideCan a Supplier Refuse an ESG Data Request Under the EU Value Chain Cap?
23. ESRS·Decision guideESRS Value Chain Cap Explained: Protected Undertakings, Supplier Requests and Reporting Relief
24. ESRS·Decision guideESRS Information Materiality: Why a Material Topic Does Not Make Every Datapoint Mandatory
25. ESRS·Decision guideESRS Estimates and ‘Undue Cost or Effort’: When Relief Is Defensible
26. UK S2·ExplainerUK SRS S2 Scope 2: Location-Based Emissions, Contracts and Renewable Electricity Claims
27. UK S1·ExplainerUK SRS S1 and Anti-Greenwashing: How to Control Sustainability Claims
28. UAE·ExplainerDouble Counting in UAE Carbon Markets Issuance Use Claims and NDC Accounting
29. UAE·ExplainerUAE Climate Neutrality Pathway and Corporate Targets: How to Align Without Overclaiming
30. UAE·ExplainerUAE National Register for Carbon Credits: Who Must Register and What It Records
31. UAE·Decision guideUAE Climate Law Scope 2 Emissions: Electricity, Cooling, Renewable Contracts and I-RECs
32. TNFD·Decision guideTNFD Strategy Disclosures: DIROs, Business Model, Resilience and Priority Locations
33. GRI·ExplainerDo You Need to Disclose Every Indicator in a GRI Topic Standard?
34. GRI·ExplainerGRI 2: General Disclosures 2021 — Complete Guide and Common Reporting Errors
35. GRI·Decision guideWhat Are the GRI Standards?
36. ISSB·ExplainerIFRS S2 Climate Targets and Carbon Credits: Gross, Net and Credible Claims
37. ISSB·Decision guideIFRS S1 Climate-First Relief
38. ISSB·Decision guideIFRS S1 Compliance Statement, Report Location and Publication Timing Explained
39. GRI·Decision guideCan You Say 'GRI Compliant' or 'Aligned with GRI'? Claims to Use and Avoid
40. GRI·ExplainerGRI Statement of Use Correct Wording Placement and Approval
41. GRI·ExplainerGRI 1 Foundation 2021 Complete Requirements Checklist for Reporting in Accordance
42. GRI·Decision guideGRI Confidentiality Constraints and Legal Prohibitions: When an Omission Is Defensible
43. GRI·Decision guideGRI Content Index Cross-References: How Precise Must Page and Web Links Be?
44. GRI·Decision guideGRI reasons for omission: not applicable, unavailable and confidential
45. GRI·Decision guideGreenwashing Risks in GRI Reports: Claims, Omissions and Evidence Gaps
46. GRI·Decision guideGRI 103 Renewable Energy Claims
47. EU VS·Mistakes and mythsCommon EU Voluntary Standard Mistakes: Value Chain Cap, Modules, Missing Data and Claims
48. EU VS·Decision guideHow to Respond to an Above-Cap Sustainability Data Request Without Damaging the Customer Relationship
49. GRI·Expert notePartial GRI disclosures: reporting missing requirements without misleading readers

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.