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

EU VS·Comparison·Framework interoperability

EU Voluntary Standard vs GRI: Which Framework Fits an SME?

The best fit depends on the reporting objective. The EU Voluntary Standard is designed as a proportionate, modular information set for undertakings outside mandatory CSRD reporting, with a Basic Module and a Comprehensive Module that can support lender, customer, investor and value-chain requests.

Helps you decideWhether the immediate need is a proportionate counterparty dataset, a public impact report, future ESRS readiness, or a controlled combination.

Reviewed 11 Aug 2026 13 min Read the guide →

EU VS·Comparison·Framework interoperability

EU Voluntary Standard vs ESRS: Key Differences for Companies Outside CSRD Scope

The EU Voluntary Standard and ESRS are not two sizes of the same compliance checklist. The Voluntary Standard is a proportionate, modular framework for undertakings outside mandatory sustainability reporting, designed to support lender, investor and value-chain information needs and internal management.

Helps you decideWhich framework supports the current reporting objective and what additional work is needed for ESRS migration.

Reviewed 11 Aug 2026 10 min Read the guide →

EU VS·Comparison·Framework interoperability

EU Voluntary Standard vs IFRS S1 and IFRS S2: SME Reporting and Investor Information Compared

The EU Voluntary Standard and IFRS S1/S2 can use some of the same underlying data, but they are not interchangeable reporting bases. The EU Voluntary Standard is a proportionate, modular framework intended mainly to answer the needs of business counterparties, banks and investors and to help an undertaking manage sustainability issues.

Helps you decidewhether a lender- or investor-facing SME should report under the voluntary standard, under IFRS S1 and S2, or under both

Reviewed 10 Aug 2026 10 min Read the guide →

EU VS·Decision guide·Framework interoperability

Can One Sustainability Dataset Support the EU Voluntary Standard, ESRS, GRI and Bank Requests?

Yes — one controlled sustainability dataset can support the EU Voluntary Standard, ESRS, GRI and bank requests, but only when the dataset stores more than a number. Each record should preserve the period, boundary, definition, methodology, evidence, owner, review status and intended purpose.

Helps you decidewhich calculations can be reused across the voluntary standard, ESRS, GRI and bank requests, and which judgements have to stay separate for each

Reviewed 10 Aug 2026 8 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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