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

EU VS·Comparison·Omissions and claims

Not Applicable vs Unavailable vs Omitted: How to Classify Voluntary Standard Datapoints

Classify each paragraph or subpoint by starting with the selected reporting option and the wording of the disclosure - not with whether the data happens to be available. Not applicable means an express circumstance in the Standard is absent.

Helps you decideUse four distinct classifications instead of treating every blank as not applicable.

Reviewed 11 Aug 2026 14 min Read the guide →

EU VS·Decision guide·Omissions and claims

Must an EU Voluntary Sustainability Report Be Public?

No. The voluntary standard says that the report’s primary function is to inform actual or potential business counterparties and that the undertaking may decide to make it public. If it does so, it may use a separate section of its management report, where one exists, or a separate document.

Helps you decidewhether to publish the report at all, which delivery channel each reader gets, and what may stay confidential without going silent about it

Reviewed 10 Aug 2026 14 min Read the guide →

EU VS·Decision guide·Omissions and claims

Can You Add Selected Comprehensive Disclosures to a Basic Module Report?

Yes. Paragraph 25 of the Commission-adopted 2026 Voluntary Standard permits an undertaking, after completing B1-B11, to report selected disclosures from the Comprehensive Module. The safest reporting basis is to retain the Option A statement for the completed Basic Module, label the selected C disclosures as supplementary, explain the basis in B1 and show them separately in the disclosure index.

Helps you decideCan You Add Selected Comprehensive Disclosures to a Basic Module Report?

Reviewed 11 Aug 2026 8 min Read the guide →

EU VS·Comparison·Omissions and claims

Option A vs Option B Under the EU Voluntary Standard: Requirements and Reporting Claims

Option A means applying the Basic Module only; Option B means applying both the Basic and Comprehensive Modules. B1 requires the undertaking to identify the selected option and make an explicit statement of compliance using that option.

Helps you decideOption A vs Option B Under the EU Voluntary Standard: Requirements and Reporting Claims

Reviewed 11 Aug 2026 8 min Read the guide →

EU VS·Mistakes and myths·Omissions and claims

Common EU Voluntary Standard Mistakes: Value Chain Cap, Modules, Missing Data and Claims

The most common EU Voluntary Standard mistakes come from treating the standard either as a casual questionnaire or as a miniature ESRS report. The practical fixes are to map every request to the selected module and Annex II, classify each datapoint status, keep gross metrics separate from offsets, describe only real policies and practices, maintain evidence for every claim, and control whether information is public, counterparty-specific or restricted.

Helps you decideCommon EU Voluntary Standard Mistakes: Value Chain Cap, Modules, Missing Data and Claims

Reviewed 11 Aug 2026 6 min Read the guide →

EU VS·Decision guide·Omissions and claims

How to Respond to an Above-Cap Sustainability Data Request Without Damaging the Customer Relationship

Treat the request as a fact-specific legal and commercial decision, not an automatic refusal. Confirm protected status, purpose and exact Annex II excess.

Helps you decidewhich of the five documented paths to take on an above-cap request — clarify, decline, supply voluntarily, narrow the scope or phase it — and who signs that off

Reviewed 10 Aug 2026 13 min Read the guide →

EU VS·Decision guide·Omissions and claims

Can a Supplier Refuse an ESG Data Request Under the EU Value Chain Cap?

A protected supplier has a statutory right to decline information that exceeds the relevant Annex II cap when the request is made for a CSRD reporting purpose. That right does not automatically apply to requests for lending, due diligence, product compliance or other purposes.

Helps you decideWhether the supplier has a statutory right to decline, another obligation to respond, or a commercial choice to negotiate.

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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