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

Materiality and scope

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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·Materiality and scope

ESRS Climate Scenario Analysis and Resilience: A Proportionate First-Year Approach

A proportionate first-year ESRS climate-risk process begins with the required identification of material physical and transition risks, including exposure and sensitivity of assets, activities and value-chain dependencies over short, medium and long terms. Under the Commission-adopted revised E1, climate scenario analysis is not framed as a universal mandatory technique; if it is used, the undertaking discloses the scenarios, temperature outcomes, scope, assumptions and timing.

Helps you decideUnderstand what revised E1 requires and when scenario analysis is used.

Reviewed 11 Aug 2026 16 min Read the guide →

ESRS·Decision guide·Materiality and scope

How to Identify Impacts, Risks and Opportunities Under ESRS: business context, value chains, dependencies, time horizons, thresholds and the IRO register

Start with strategy, business model, sectors, geographies, activities and upstream/downstream relationships. Identify actual and potential positive and negative impacts on people and the environment, then identify dependencies and derive financial risks and opportunities from impacts, dependencies, hazards, regulation and other sustainability factors.

Helps you decideHow to move from business context to specific, evidence-based IROs and material topics.

Reviewed 11 Aug 2026 12 min Read the guide →

ESRS·Decision guide·Materiality and scope

Top-Down Double Materiality Assessment Under Revised ESRS: Practical Methodology

A top-down ESRS materiality assessment begins with the undertaking rather than with an exhaustive list of datapoints. It uses strategy and business model, sectors, geographies, activities, business relationships, upstream and downstream value-chain features, due-diligence evidence, incidents and known risk signals to identify topics or sub-topics whose materiality or non-materiality is evident.

Helps you decideWhich topics can be concluded from business-model evidence and which require focused IRO-level assessment.

Affects IRO-1IRO-2

Reviewed 10 Aug 2026 8 min Read the guide →

ESRS·Comparison·Materiality and scope

Impact Materiality vs Financial Materiality: How ESRS Double Materiality Works

Impact materiality and financial materiality answer different questions. Impact materiality considers actual and potential positive and negative impacts on people and the environment connected with the undertaking, including through its upstream and downstream value chain.

Helps you decideWhether a topic is material from the impact perspective, financial perspective or both.

Reviewed 10 Aug 2026 9 min Read the guide →

ESRS·Decision guide·Materiality and scope

ESRS Double Materiality Assessment: A Step-by-Step Guide for 2026

An ESRS double materiality assessment is an evidence-based process for identifying material impacts, risks and opportunities under two separate but connected lenses. It does not require one prescribed matrix, a universal numerical scale or exhaustive scoring of every possible datapoint.

Helps you decideWhich IROs and related topics are material, what evidence supports the conclusion and what information enters the statement.

Affects IRO-1IRO-2

Reviewed 10 Aug 2026 9 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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