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Disclosure guides

Understand the questions behind the standards.

How Disclosure Guides work

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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How an LRA Disclosure Guide helps: use the GRI omissions example to check the rule, understand the required explanation and prepare the disclosure using the relevant card. GRI 2-1 does not permit omissions.
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It answers from this page, and reaches into the linked disclosure cards when your question is about the standard itself.

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

Disclosure guides

Omissions and claims

Clear the filters and show every guide →

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·Omissions and claims

UK SRS S2 Board Briefing: reporting basis, material climate risks, scenarios, resilience, financial effects, GHG, reliefs, metrics, controls and approval

Directors should not approve UK SRS S2 by asking only whether the report reads well. They should challenge ten connected areas: the exact reporting basis and claim; material climate-related risks and opportunities; scenario-analysis design; the resilience conclusion; current and anticipated financial effects; the GHG inventory and Scope 3 quality; any UK reliefs and unresolved data gaps; industry metrics and targets; internal controls and review or assurance; and consistency across the annual report, CDP, GRI, websites and other public claims.

Helps you decideWhether the proposed disclosure and claim are supported by a complete reporting basis, materiality assessment, evidence, controls and appropriate approvals.

Affects s1-27-as1-27-bs1-29s1-30-a +10 more

Reviewed 11 Aug 2026 15 min Read the guide →

ISSB·Explainer·Omissions and claims

IFRS S2 Climate Targets and Carbon Credits: Gross, Net and Credible Claims

IFRS S2 does not require every entity to set a climate or greenhouse-gas target. It requires disclosure of targets the entity has set and targets it is required to meet by law or regulation when the information is material.

Helps you decideIFRS S2 Climate Targets and Carbon Credits: Gross, Net and Credible Claims

Affects s2-6-as2-6-bs2-10s2-11-12 +21 more

Reviewed 11 Aug 2026 18 min Read the guide →

ISSB·Decision guide·Omissions and claims

IFRS S1 Climate-First Relief

IFRS S1 E5 permits an entity, only in its first annual reporting period applying IFRS S1, to report information about climate-related risks and opportunities only. The entity still applies IFRS S1 insofar as it relates to climate information and applies IFRS S2 in full, and it must disclose that it used the relief.

Helps you decideWhether to elect climate-first, what S1 requirements remain applicable and how to make the year-two transition.

Affects s1-27-as1-27-bs1-29s1-30-a +10 more

Reviewed 11 Aug 2026 13 min Read the guide →

ISSB·Decision guide·Omissions and claims

IFRS S1 Compliance Statement, Report Location and Publication Timing Explained

An entity may make an explicit and unreserved statement of compliance with IFRS Sustainability Disclosure Standards only when its disclosures comply with all applicable requirements. The statement is the final conclusion of the reporting process, not a flexible marketing phrase.

Helps you decideIFRS S1 Compliance Statement, Report Location and Publication Timing Explained

Affects s1-27-as1-27-bs1-29s1-30-a +10 more

Reviewed 11 Aug 2026 16 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 From the answer to the report Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS
GRI and ISSB-IFRS S1 & S2 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 LinkedIn

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

Found the answer?

Turn the decision into a disclosure.

An answer settles what to do. The disclosure card is where it becomes data to collect, owners to name, evidence to retain and wording to draft — and when the whole reporting cycle is the problem, the programme walks it with a mentor on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Open disclosure cards See the course →
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