London Reporting Academy·Disclosure guides
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.
✓ LRA AI Assistant · Human-in-the-loop
The assistant answers from reviewed LRA content, names the missing fact instead of inventing one, and points you to the guide or disclosure card the decision lands on. Your first two answers are free without signing in.
Answers from the published guides · 275 disclosure cards · 1,211 indexed reports
Disclosure guides
Clear the filters and show every guide →
UK S1·Explainer·New standards and transition
There is no general rule that every voluntary UK SRS S1 report must already be digitally tagged and filed under a dedicated UK sustainability taxonomy. Even so, companies should prepare for digital reporting early.
Helps you decideUK SRS S1 Digital Reporting: Taxonomy, Tagging and Future Filing Requirements
Reviewed 11 Aug 2026 3 min Read the guide →
UK S1·Explainer·New standards and transition
Voluntary UK SRS S1 use can be valuable for a private or unlisted company when it improves a real decision: credit assessment, investment, owner oversight, customer due diligence, strategic planning or future reporting readiness. The company should start from intended users and material sustainability-related risks and opportunities, connect them to cash flows and financing, and apply proportionate data and controls.
Helps you decidewhether voluntary UK SRS S1 use earns its cost for an unlisted company, and whether to apply it in full, in part or as a controlled supplement
Reviewed 10 Aug 2026 10 min Read the guide →
UK S1·Decision guide·New standards and transition
Final UK SRS S1 and UK SRS S2 were published on 25 February 2026 and are available for voluntary use. The FCA consultation on replacing current listed-company TCFD-aligned rules with UK SRS-based requirements closed on 20 March 2026.
Helps you decideUK SRS S1 Timeline: 2026 Publication, Proposed 2027 Rules and What Companies Should Do Now
Reviewed 11 Aug 2026 10 min Read the guide →
UK S1·Decision guide·New standards and transition
UK SRS S1 is not generally mandatory merely because the government published the final standard. It is currently available for voluntary use by any entity.
Helps you decideIs UK SRS S1 Mandatory? The Voluntary Standard and Future UK Reporting Routes
Reviewed 11 Aug 2026 10 min Read the guide →
UK S1·Decision guide·New standards and transition
A useful UK SRS S1 gap assessment is not a paragraph-by-paragraph tick-box exercise. It tests whether the organisation can identify material sustainability-related risks and opportunities, explain their effects on prospects, produce four-pillar disclosures, connect finance and sustainability information, apply or document sources of guidance, manage S2 climate interactions, evidence controls and integrate the result into the annual report.
Helps you decideIs the organisation report-ready, partially ready or still in design for UK SRS S1?
Reviewed 11 Aug 2026 6 min Read the guide →
UK S1·Decision guide·New standards and transition
UK SRS S1 does not require an entity to use the SASB Standards, but it does require disclosed metrics to include metrics associated with particular business models, activities or other industry characteristics. A defensible process starts with material sustainability-related risks and opportunities, maps the entity's activities and industries, considers a complete candidate universe and then applies relevance, faithful-representation, materiality and comparability tests.
Helps you decideHow to Select Industry-Based Metrics Under UK SRS S1 Without Mandatory SASB Use
Reviewed 11 Aug 2026 13 min Read the guide →
UK S1·Explainer·New standards and transition
UK SRS S1 does not itself amend the Companies Act or create a mandatory reporting population. It supplies a final technical standard that any entity may use voluntarily.
Helps you decidehow much UK SRS capability to build now against a Companies Act route that is not yet law, and which legislative gaps to watch before you commit
Reviewed 10 Aug 2026 9 min Read the guide →
UK S1·Explainer·New standards and transition
Under FCA CP26/5, specified listed-company categories would move from TCFD-aligned reporting to a UK SRS-based regime for accounting periods beginning on or after 1 January 2027. For the main commercial, non-equity/non-voting and transition categories, the proposal would require the UK SRS S2 climate core, allow comply-or-explain for Scope 3 emissions, and apply UK SRS S1 non-climate reporting on a comply-or-explain basis.
Helps you decidewhether your listing category would sit inside the FCA's proposed UK SRS regime from 2027, and what to build before the final Policy Statement
Reviewed 10 Aug 2026 10 min Read the guide →
How an LRA guide is built
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.
The question is stated as a reporting team would ask it, and settled in the opening lines.
The official source and edition are named, and kept clearly apart from our reading of them.
The points the standard leaves open are marked, with what a defensible position looks like.
The answer links to the disclosures and evidence it affects, so a decision turns into fields to fill.
Coverage
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.
Impact reporting, used voluntarily worldwide
587 disclosures · 140 cards European Sustainability Reporting StandardsDouble materiality, mandatory under CSRD
165 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026Voluntary 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 DisclosuresNature-related dependencies, impacts, risks and opportunities
0 recommendations · no cards yet UAE Federal Decree-Law No. 11 of 2024Federal climate law, in force now
16 disclosures · 7 cards UK Sustainability Reporting Standard S1UK general sustainability-related financial disclosures
0 requirements · no cards yet UK Sustainability Reporting Standard S2UK climate-related financial disclosures
0 requirements · no cards yet California SB 253 and SB 261State-law emissions and climate-risk reporting
15 disclosures · 11 cards SASB StandardsIndustry metrics, in preparation
1199 metrics · no cards yetFound the answer?
An answer settles what to do. The disclosure card is where it becomes data to collect, owners to name, evidence to retain and wording to draft — and when the whole reporting cycle is the problem, the programme walks it with a mentor on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Add your details and a short note — we'll take it from there.
Add your contact details before we send you to secure Stripe Checkout.
