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

Omissions and claims

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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·Omissions and claims

ESRS GHG Removals and Carbon Credits: Gross Emissions, Claims and Disclosure Rules

Revised ESRS E1 keeps five concepts separate: gross Scope 1, Scope 2 and Scope 3 emissions; gross emission-reduction targets; GHG removals and storage in own operations or the value chain; carbon credits from projects outside those boundaries; and avoided emissions based on a counterfactual. Removals, credits, allowances and avoided emissions are not deducted from the E1-8 inventory or used to achieve gross emission-reduction targets.

Helps you decideESRS GHG Removals and Carbon Credits: Gross Emissions, Claims and Disclosure Rules

Reviewed 11 Aug 2026 14 min Read the guide →

ESRS·Decision guide·Omissions and claims

ESRS Value Chain Cap Explained: Protected Undertakings, Supplier Requests and Reporting Relief

The value-chain cap limits the sustainability information that an ESRS reporting undertaking may require from a protected undertaking for the purpose of reporting under the Accounting Directive. A protected undertaking is in the reporter’s value chain and does not exceed an average of 1,000 employees in the preceding financial year.

Helps you decideESRS Value Chain Cap Explained: Protected Undertakings, Supplier Requests and Reporting Relief

Reviewed 11 Aug 2026 15 min Read the guide →

ESRS·Decision guide·Omissions and claims

ESRS Information Materiality: Why a Material Topic Does Not Make Every Datapoint Mandatory

No. Under the revised ESRS, a material topic or sub-topic establishes the reporting area, but it does not automatically make every Disclosure Requirement or datapoint reportable. The undertaking first identifies topics linked to material impacts, risks or opportunities and then determines the material information to report for each topic.

Helps you decideWhich DRs, ARs, datapoints and entity-specific information are material for each material IRO and sub-topic.

Affects IRO-2

Reviewed 10 Aug 2026 9 min Read the guide →

ESRS·Decision guide·Omissions and claims

ESRS Estimates and ‘Undue Cost or Effort’: When Relief Is Defensible

ESRS expects undertakings to use reasonable and supportable information available at the reporting date without undue cost or effort. That principle supports estimates, proxies and proportionate information searches; it does not permit a team to stop because direct data are inconvenient.

Helps you decideESRS Estimates and ‘Undue Cost or Effort’: When Relief Is Defensible

Reviewed 11 Aug 2026 15 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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