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.
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Answers from the published guides · 275 disclosure cards · 1,211 indexed reports
Disclosure guides
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ESRS·Toolkit·Data and evidence
A package-level toolkit containing LRA_ESRS_E5_S1-S4_Implementation_Registers.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·Explainer·Data and evidence
Before publication, an ESRS reporting team should be able to demonstrate more than the presence of report text. It needs a controlled record of legal scope, the applicable ESRS version, double materiality conclusions, ESRS 2 and topical disclosure decisions, boundaries, estimates and reliefs, current and anticipated financial effects, evidence and controls, assurance findings, governance approval and the final published file.
Helps you decideESRS Compliance Checklist and Free Disclosure Matrix: What to Complete Before Publication
Reviewed 11 Aug 2026 12 min Read the guide →
ESRS·Explainer·Data and evidence
Revised ESRS E3 distinguishes water withdrawal, water discharge, water consumption, recycled or reused water and water stored. For own operations, E3-4 requires total consumption, consumption in areas of water stress, total withdrawal, total discharge, recycled/reused water and stored water, expressed in cubic metres.
Helps you decideESRS E3 Water: Withdrawal, Consumption, Discharge and Water-Stress Reporting
Reviewed 11 Aug 2026 14 min Read the guide →
ESRS·Explainer·Data and evidence
Revised ESRS E2 applies when pollution-related impacts, risks or opportunities are material. The undertaking identifies material subtopics - pollution of air, water or soil, primary microplastics, and substances of concern including substances of very high concern - and connects them to policies, actions, targets, metrics and financial effects.
Helps you decideESRS E2 Pollution: Air, Water, Soil, Microplastics and Substances of Concern
Reviewed 11 Aug 2026 14 min Read the guide →
ESRS·Explainer·Data and evidence
ESRS S4 should be organised around the product or service and the people who use it. When consumer or end-user impacts, risks or opportunities are material, the undertaking explains the affected products, services and user groups through three lenses: information-related impacts, including privacy and access to information; personal safety, including health, child protection and personal security; and social inclusion, including access, responsible marketing and non-discrimination.
Helps you decideWhich product/user impact pathways are material, and how complaints, incidents, privacy, access and product evidence are controlled.
Reviewed 11 Aug 2026 8 min Read the guide →
ESRS·Explainer·Data and evidence
ESRS S3 begins with places and rights, not with a generic list of stakeholders. When affected-community impacts, risks or opportunities are material, the undertaking identifies the communities and locations connected to operations and value-chain activities, explains relevant civil, economic, social, cultural and Indigenous Peoples’ rights, describes policies, engagement and representative or proxy arrangements, channels and remedy, actions, incidents and targets.
Helps you decideWhich communities and rights are connected to material impacts, and how engagement, grievance, remedy and evidence are controlled.
Reviewed 11 Aug 2026 8 min Read the guide →
ESRS·Explainer·Data and evidence
ESRS S2 is impact- and relationship-based, not a supplier-audit checklist. When workers in the upstream or downstream value chain are connected to material impacts, risks or opportunities, the undertaking explains the affected worker groups and locations, its policies and supplier expectations, engagement or credible-proxy arrangements, channels and remedy, actions and leverage, incidents, targets and the entity-specific metrics needed to show progress.
Helps you decideWhich worker groups and relationships are material, what evidence is proportionate, and how action, remedy and outcomes are demonstrated.
Reviewed 11 Aug 2026 9 min Read the guide →
ESRS·Explainer·Data and evidence
An ESRS gap assessment should compare more than report text with a list of disclosure requirements. It must test four connected lenses: materiality decisions, topic disclosures, evidence and controls, and presentation and publication.
Helps you decideESRS Gap Assessment: How to Compare Your Current Report with Revised Requirements
Reviewed 11 Aug 2026 14 min Read the guide →
ESRS·Decision guide·Data and evidence
ESRS G1 is not a generic ethics essay. If business conduct, or one of its sub-topics, is material, the undertaking connects material impacts, risks and opportunities to controlled disclosures about policies, actions, targets and specified metrics.
Helps you decideWhich G1 sub-topics are material, which disclosures and entity-specific information are needed, and what evidence supports each statement.
Reviewed 10 Aug 2026 15 min Read the guide →
ESRS·Decision guide·Data and evidence
An ESRS control system should connect every material disclosure to a defined owner, controlled methodology, source data, calculation, evidence file, reviewer, approval and report location. The core operating tools are a disclosure matrix, data dictionary, evidence register, calculation inventory, control matrix, issue log and sign-off record.
Helps you decideWhat governance, definitions, controls and evidence make each disclosure traceable, reproducible and reviewable?
Reviewed 10 Aug 2026 20 min Read the guide →
ESRS·Decision guide·Data and evidence
ESRS E1 is implemented by starting with material climate impacts, risks and opportunities - not by completing eleven disclosure tables in isolation. The undertaking should identify material physical and transition risks and climate-related impacts and opportunities, connect them to strategy and the business model, explain any climate transition plan and resilience analysis, disclose policies, actions, resources and targets, and then produce controlled information on energy, Scope 1-3 GHG emissions, removals, carbon credits, internal carbon pricing and anticipated financial effects.
Helps you decideESRS E1 Climate Change: Complete Implementation Guide
Reviewed 11 Aug 2026 20 min Read the guide →
ESRS·Explainer·Data and evidence
ESRS digital tagging is not yet a mandatory filing step merely because EFRAG has published an ESRS XBRL taxonomy. Mandatory tagging depends on the European Commission adopting the relevant European Single Electronic Format rules.
Helps you decideESRS Digital Tagging and XBRL: What Preparers Need to Build Now
Reviewed 11 Aug 2026 15 min Read the guide →
ESRS·Decision guide·Data and evidence
Yes - one governed master dataset and evidence repository can support both ESRS and IFRS S1/S2, provided it is designed as a layered system rather than a single final reporting table. The shared layer should hold stable reference data, source observations, evidence, methodologies, controls and approvals.
Helps you decideWhich information belongs in the common master/evidence layer and which adjustments and approvals must remain framework-specific.
Reviewed 10 Aug 2026 14 min Read the guide →
ESRS·Explainer·Data and evidence
Read ESRS as a hierarchy, not as a spreadsheet of isolated fields. Start with the disclosure objective and the material topic, then read the full Disclosure Requirement (DR), break its “shall” clauses into distinct datapoints, apply the related Application Requirements (ARs), check defined terms in the glossary, and finally test whether the resulting information is material and supports fair presentation.
Helps you decideESRS Disclosure Requirements, Datapoints and Application Requirements: How to Read the Standards
Reviewed 11 Aug 2026 14 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?
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