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
  • Practitioner-written, technically reviewed
  • A named reviewer, with a date
  • Free to read

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

Disclosure guides

Framework interoperability

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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·Framework interoperability

ESRS and the EU Taxonomy: How to Connect Eligibility, Alignment and Sustainability Disclosures

ESRS and EU Taxonomy disclosures should use a connected activity, financial and evidence model, but they are not substitutes. The Taxonomy classifies economic activities and measures the proportion of turnover, CapEx and OpEx - or the relevant financial-undertaking KPIs - associated with Taxonomy-eligible and Taxonomy-aligned activities.

Helps you decideHow to share activity and financial data while maintaining separate Taxonomy eligibility/alignment tests and ESRS materiality/disclosure requirements.

Reviewed 10 Aug 2026 15 min Read the guide →

ESRS·Decision guide·Framework interoperability

ESRS Omissions and Confidential Information: Commercial Prejudice, Trade Secrets and Privacy

ESRS permits omission only for defined categories and conditions: exceptional serious commercial prejudice; qualifying trade secrets; classified information; or information protected by Union or national law or needed to safeguard the privacy or security of a person or legal entity. Before omitting, test whether aggregation, anonymisation or limited redaction can meet the disclosure objective.

Helps you decideESRS Omissions and Confidential Information: Commercial Prejudice, Trade Secrets and Privacy

Reviewed 11 Aug 2026 13 min Read the guide →

ESRS·Comparison·Framework interoperability

ESRS vs IFRS S1 and IFRS S2: Key Differences in Materiality, Scope and Reporting

ESRS and IFRS S1/S2 can be implemented through one coordinated reporting programme, but they answer different primary questions. ESRS applies double materiality: material impacts on people and the environment, and material sustainability-related risks and opportunities for the undertaking.

Helps you decideHow to share process and data while preserving separate materiality, boundary, presentation, compliance and assurance conclusions.

Reviewed 10 Aug 2026 15 min Read the guide →

ESRS·Comparison·Framework interoperability

ESRS vs GRI: Double Materiality, Impact Reporting and Practical Interoperability

ESRS and GRI can share substantial evidence, data and process infrastructure, but they are not interchangeable. ESRS is an EU legal reporting standard built around double materiality: impact materiality and financial materiality.

Helps you decideWhich evidence can be reused, which tests and outputs remain framework-specific, and what combined-report architecture is defensible.

Affects GDR-AGDR-PGDR-TIRO-2

Reviewed 10 Aug 2026 14 min Read the guide →

ESRS·Comparison·Framework interoperability

ESRS and CSDDD: Reporting, Due Diligence and Value Chain Responsibilities Compared

ESRS and the Corporate Sustainability Due Diligence Directive (CSDDD) are connected, but they are not interchangeable. ESRS determines what material sustainability information an undertaking must disclose.

Helps you decideWhich evidence and processes can be shared, and which conclusions, approvals and public claims must remain instrument-specific?

Affects GDR-AGOV-3IRO-1SBM-2

Reviewed 10 Aug 2026 14 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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