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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ISSB·Decision guide·Framework interoperability
Yes - one governed climate dataset and evidence model can support UK SRS S2, IFRS S2, ESRS E1, TCFD and CDP. It should not produce one undifferentiated disclosure.
Helps you decideHow to define the common source of truth and the framework-specific adjustment layer for every published output.
Reviewed 10 Aug 2026 13 min Read the guide →
ISSB·Decision guide·Framework interoperability
No. CDP can provide a valuable structured source of climate data and evidence, but completing the questionnaire or receiving a CDP score does not demonstrate compliance with UK SRS S2. CDP’s own IFRS S2 mapping states that the questionnaire, although aligned, should not be interpreted as strictly fulfilling IFRS S2.
Helps you decideHow to reuse CDP-aligned data while completing a separate UK SRS S1/S2 assessment and annual-report approval process.
Reviewed 10 Aug 2026 12 min Read the guide →
ISSB·Decision guide·Framework interoperability
A large part of the underlying climate dataset can be reused, especially the controlled GHG inventory, Scope 3 category assessment, base year, targets, transition actions, carbon-credit records, scenario inputs and evidence trail. The reporting narratives must remain distinct.
Helps you decideWhich data, methods and evidence can be common, and where separate materiality, narrative and claim controls are required.
Reviewed 10 Aug 2026 12 min Read the guide →
ISSB·Comparison·Framework interoperability
No. UK SRS S2 and ESRS E1 can share a substantial climate data and evidence base, but they are not interchangeable reporting requirements. UK SRS S2 applies the UK SRS S1 investor-focused materiality lens to climate-related risks and opportunities that could affect an entity’s prospects.
Helps you decideWhich data and evidence can be reused, and which framework-specific tests, disclosures and claims must remain separate.
Reviewed 10 Aug 2026 15 min Read the guide →
ISSB·Comparison·Framework interoperability
IFRS S1/S2 and the GRI Standards answer different but complementary reporting questions. IFRS Sustainability Disclosure Standards provide primary users of general purpose financial reports with material information about sustainability-related risks and opportunities that could affect the entity’s prospects.
Helps you decideState the distinct but complementary purposes and reject automatic equivalence.
Reviewed 11 Aug 2026 20 min Read the guide →
ISSB·Comparison·Framework interoperability
IFRS S1/S2 and ESRS overlap substantially, but they are not interchangeable. IFRS Sustainability Disclosure Standards are designed principally for investors, lenders and other creditors and use an investor-focused materiality lens: information is material when it could reasonably influence decisions about providing resources to the entity.
Helps you decideState why overlap is not equivalence and identify the two materiality lenses.
Reviewed 11 Aug 2026 22 min Read the guide →
ISSB·Decision guide·Framework interoperability
Yes. One controlled master data and evidence model can support IFRS S1/S2, ESRS, GRI and CDP and can substantially reduce repeated collection, calculation and review. It cannot produce one universal materiality conclusion, boundary, reporting period, level of granularity or compliance claim.
Helps you decideWhich information can be mastered once and which judgements or transformations must remain framework-specific?
Reviewed 10 Aug 2026 8 min Read the guide →
ISSB·Comparison·Framework interoperability
IFRS S1 and IFRS S2 are not alternatives. IFRS S1 sets the general requirements for sustainability-related financial disclosures across all risks and opportunities that could reasonably be expected to affect an entity's prospects.
Helps you decideWhich requirements are general, which are climate-specific and how to design one integrated reporting process.
Reviewed 11 Aug 2026 14 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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