London Reporting Academy·Disclosure guides
Expert-written answers to the questions that slow reporting teams down. Each one opens with the conclusion, shows the requirement it rests on, explains the conditions and the judgement involved, and links to the disclosure cards the decision affects.
✓ LRA AI Assistant · Human-in-the-loop
The assistant answers from reviewed LRA content, names the missing fact instead of inventing one, and points you to the guide or disclosure card the decision lands on. Your first two answers are free without signing in.
Answers from the published guides · 275 disclosure cards · 1,211 indexed reports
Disclosure guides
Clear the filters and show every guide →
ESRS·Toolkit·Assurance and controls
A package-level toolkit containing LRA_ESRS_Practical_Control_Templates.xlsx, with 5 related Knowledge Hub guides.
Helps you decideWhich package files and related guides belong to this toolkit?
Reviewed 11 Aug 2026 3 min Read the guide →
ESRS·Decision guide·Assurance and controls
The ESRS sustainability statement should be a clearly identified, dedicated section of the management report. Under the Commission-adopted revised ESRS, it is normally organised into four parts: general information, environmental information, social information and governance information.
Helps you decideDistinguish the dedicated statement, its four parts and the four reporting areas.
Reviewed 11 Aug 2026 16 min Read the guide →
ESRS·Explainer·Assurance and controls
The most damaging ESRS mistakes are rarely isolated missing sentences. They are control failures that begin earlier: the wrong legal or reporting perimeter, an outdated standard, a checklist-style materiality assessment, value-chain evidence that was never requested, generic policies presented as mature management responses, unsupported estimates, financial effects disconnected from finance, weak cross-references and uncontrolled final files.
Helps you decideCommon ESRS Reporting Mistakes: 25 Problems That Undermine Compliance and Assurance
Reviewed 11 Aug 2026 14 min Read the guide →
ESRS·Explainer·Assurance and controls
ESRS does not require one universal survey or a separate engagement exercise solely for the double materiality assessment. Affected-stakeholder evidence is a key input to impact materiality and can come from ongoing due diligence, direct engagement, legitimate representatives, credible proxies, users and experts.
Helps you decideHow to design proportionate engagement and prove its influence on decisions.
Reviewed 11 Aug 2026 11 min Read the guide →
ESRS·Decision guide·Assurance and controls
A first ESRS cycle should be run as a controlled 15-month reporting transformation, not as a sustainability-writing project. The critical path is: confirm legal scope and standard edition; establish governance; complete a defensible double materiality assessment; lock reporting and metric boundaries; build the data dictionary and evidence model; perform dry-run calculations; draft and review disclosures; operate internal controls; complete assurance; obtain board approval; publish; and remediate findings.
Helps you decideWhat must be decided early, which workstreams can overlap, and which dependencies sit on the critical path?
Reviewed 10 Aug 2026 14 min Read the guide →
ESRS·Decision guide·Assurance and controls
Preparing an ESRS sustainability statement is a controlled reporting programme, not a late-stage writing exercise. The undertaking first locks the legal scope, reporting entity, reporting period and applicable ESRS version.
Helps you decideHow to organise the programme so that materiality, data, narrative, controls and publication form one traceable process.
Reviewed 10 Aug 2026 10 min Read the guide →
ESRS·Decision guide·Assurance and controls
An ESRS sustainability statement is ready for limited assurance when the undertaking can reconstruct how material impacts, risks and opportunities were identified; explain the reporting boundaries and estimates used; trace each material metric and narrative claim to controlled evidence; demonstrate the link between policies, actions, resources, targets and results; and show who prepared, reviewed, challenged and approved the information. Readiness does not mean that assurance has been obtained.
Helps you decideDefine limited-assurance readiness without treating readiness work as an assurance conclusion.
Reviewed 11 Aug 2026 16 min Read the guide →
ESRS·Explainer·Assurance and controls
The internal ESRS disclosure matrix is a control and assurance tool; the public ESRS content index is a reader-navigation output under IRO-2. The matrix should link each material IRO and topic to the relevant DRs, mandatory ARs and atomic datapoints, then to owners, evidence, methodology, controls, assurance status, drafting location and final page.
Helps you decideWhich fields and workflow are needed from IRO to final page.
Reviewed 11 Aug 2026 11 min Read the guide →
ESRS·Explainer·Assurance and controls
Revised ESRS 2 is the cross-cutting architecture of the sustainability statement. BP explains the reporting basis, perimeter, reliefs and phase-ins.
Helps you decideHow to design one connected cross-cutting narrative and evidence system.
Reviewed 11 Aug 2026 17 min Read the guide →
How an LRA guide is built
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.
The question is stated as a reporting team would ask it, and settled in the opening lines.
The official source and edition are named, and kept clearly apart from our reading of them.
The points the standard leaves open are marked, with what a defensible position looks like.
The answer links to the disclosures and evidence it affects, so a decision turns into fields to fill.
Coverage
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.
Impact reporting, used voluntarily worldwide
587 disclosures · 140 cards European Sustainability Reporting StandardsDouble materiality, mandatory under CSRD
165 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026Voluntary sustainability reporting for smaller undertakings
20 requirements · no cards yet IFRS S1 and S2 (ISSB)Investor-focused, financial materiality
87 disclosures · 39 cards Taskforce on Nature-related Financial DisclosuresNature-related dependencies, impacts, risks and opportunities
0 recommendations · no cards yet UAE Federal Decree-Law No. 11 of 2024Federal climate law, in force now
16 disclosures · 7 cards UK Sustainability Reporting Standard S1UK general sustainability-related financial disclosures
0 requirements · no cards yet UK Sustainability Reporting Standard S2UK climate-related financial disclosures
0 requirements · no cards yet California SB 253 and SB 261State-law emissions and climate-risk reporting
15 disclosures · 11 cards SASB StandardsIndustry metrics, in preparation
1199 metrics · no cards yetFound the answer?
An answer settles what to do. The disclosure card is where it becomes data to collect, owners to name, evidence to retain and wording to draft — and when the whole reporting cycle is the problem, the programme walks it with a mentor on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Add your details and a short note — we'll take it from there.
Add your contact details before we send you to secure Stripe Checkout.
