London Reporting Academy·Disclosure guides
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.
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Answers from the published guides · 275 disclosure cards · 1,211 indexed reports
Disclosure guides
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GRI·Comparison·Framework interoperability
GRI, ESRS and IFRS S1/S2 are not interchangeable. GRI starts with an organisation’s most significant impacts on the economy, environment and people.
Helps you decideGRI vs ESRS vs IFRS S1 and S2
Reviewed 11 Aug 2026 9 min Read the guide →
GRI·Comparison·Framework interoperability
“In accordance” is the comprehensive GRI reporting route and requires compliance with all nine requirements in GRI 1. “With reference” is a selective route for reporting specific GRI information and requires a content index, the prescribed with-reference statement and notification to GRI.
Helps you decideWhich reporting route supports the intended claim and what minimum process is required.
Reviewed 11 Aug 2026 8 min Read the guide →
GRI·Decision guide·Framework interoperability
GRI data can provide a strong foundation for EcoVadis, S&P Global CSA, CDP and customer questionnaires, but a GRI report is not a universal answer bank. The destinations use different assessed entities, periods, boundaries, definitions, evidence rules, materiality lenses, formats and scoring logic.
Helps you decideUsing GRI Data for EcoVadis, S&P CSA, CDP and Customer Questionnaires
Reviewed 11 Aug 2026 16 min Read the guide →
GRI·Decision guide·Framework interoperability
GRI and TNFD can be supported by a substantially shared nature evidence base, especially for activities, value-chain exposure, locations, direct drivers of biodiversity loss, ecosystem condition, ecosystem services, policies, actions and targets. They do not, however, answer the same reporting question.
Helps you decideGRI and TNFD: How Impact Reporting Connects with Nature-Related Risk Disclosure
Reviewed 11 Aug 2026 16 min Read the guide →
GRI·Explainer·Framework interoperability
Build one controlled GHG data core with three output adapters. Centralise entity master data, activity data, factors, calculations, controls and evidence.
Helps you decidewhich GHG figures can be published unchanged across GRI 102, ESRS E1 and IFRS S2, and where a separate boundary or Scope 2 view is unavoidable
Reviewed 10 Aug 2026 29 min Read the guide →
GRI·Decision guide·Framework interoperability
Yes. A well-governed sustainability data foundation can support both GRI and ESRS reporting, especially where the same operational facts, calculations and evidence are relevant to impact reporting. But one undifferentiated dataset does not by itself satisfy both frameworks.
Helps you decideWhich data and evidence can be reused directly, which need transformation, and which remain framework-specific.
Reviewed 10 Aug 2026 11 min Read the guide →
How an LRA guide is built
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.
The question is stated as a reporting team would ask it, and settled in the opening lines.
The official source and edition are named, and kept clearly apart from our reading of them.
The points the standard leaves open are marked, with what a defensible position looks like.
The answer links to the disclosures and evidence it affects, so a decision turns into fields to fill.
Coverage
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.
Impact reporting, used voluntarily worldwide
587 disclosures · 140 cards European Sustainability Reporting StandardsDouble materiality, mandatory under CSRD
165 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026Voluntary 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 DisclosuresNature-related dependencies, impacts, risks and opportunities
0 recommendations · no cards yet UAE Federal Decree-Law No. 11 of 2024Federal climate law, in force now
16 disclosures · 7 cards UK Sustainability Reporting Standard S1UK general sustainability-related financial disclosures
0 requirements · no cards yet UK Sustainability Reporting Standard S2UK climate-related financial disclosures
0 requirements · no cards yet California SB 253 and SB 261State-law emissions and climate-risk reporting
15 disclosures · 11 cards SASB StandardsIndustry metrics, in preparation
1199 metrics · no cards yetFound the answer?
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