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Disclosure guides

Understand the questions behind the standards.

How Disclosure Guides work

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

Watch the walkthrough
How an LRA Disclosure Guide helps: use the GRI omissions example to check the rule, understand the required explanation and prepare the disclosure using the relevant card. GRI 2-1 does not permit omissions.
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✓ Knowledge Hub AI Assistant · Human-in-the-loop

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It answers from this page, and reaches into the linked disclosure cards when your question is about the standard itself.

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

Disclosure guides

Metrics and methodologies

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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·Explainer·Metrics and methodologies

ESRS Scope 1, Scope 2 and Scope 3 Emissions: Boundaries, Methods and Data Controls

Under revised ESRS E1, an undertaking discloses absolute gross Scope 1 emissions, both location-based and market-based Scope 2 emissions, and total and category-level significant Scope 3 emissions. The calculation starts with a documented reporting undertaking and GHG organisational boundary, not with an emission-factor spreadsheet.

Helps you decideESRS Scope 1, Scope 2 and Scope 3 Emissions: Boundaries, Methods and Data Controls

Reviewed 11 Aug 2026 15 min Read the guide →

ESRS·Explainer·Metrics and methodologies

ESRS S1 Own Workforce: Complete Guide to Policies, Metrics and Worker Characteristics

ESRS S1 combines a people-impact narrative with a tightly controlled workforce dataset. When own-workforce impacts, risks or opportunities are material, the undertaking reports policies, engagement and grievance/remedy arrangements, actions and targets, then provides the applicable worker-characteristic and outcome metrics.

Helps you decideHow to determine the S1 population and control the applicable workforce metrics and narratives.

Affects S1-1S1-2S1-3S1-4 +12 more

Reviewed 11 Aug 2026 8 min Read the guide →

ESRS·Explainer·Metrics and methodologies

ESRS E5 Resource Use and Circular Economy: Material Flows, Waste and Circularity Metrics

ESRS E5 should be implemented as a controlled physical-flow model, not as a collection of disconnected waste indicators. When resource use and circular economy are material, the undertaking links its policies, actions and targets to resource inflows, product and service outflows and waste outflows.

Helps you decideHow to build a traceable material-flow model and select evidence-ready E5 metrics and targets.

Affects E5-1E5-2E5-3E5-4 +1 more

Reviewed 11 Aug 2026 9 min Read the guide →

ESRS·Decision guide·Metrics and methodologies

Current and Anticipated Financial Effects Under ESRS: A Practical Guide for Finance Teams

ESRS requires finance teams to explain how material sustainability risks and opportunities affected financial position, performance and cash flows in the reporting period; identify those carrying amounts exposed to a significant risk of material adjustment in the next annual period; and describe expected changes over short, medium and long term given the undertaking’s strategy. Start with the material IRO, translate it into a business driver, map the driver to revenue, cost, assets, liabilities, cash flow, access to finance or cost of capital, and then decide whether a single amount, range, non-monetary quantity, combined effect or qualitative disclosure is decision-useful.

Helps you decideCurrent and Anticipated Financial Effects Under ESRS: A Practical Guide for Finance Teams

Reviewed 11 Aug 2026 16 min Read the guide →

ESRS·Decision guide·Metrics and methodologies

ESRS Entity-Specific Disclosures: When the Standards Do Not Cover a Material IRO

An undertaking needs entity-specific disclosures when a material impact, risk or opportunity is not covered by ESRS, or is not covered with enough granularity for users to understand the matter and how it is managed. The solution is not to invent an attractive KPI.

Helps you decideWhat additional narrative, metric or target information is necessary for fair presentation?

Affects GDR-M

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 From the answer to the report Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS
GRI and ISSB-IFRS S1 & S2 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 LinkedIn

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

Found the answer?

Turn the decision into a disclosure.

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.

Open disclosure cards See the course →
/en/knowledge-hub/disclosure-guides/ Wave 1 — English only