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.

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Answers from the published guides · 275 disclosure cards · 1,211 indexed reports

Disclosure guides

Metrics and methodologies

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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·Metrics and methodologies

IFRS S2 for Insurers: Underwriting, Investments and Financed Emissions

An insurer should keep two connected but distinct climate-information lenses. For investment assets, IFRS S2 contains specific financed-emissions requirements covering absolute gross Scope 1, Scope 2 and Scope 3 emissions, industry and asset-class disaggregation, gross exposure, coverage, exclusions and methodology.

Helps you decideIFRS S2 for Insurers: Underwriting, Investments and Financed Emissions

Reviewed 11 Aug 2026 14 min Read the guide →

ISSB·Explainer·Metrics and methodologies

IFRS S2 for Banks: Financed Emissions, Credit Risk and Climate Metrics

For a bank, IFRS S2 financed-emissions disclosure is not only a greenhouse-gas inventory exercise. The bank must disclose absolute gross financed emissions, disaggregated by Scope 1, Scope 2 and Scope 3 for each industry by asset class, together with gross exposure, portfolio coverage, exclusions and the calculation methodology.

Helps you decideIFRS S2 for Banks: Financed Emissions, Credit Risk and Climate Metrics

Reviewed 11 Aug 2026 16 min Read the guide →

ISSB·Decision guide·Metrics and methodologies

IFRS S1 and S2 Industry-Based Metrics: How to Select Relevant SASB Guidance

IFRS S1 requires an entity to refer to and consider the SASB Standards when identifying sustainability-related risks and opportunities and when identifying information to disclose. IFRS S2 applies the same mandatory refer-and-consider logic to the Industry-based Guidance on Implementing IFRS S2.

Helps you decideWhich industries, disclosure topics, metrics and activity metrics are relevant to the reporting entity and to distinct parts of the group?

Reviewed 10 Aug 2026 11 min Read the guide →

ISSB·Explainer·Metrics and methodologies

IFRS S1 Metrics and Targets: Industry-Based, Entity-Specific and Performance Disclosures

IFRS S1 does not prescribe one universal sustainability KPI list. An entity must disclose metrics required by an applicable IFRS Sustainability Disclosure Standard and the metrics it uses to monitor each material sustainability-related risk or opportunity and its performance in relation to that matter.

Helps you decideIFRS S1 Metrics and Targets: Industry-Based, Entity-Specific and Performance Disclosures

Reviewed 11 Aug 2026 16 min Read the guide →

ISSB·Decision guide·Metrics and methodologies

GHG Protocol and IFRS S2: reporting entity, organisational boundaries, equity share, control, jurisdictional methods, GWP values and Scope 1 and Scope 2 disaggregation

IFRS S2 does not simply copy the financial-statement consolidation boundary into the GHG inventory. The sustainability disclosures use the same reporting entity as the related financial statements, but greenhouse gas emissions are measured using a GHG consolidation approach - equity share or control under the GHG Protocol, unless a jurisdiction or exchange requires another method for a specified part of the entity.

Helps you decideWhich operations and investees are included, how emissions are consolidated, where local methods apply and how the resulting figures are presented.

Reviewed 11 Aug 2026 14 min Read the guide →

ISSB·Decision guide·Metrics and methodologies

IFRS S2 Category 15 and Financed Emissions: What Financial Institutions Must Report

Under amended IFRS S2, financed emissions are the portion of an investee’s or counterparty’s gross emissions attributed to an entity’s loans and investments and form part of Scope 3 Category 15. An entity may limit Category 15 to financed emissions, but must explain what it treats as derivatives and which financial activities are excluded.

Helps you decideHow to set the Category 15 boundary, apply the financed-emissions disclosures and control AUM, gross exposure, asset classes, coverage and classifications.

Reviewed 10 Aug 2026 18 min Read the guide →

ISSB·Decision guide·Metrics and methodologies

IFRS S2 Scope 2 Disclosure: Location-Based Emissions and Contractual Instruments

IFRS S2 requires an entity to disclose location-based Scope 2 greenhouse gas emissions. It also requires information about contractual instruments only when such instruments exist and the information helps users understand the Scope 2 emissions.

Helps you decideHow to calculate the required location-based amount and what contractual or market-based information should accompany it.

Reviewed 10 Aug 2026 14 min Read the guide →

ISSB·Decision guide·Metrics and methodologies

IFRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide

IFRS S2 requires an entity to disclose its absolute gross Scope 1, Scope 2 and Scope 3 greenhouse gas emissions generated during the reporting period, expressed in metric tonnes of CO2 equivalent and subject to materiality. The entity normally measures emissions using the GHG Protocol Corporate Standard, applies an equity-share or control approach, and explains the method, inputs, assumptions and emission factors used.

Helps you decideWhat emissions are within each scope, which entities and value-chain activities are included, how are they measured, and what limitations must be explained?

Affects s2-33s2-36

Reviewed 10 Aug 2026 16 min Read the guide →

ISSB·Decision guide·Metrics and methodologies

IFRS S1 and S2 for CFOs: budgets, forecasts, financial statements, capital allocation, financing, financial effects, data lineage and sign-off

The CFO should treat IFRS S1 and IFRS S2 as an extension of the general purpose financial reporting system, not as a narrative sustainability appendix. Finance should connect material sustainability-related risks and opportunities to planning assumptions, line items, cash-flow drivers, capital expenditure, funding and accounting judgements; reconcile data and assumptions with the related financial statements to the extent possible; and operate a controlled year-end close for metrics, estimates and disclosures.

Helps you decideHow finance should connect sustainability information to planning, accounting, funding, controls and year-end sign-off.

Reviewed 11 Aug 2026 16 min Read the guide →

ISSB·Decision guide·Metrics and methodologies

Current and Anticipated Financial Effects Under IFRS S1 and S2: A Practical Guide

IFRS S1 and IFRS S2 require an entity to explain how sustainability-related risks and opportunities affect financial position, financial performance and cash flows in the reporting period, and how those effects are anticipated to change over the short, medium and long term. The disclosure combines quantitative and qualitative information and must reflect how the matters are included in financial planning.

Helps you decideCurrent and Anticipated Financial Effects Under IFRS S1 and S2: A Practical Guide

Reviewed 11 Aug 2026 17 min Read the guide →

ISSB·Decision guide·Metrics and methodologies

IFRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and GHG Data

The IFRS S1 reporting entity is the same entity as the related financial statements. If those statements are consolidated, the sustainability-related financial disclosures cover the parent and its consolidated subsidiaries as one reporting entity.

Helps you decideIFRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and GHG Data

Reviewed 11 Aug 2026 15 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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