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

UK S1·Explainer·Assurance and controls

Internal Controls Over UK SRS S1 Disclosures: A Practical Framework

Internal controls over UK SRS S1 disclosures should be designed much like other reporting controls: they should define ownership, protect data quality, govern methodologies, document review and support remediation. The most effective approach is not to build a separate sustainability bureaucracy but to extend familiar finance, risk and governance disciplines to sustainability-related information.

Helps you decideHow to design proportionate internal controls for UK SRS S1 disclosures without creating a separate sustainability bureaucracy.

Reviewed 11 Aug 2026 6 min Read the guide →

UK S1·Explainer·Assurance and controls

UK SRS S1 Assurance Readiness: Evidence, Controls and the Emerging UK Oversight Regime

No general UK SRS S1 rule currently requires every reporter to obtain external assurance over the whole standard. However, companies that publish UK SRS S1 disclosures should still prepare as though external challenge is likely.

Helps you decideWhat evidence, controls and governance are needed to make UK SRS S1 disclosures ready for assurance or other external challenge.

Reviewed 11 Aug 2026 8 min Read the guide →

UK S1·Decision guide·Assurance and controls

First UK SRS S1 Reporting Cycle: reporting basis, governance, materiality, industry metrics, data, financial effects, controls, assurance and board approval

Treat the first year as a controlled reporting-system build. Months 1-3 establish basis, governance and the risk universe; months 4-6 complete materiality, industry metrics and data design; months 7-9 develop financial effects, controls and the first connected draft; months 10-12 perform challenge, approval and publication.

Helps you decideHow to sequence technical, data, finance, governance and publication work so that the final claim is supportable.

Reviewed 11 Aug 2026 15 min Read the guide →

UK S1·Decision guide·Assurance and controls

UK SRS S1 Governance Disclosures: Board Oversight, Management Roles and Evidence

UK SRS S1 governance disclosure should explain the operating mechanism used to oversee sustainability-related risks and opportunities: the responsible governing body or individual, mandates, skills and competencies, information flows, consideration in strategy, major transactions and risk processes, trade-offs, target oversight and remuneration links. It also explains management roles and how supporting controls and procedures integrate with other functions.

Helps you decideWhether the report explains the real oversight and management mechanism rather than naming a committee or policy.

Reviewed 11 Aug 2026 11 min Read the guide →

UK S1·Decision guide·Assurance and controls

The Four Pillars of UK SRS S1: Governance, Strategy, Risk Management, Metrics and Targets

Governance, strategy, risk management, and metrics and targets are not four independent chapters. They form a connected evidence chain: governance assigns oversight and challenge; strategy explains effects on the business model, decisions, financial planning and resilience; risk management explains how issues are identified, assessed, prioritised and monitored; and metrics and targets show performance and progress.

Helps you decideHow to follow each material issue across four pillars and connect it to financial reporting.

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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