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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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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

New standards and transition

Clear the filters and show every guide →

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·New standards and transition

ESRS E4 Biodiversity and Ecosystems: Sites, Value Chains, Metrics and Transition Plans

Revised ESRS E4 requires an undertaking with material biodiversity and ecosystem IROs to connect location-specific impacts and dependencies to strategy, policies, actions, targets and metrics. The assessment should cover own-operation sites and material upstream and downstream value-chain exposure, including land- and sea-use change, resource use, pollution, climate change and invasive species.

Helps you decideESRS E4 Biodiversity and Ecosystems: Sites, Value Chains, Metrics and Transition Plans

Affects E4-1E4-2E4-3E4-4 +1 more

Reviewed 11 Aug 2026 16 min Read the guide →

ESRS·Comparison·New standards and transition

ESRS 2023 vs Revised ESRS 2026: Which Version Should Your Company Use?

For a financial year beginning in 2026, a company should not choose an ESRS version by preference alone; the route must fit its systems, comparatives, assurance and legal context. Article 2 of Commission Delegated Regulation (EU) 2026/1563 gives three routes for every financial year beginning between 1 January and 31 December 2026, including a calendar-year FY2026 that began before the Regulation entered into force on 10 November 2026: use the 2023 ESRS with the 2025 Quick Fix; use the full revised ESRS; or use the 2023 ESRS with Quick Fix plus only the eight listed revised reliefs.

Helps you decideSelect a legally valid version route and document the data, comparative, control and disclosure consequences.

Reviewed 10 Aug 2026 11 min Read the guide →

ESRS·Decision guide·New standards and transition

Revised ESRS 2026: What Changed and How to Prepare for 2027 Reporting

The revised ESRS keep the core model - double materiality, two cross-cutting standards and ten topical standards - but materially simplify how companies decide and present what is material. The Commission states that mandatory datapoints are reduced by over 60% and total datapoints by over 70%.

Helps you decideIdentify changes that affect methodology, data, controls, comparatives and the chosen FY2026 transition route.

Reviewed 10 Aug 2026 12 min Read the guide →

ESRS·Decision guide·New standards and transition

ESRS Climate Transition Plan: Requirements, 1.5°C Compatibility and Common Gaps

An ESRS climate transition plan is not merely a net-zero target or list of climate projects. Under revised ESRS E1-1 (Delegated Regulation (EU) 2026/1563), the plan disclosure brings together the undertaking’s GHG targets, decarbonisation levers, key actions, significant investments and funding, governance approval, integration with business strategy, 1.5°C compatibility, assumptions and dependencies, locked-in emissions and implementation progress.

Helps you decideESRS Climate Transition Plan: Requirements, 1.5°C Compatibility and Common Gaps

Reviewed 11 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 →
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