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

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

UK S1·Comparison·Framework interoperability

UK SRS S1 vs ESRS: Investor Materiality, Double Materiality and UK-EU Reporting

UK SRS S1 and ESRS both require structured sustainability disclosure, but they are built on different reporting lenses. UK SRS S1 is centred on investor-focused materiality: information about sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s prospects.

Helps you decideWhich reporting work can be shared between UK SRS S1 and ESRS, and which materiality, disclosure and assurance decisions must remain separate.

Reviewed 11 Aug 2026 6 min Read the guide →

UK S1·Explainer·Framework interoperability

UK SRS S1 and the Strategic Report: How to Integrate Sustainability and Financial Narrative

A company can integrate UK SRS S1 information with its Strategic Report by building one connected narrative around the business model, strategy, principal risks, section 172 considerations, sustainability-related risks and opportunities, financial effects and performance metrics. The two frameworks overlap but are not interchangeable.

Helps you decidewhich UK SRS content the Strategic Report can carry, and where an exact cross-reference is safer than restating the same narrative in two places

Reviewed 10 Aug 2026 10 min Read the guide →

UK S1·Comparison·Framework interoperability

UK SRS S1 vs UK SRS S2: How General and Climate Requirements Work Together

UK SRS S1 and UK SRS S2 are designed to operate together, not as alternative standards. S1 supplies the general architecture for sustainability-related financial disclosures: objective, investor-focused materiality, reporting entity, connected information, four-pillar structure, location, timing, comparatives, judgements, uncertainties and compliance.

Helps you decideUK SRS S1 vs UK SRS S2: How General and Climate Requirements Work Together

Reviewed 11 Aug 2026 12 min Read the guide →

UK S1·Comparison·Framework interoperability

UK SRS S1 vs IFRS S1: The UK Amendments That Change Implementation

UK SRS S1 is closely based on IFRS S1, but it is not identical. The UK amendments change implementation in six important areas: reference to SASB Standards is optional rather than mandatory; the IFRS effective date is removed; the first-year relief allowing delayed publication after the financial statements is removed; the climate-only provision is no longer limited by the standard to the first reporting year; use of that provision prevents a UK SRS S1 compliance claim; and UK law or regulation can override the availability or operation of transition and compliance provisions.

Helps you decideUK SRS S1 vs IFRS S1: The UK Amendments That Change Implementation

Reviewed 11 Aug 2026 11 min Read the guide →

UK S1·Decision guide·Framework interoperability

UK SRS S1 Risk Management Disclosures: How to Integrate Sustainability into ERM

UK SRS S1 does not require a separate sustainability risk system. It requires disclosure of the processes used to identify, assess, prioritise and monitor sustainability-related risks and opportunities, including inputs, scenario analysis, nature, likelihood and magnitude, priority relative to other risks, monitoring, changes and the extent of integration into overall risk management.

Helps you decideWhether the disclosure explains inputs, assessment, prioritisation, monitoring, opportunities, changes and genuine ERM integration.

Reviewed 11 Aug 2026 13 min Read the guide →

UK S1·Explainer·Framework interoperability

UK SRS S1 and the NFSIS: What Can Be Combined and What Remains Separate?

One controlled reporting system can support both the NFSIS and UK SRS: the organisation can reuse business-model descriptions, policy and due-diligence records, risk evidence, climate data, KPIs, governance records and source calculations. It must still perform separate scope, materiality and disclosure tests.

Helps you decidewhich NFSIS and UK SRS content can share one evidence base, and which scope, materiality and public-claim decisions must stay separate

Reviewed 10 Aug 2026 10 min Read the guide →

UK S1·Comparison·Framework interoperability

UK SRS S1 vs GRI: Investor-Focused and Impact Reporting Compared

UK SRS S1 and GRI are complementary, not interchangeable. UK SRS S1 is designed for primary users of general purpose financial reports and focuses on material sustainability-related risks and opportunities that could affect the entity's prospects.

Helps you decideWhether an item is reported under the investor lens, the impact lens, or both.

Reviewed 11 Aug 2026 12 min Read the guide →

UK S1·Decision guide·Framework interoperability

Can One Dataset Support UK SRS S1, IFRS S1, ESRS and GRI?

Yes. One controlled data and evidence model can support UK SRS S1, IFRS S1, ESRS and GRI, but it should not attempt to produce one universal report automatically. The shared layer should hold stable source data, definitions, boundaries, evidence, methods, owners and controls.

Helps you decideWhich information is common source data and which element is framework-specific.

Reviewed 11 Aug 2026 11 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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