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

Data and evidence

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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·Decision guide·Data and evidence

UK SRS S1 Report Template: Structure, Basis of Preparation and Disclosure Prompts

Use the template as a controlled question set. Begin with the Basis of Preparation; then disclose material governance, strategy, risk-management and metrics-and-targets information; explain significant judgements and uncertainty; connect the report to the financial statements and Strategic Report; and end with a statement that accurately reflects the reporting basis.

Helps you decideHow to structure the disclosure so readers understand its basis, material conclusions, financial connections and claim.

Reviewed 11 Aug 2026 17 min Read the guide →

UK S1·Toolkit·Data and evidence

UK SRS S1 Practical Templates

A package-level toolkit containing UK_SRS_S1_Practical_Templates.xlsx, with 5 related Knowledge Hub guides.

Helps you decideWhich package files and related guides belong to this toolkit?

Reviewed 11 Aug 2026 3 min Read the guide →

UK S1·Toolkit·Data and evidence

UK SRS S1 First Cycle Working Toolkit

A package-level toolkit containing UK_SRS_S1_First_Cycle_Working_Toolkit.pdf; UK_SRS_S1_First_Cycle_Working_Toolkit.docx, with 5 related Knowledge Hub guides.

Helps you decideWhich package files and related guides belong to this toolkit?

Reviewed 11 Aug 2026 3 min Read the guide →

UK S1·Decision guide·Data and evidence

UK SRS S1 Comparatives, Estimates and Errors: First-Year Reporting Guide

A first-time UK SRS S1 reporter is not required to disclose comparative information in its first annual period of application. After the relief ends, paragraph 70 generally requires preceding-period comparative amounts and useful narrative comparatives.

Helps you decideUK SRS S1 Comparatives, Estimates and Errors: First-Year Reporting Guide

Reviewed 11 Aug 2026 13 min Read the guide →

UK S1·Decision guide·Data and evidence

UK SRS S1 Compliance Checklist and Free Disclosure Matrix

A UK SRS S1 disclosure matrix should trace each disclosure decision from source requirement to material risk or opportunity, annual-report location, evidence, control owner, relief status and approval. It is not just a paragraph checklist.

Helps you decideCan each disclosure be traced to a requirement, evidence source, owner and approval point?

Reviewed 11 Aug 2026 5 min Read the guide →

UK S1·Decision guide·Data and evidence

UK SRS S1 for Company Secretaries and Legal Teams: Governance, Report Placement and Claims

The company secretary and legal team should lock the reporting basis before drafting, build the board and committee route around documented responsibilities, approve the annual-report architecture, test cross-referenced information, and control all public wording through a claim matrix. The final report must distinguish what UK SRS S1 requires, what the entity has chosen as implementation practice, what reliefs it uses, and what future regulatory proposals remain unfinalised.

Helps you decideWhere the disclosures sit, how governance and cross-references are evidenced, and what the entity may say publicly about compliance, alignment and assurance.

Reviewed 10 Aug 2026 14 min Read the guide →

UK S1·Decision guide·Data and evidence

How to Prepare a UK SRS S1 Report: Complete Step-by-Step Guide

Prepare a UK SRS S1 report as a controlled reporting system, not as a late drafting exercise. Fix the reporting basis and intended claim first; identify the complete population of sustainability-related risks and opportunities; assess investor-focused materiality; connect material matters to governance, strategy, risk management, financial effects, metrics and targets; apply UK SRS S2 at the same time unless paragraph E3 is used; build data and control evidence; then draft, challenge and approve a connected report published with the related financial statements.

Helps you decideHow to organise the first reporting cycle and retain enough evidence to support the final report and claim.

Reviewed 10 Aug 2026 14 min Read the guide →

UK S1·Decision guide·Data and evidence

UK SRS S1 Board Briefing: Ten Questions Directors Should Ask Before Approval

The board should require a clear approval paper that reconciles the public report to the reporting basis, materiality conclusion, financial effects, data and control evidence, reliefs, assurance scope and final wording. UK SRS S1 is currently available for voluntary use; proposed future rules must be treated as proposals until finalised.

Helps you decideWhether the board has enough evidence to approve the report, its cross-references and its public claim.

Reviewed 11 Aug 2026 14 min Read the guide →

UK S1·Decision guide·Data and evidence

UK SRS S1 Strategy Disclosures: Business Model, Value Chain, Trade-Offs and Resource Allocation

UK SRS S1 strategy disclosure should show how material sustainability-related risks and opportunities affect the business model and value chain, where effects are concentrated, how the entity has responded and plans to respond, the progress made, trade-offs considered, and the current and anticipated financial effects. It should connect investment, disposal, transformation and funding plans to financial planning and explain resilience.

Helps you decideHow to explain effects on the business model and value chain, choices, resources, financial consequences and resilience.

Reviewed 11 Aug 2026 12 min Read the guide →

UK S1·Decision guide·Data and evidence

UK SRS S1 Publication Timing and Report Location: Why the IFRS Delayed-Publication Relief Was Removed

UK SRS S1 requires sustainability-related financial disclosures to be reported at the same time as the related financial statements and for the same reporting period. They form part of the entity’s general purpose financial reports.

Helps you decideWhere the complete disclosure set will sit, how it will be released simultaneously with the financial statements and whether any cross-reference or separate document meets UK SRS S1 conditions.

Reviewed 10 Aug 2026 13 min Read the guide →

UK S1·Decision guide·Data and evidence

UK SRS S1 Explained: What It Requires, Who Can Use It and How to Start

UK SRS S1 is the UK's general standard for sustainability-related financial disclosures. It requires material information about sustainability-related risks and opportunities that could reasonably be expected to affect an entity's cash flows, access to finance or cost of capital over the short, medium or long term.

Helps you decideUK SRS S1 Explained: What It Requires, Who Can Use It and How to Start

Reviewed 11 Aug 2026 12 min Read the guide →

UK S1·Decision guide·Data and evidence

UK SRS S1 Proportionality: 'Undue Cost or Effort' and Commensurate Approaches

UK SRS S1 contains targeted proportionality mechanisms, not a general exemption for smaller or less mature entities. 'Undue cost or effort' applies only where the Standard expressly uses that phrase, including the use of reasonable and supportable information to identify risks and opportunities and determine value-chain scope, and in preparing anticipated financial-effect information.

Helps you decideUK SRS S1 Proportionality: 'Undue Cost or Effort' and Commensurate Approaches

Reviewed 11 Aug 2026 12 min Read the guide →

UK S1·Decision guide·Data and evidence

UK SRS S1 Company-Specific Disclosures: What to Do When No Dedicated Standard Exists

The absence of a dedicated UK Sustainability Reporting Standard does not remove the duty to disclose material sustainability-related financial information. UK SRS S1 requires the entity to use judgement to identify information that is relevant to primary users and faithfully represents each material risk or opportunity.

Helps you decideUK SRS S1 Company-Specific Disclosures: What to Do When No Dedicated Standard Exists

Reviewed 11 Aug 2026 11 min Read the guide →

UK S1·Decision guide·Data and evidence

UK SRS S1 Primary Users and 'Prospects': What Information Is Decision-Useful?

UK SRS S1 is designed for existing and potential investors, lenders and other creditors. Information is decision-useful when it could influence their resource-provision decisions because it helps them assess future cash flows, access to finance, cost of capital or stewardship.

Helps you decideWhether information could influence resource-provision decisions because of a reasonable effect on prospects.

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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