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

Omissions and claims

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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·Omissions and claims

UK SRS S1 and Anti-Greenwashing: How to Control Sustainability Claims

UK SRS S1 disclosures should be controlled so that sustainability-related statements are fair, clear, balanced and not misleading. That applies not only to explicit claims such as 'compliant with UK SRS S1', but also to implied claims about performance, progress, opportunities, resilience, targets, transition plans and estimated financial effects.

Helps you decideHow to substantiate and approve UK SRS S1 claims about performance, progress, targets, opportunities, resilience and financial effects.

Reviewed 11 Aug 2026 7 min Read the guide →

UK S1·Decision guide·Omissions and claims

UK SRS S1 Climate-Only Relief: How It Works and How Long Voluntary Reporters Can Use It

A voluntary reporter may use the climate-only provision in paragraph E3 without a fixed time limit under the final UK SRS framework current at this review date. The entity may then apply UK SRS S1 only insofar as it relates to climate-related risks and opportunities and report under UK SRS S2.

Helps you decideWhether paragraph E3 is available, what it changes, what must be disclosed and how to expand beyond climate.

Reviewed 10 Aug 2026 11 min Read the guide →

UK S1·Decision guide·Omissions and claims

Can You Claim UK SRS S1 Compliance While Using Climate-Only Relief?

No. An entity that uses paragraph E3 cannot claim compliance with UK SRS S1. Paragraph 73A expressly requires disclosure of the provision’s use instead.

Helps you decideWhich public statement is supportable and how to separate UK SRS S1, UK SRS S2 and IFRS claims.

Reviewed 10 Aug 2026 10 min Read the guide →

UK S1·Decision guide·Omissions and claims

Common UK SRS S1 Mistakes: Copying IFRS Wording, Misusing Reliefs and Ignoring UK Reporting Law

The most common UK SRS S1 mistakes are not drafting errors; they are control errors. Teams copy IFRS S1 wording without checking UK amendments, treat SASB as either mandatory or irrelevant, use a delayed-publication relief that UK SRS S1 removed, claim S1 compliance while using climate-only relief, apply generic materiality, disconnect finance from sustainability risks and describe FCA or Companies Act proposals as final law.

Helps you decideWhich implementation error could undermine the report, claim or annual-report sign-off?

Reviewed 11 Aug 2026 6 min Read the guide →

UK S1·Decision guide·Omissions and claims

UK SRS S1 Compliance Statement: Exact Decisions Behind an Explicit and Unreserved Claim

An explicit and unreserved UK SRS S1 compliance statement is only available when the entity’s sustainability-related financial disclosures comply with all applicable UK Sustainability Reporting Standards requirements. Legal-prohibition and commercially sensitive opportunity exemptions do not, by themselves, prevent a compliance statement.

Helps you decideCan the report make an explicit and unreserved statement of compliance with UK SRS S1?

Reviewed 11 Aug 2026 6 min Read the guide →

UK S1·Decision guide·Omissions and claims

Can a Company Claim Both UK SRS S1 and IFRS S1 Compliance?

Yes, but not automatically. UK SRS S1 is based on IFRS S1 and is closely aligned, yet the UK amendments change several implementation decisions. The most important differences are optional rather than mandatory SASB consideration under UK SRS, the UK climate-only provision and its restriction on a UK SRS S1 compliance claim, removal of IFRS S1's first-year delayed-publication relief, and UK regulatory override paragraphs.

Helps you decideWhether the reporting package meets every requirement of both bases.

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.

01
Answer
The question is stated as a reporting team would ask it, and settled in the opening lines.
02
Basis
The official source and edition are named, and kept clearly apart from our reading of them.
03
Judgement
The points the standard leaves open are marked, with what a defensible position looks like.
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

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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