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

Metrics and methodologies

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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·Metrics and methodologies

UK SRS S1 for CFOs: Linking Sustainability Risks to Budgets, Finance and the Annual Report

Finance should own the conversion of material sustainability conclusions into controlled financial information. The process starts with the same reporting entity and planning horizons used for the financial statements, maps operational transmission channels, tests current and anticipated effects, documents ranges and uncertainty, and reconciles the result to budgets, forecasts, capex plans, treasury assumptions and the annual report.

Helps you decideHow to translate material sustainability matters into finance evidence and annual-report disclosures without inventing precision.

Reviewed 10 Aug 2026 15 min Read the guide →

UK S1·Decision guide·Metrics and methodologies

UK SRS S1 SASB Optionality: What 'May Refer to and Consider' Means in Practice

“May refer to and consider” means that UK SRS S1 does not require an entity to consult or apply SASB as the mandatory specific source when no topic-specific UK SRS exists. The entity can use SASB, adapt relevant SASB information, use other eligible sources or develop entity-specific information.

Helps you decideWhether SASB, another recognised source, peer practice or an entity-developed measure provides relevant and faithfully representative information for the entity’s industries and material matters.

Reviewed 10 Aug 2026 12 min Read the guide →

UK S1·Decision guide·Metrics and methodologies

UK SRS S1 Metrics and Targets: Industry Information, Entity-Specific KPIs and Progress

UK SRS S1 does not ask an entity to publish every ESG metric it can calculate. For each sustainability-related risk and opportunity that could reasonably be expected to affect prospects, the entity discloses metrics required by an applicable UK SRS and the metrics it actually uses to monitor the matter, performance and progress towards targets.

Helps you decideWhich metrics are relevant and material, how to document entity-specific measures, and how to report target progress without hiding methods, estimates or missed milestones.

Reviewed 10 Aug 2026 12 min Read the guide →

UK S1·Decision guide·Metrics and methodologies

Current and Anticipated Financial Effects Under UK SRS S1: A Guide for Finance Teams

UK SRS S1 requires information about both current financial effects for the reporting period and anticipated effects over the short, medium and long term. Finance teams should trace each material sustainability-related risk or opportunity through a business transmission channel to revenue, costs, assets, liabilities, cash flows or financing.

Helps you decideWhat financial effect is supportable, at what level of quantification, over which time horizon and with which assumptions, controls and connected disclosures.

Reviewed 10 Aug 2026 12 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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