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

Disclosure guides

Framework interoperability

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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

TNFD·Comparison·Framework interoperability

TNFD vs ESRS E4: Nature-Related Financial Disclosure and Double Materiality Compared

TNFD and ESRS have strong correspondence, but they serve different reporting decisions. TNFD is a voluntary framework with an ISSB-style financial-materiality baseline and an optional additional impact lens.

Helps you decideWhat can be reused, what must be adjusted, and how to avoid an unsupported equivalence or compliance claim.

Reviewed 11 Aug 2026 11 min Read the guide →

TNFD·Comparison·Framework interoperability

TNFD vs TCFD: Nature-Related and Climate-Related Financial Disclosures Compared

TNFD deliberately uses the TCFD’s four-pillar architecture and carries all 11 TCFD recommended disclosures into nature reporting, with three additions for nature: Governance C on human rights and stakeholder engagement, Strategy D on priority locations, and a separate Risk and Impact Management A(ii) disclosure for upstream and downstream value-chain assessment. Climate governance, ERM, scenario governance, annual-report controls and financial-planning connections can be reused.

Helps you decideWhich governance, risk and reporting infrastructure can be reused and which nature-specific evidence and processes must be added.

Reviewed 11 Aug 2026 9 min Read the guide →

TNFD·Decision guide·Framework interoperability

Climate and Nature Reporting Together: How to Integrate TCFD, IFRS S2 and TNFD

Climate and nature reporting can share a common operating system - governance, materiality and risk processes, scenario capabilities, location data, financial planning, controls and approval - but it should not collapse nature into a climate annex. TCFD established the four-pillar architecture; IFRS S2 integrates and builds on TCFD for climate-related financial disclosure; and TNFD adapts the four pillars for nature-related dependencies, impacts, risks and opportunities.

Helps you decideClimate and Nature Reporting Together: How to Integrate TCFD, IFRS S2 and TNFD

Reviewed 11 Aug 2026 10 min Read the guide →

TNFD·Comparison·Framework interoperability

TNFD vs GRI 101 Biodiversity: Key Differences and Practical Interoperability

TNFD and GRI 101 are highly interoperable, but they do not ask the same primary question. TNFD is designed to disclose material nature-related dependencies, impacts, risks and opportunities, with the ISSB investor-focused definition of material information as the baseline and an additional impact lens where chosen or required.

Helps you decideTNFD vs GRI 101 Biodiversity: Key Differences and Practical Interoperability

Reviewed 11 Aug 2026 12 min Read the guide →

TNFD·Explainer·Framework interoperability

The Six TNFD General Requirements: Materiality, Scope, Location, Integration, Time Horizons and Engagement

The six TNFD general requirements are not a preface to read once; they are cross-cutting conditions for the whole report. A preparer stating use of or alignment with the TNFD Recommendations is expected to apply materiality, disclosure scope, location specificity, integration with other sustainability disclosures, time horizons and engagement with Indigenous Peoples, Local Communities and affected stakeholders across governance, strategy, risk and impact management, and metrics and targets.

Helps you decideThe Six TNFD General Requirements: Materiality, Scope, Location, Integration, Time Horizons and Engagement

Reviewed 11 Aug 2026 10 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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