Disclosure GuidesThe questions that hold a report up, settled

London Reporting Academy·Disclosure guides

Understand the questions behind the standards.

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.

  • 478 guides published
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Answers from the published guides · 275 disclosure cards · 1,211 indexed reports

Disclosure guides

Reporting boundaries

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Framework All frameworks430 GRI66 ESRS52 EU VS51 ISSB56 TNFD53 UAE52 UK S152 UK S248
Problem All problems430 Materiality and scope62 Reporting boundaries50 Data and evidence104 Omissions and claims49 Metrics and methodologies47 Assurance and controls42 Framework interoperability46 New standards and transition30

ESRS·Decision guide·Reporting boundaries

ESRS Explained: What the Standards Require, Who Must Apply Them and How to Start

ESRS are the reporting standards used to prepare the sustainability statement required by the EU Accounting Directive, as amended by the CSRD and Omnibus I. They do not decide legal scope on their own.

Helps you decideDetermine the legal gateway, applicable ESRS edition, reporting boundary, material matters and first implementation sequence.

Reviewed 10 Aug 2026 13 min Read the guide →

ESRS·Decision guide·Reporting boundaries

Who Must Report Under CSRD After Omnibus I? The 2026 Scope Guide

For financial years beginning on or after 1 January 2027, the main Omnibus I scope at EU Directive level covers an undertaking at individual level, or a group at consolidated level, only where it exceeds both EUR 450 million net turnover and an average of 1,000 employees during the financial year. There is no separate balance-sheet-total threshold.

Helps you decideDetermine whether individual, consolidated, issuer or third-country reporting applies for a specified financial year and jurisdiction.

Reviewed 10 Aug 2026 12 min Read the guide →

ESRS·Explainer·Reporting boundaries

ESRS for Non-EU Groups and ESRS-40a: Scope, Exemptions and Emerging Requirements

A non-EU group should not begin with ESRS-40a. It should first map every possible EU reporting route: direct reporting by an EU subsidiary or issuer under Articles 19a or 29a, a consolidated subsidiary exemption where all conditions are met, and the separate third-country reporting route under Articles 40a to 40d.

Helps you decideESRS for Non-EU Groups and ESRS-40a: Scope, Exemptions and Emerging Requirements

Reviewed 11 Aug 2026 16 min Read the guide →

ESRS·Comparison·Reporting boundaries

CSRD vs ESRS: What Is the Difference?

CSRD and ESRS are connected but not interchangeable. CSRD is Directive (EU) 2022/2464, which amended the EU Accounting Directive to create sustainability-reporting, assurance and governance obligations.

Helps you decideSeparate the legal scope and transposition analysis from the reporting-standard implementation analysis.

Reviewed 10 Aug 2026 10 min Read the guide →

ESRS·Decision guide·Reporting boundaries

ESRS Reporting Boundaries: Financial Consolidation, Own Operations and the Value Chain

An ESRS boundary is not one perimeter. Start with the same reporting undertaking used for the financial statements, classify the activities and recognised shares that form own operations, extend the analysis to material impacts, risks and opportunities connected through the upstream and downstream value chain, and then apply any topic- or metric-specific boundary rule.

Helps you decideHow should each entity, activity, asset or relationship be classified for the materiality assessment, narrative disclosures and individual metrics?

Reviewed 11 Aug 2026 17 min Read the guide →

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 Technical leadership Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI 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

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.

GRI Standards

Impact reporting, used voluntarily worldwide

587 disclosures · 140 cards European Sustainability Reporting Standards

Double materiality, mandatory under CSRD

165 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026

Voluntary 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 Disclosures

Nature-related dependencies, impacts, risks and opportunities

0 recommendations · no cards yet UAE Federal Decree-Law No. 11 of 2024

Federal climate law, in force now

16 disclosures · 7 cards UK Sustainability Reporting Standard S1

UK general sustainability-related financial disclosures

0 requirements · no cards yet UK Sustainability Reporting Standard S2

UK climate-related financial disclosures

0 requirements · no cards yet California SB 253 and SB 261

State-law emissions and climate-risk reporting

15 disclosures · 11 cards SASB Standards

Industry metrics, in preparation

1199 metrics · no cards yet

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