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

Assurance and controls

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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

ISSB·Explainer·Assurance and controls

IFRS S1 and S2 Governance Disclosures: Board Oversight, Management Roles and Controls

IFRS S1 and IFRS S2 governance disclosures should explain how oversight actually operates. Identify the responsible governance body or individual; show how responsibility is embedded in mandates; explain how skills are assessed or developed; describe what information is provided and how often; show how risks and opportunities affect strategy, major transactions, risk management and trade-offs; explain oversight of targets and remuneration; and describe management roles, controls and integration with other functions.

Helps you decideIFRS S1 and S2 Governance Disclosures: Board Oversight, Management Roles and Controls

Reviewed 11 Aug 2026 13 min Read the guide →

ISSB·Explainer·Assurance and controls

The Four Pillars of IFRS S1 and IFRS S2: Governance, Strategy, Risk Management, Metrics and Targets

The four pillars are not independent chapters. They are connected views of the same sustainability-related risks and opportunities: governance explains oversight and controls; strategy explains effects, responses, trade-offs and financial consequences; risk management explains identification, assessment, prioritisation and monitoring; and metrics and targets explain performance and progress.

Helps you decideThe Four Pillars of IFRS S1 and IFRS S2: Governance, Strategy, Risk Management, Metrics and Targets

Reviewed 11 Aug 2026 10 min Read the guide →

ISSB·Decision guide·Assurance and controls

Internal Controls Over IFRS Sustainability Disclosures: A Practical Framework

IFRS S1 and IFRS S2 do not prescribe COSO, SOX or any other named internal-control framework. They do, however, require information that is material, fairly presented, connected, timely and supported by consistent data and assumptions.

Helps you decideExplain what IFRS requires and what it does not prescribe about controls.

Reviewed 11 Aug 2026 20 min Read the guide →

ISSB·Decision guide·Assurance and controls

IFRS S1 and S2 Assurance Readiness: Evidence, Controls and Common Review Findings

Assurance readiness is achieved when each material IFRS S1 or IFRS S2 disclosure can be traced from the published claim to an approved reporting requirement, documented judgement, source data, methodology, control, reviewer and governance sign-off. It is not a final-week evidence collection exercise.

Helps you decideDefine assurance readiness without implying a universal assurance mandate.

Reviewed 11 Aug 2026 19 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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