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

Materiality and scope

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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 S2·Explainer·Materiality and scope

UK SRS S2 Strategy Disclosures: Business Model, Value Chain, Capital Deployment and Trade-Offs

UK SRS S2 strategy disclosure explains where material climate risks and opportunities affect the business model and value chain, how the entity is responding, how the response is resourced, and what progress and financial implications follow. It should identify concentrations, distinguish current from anticipated effects, cover business-model changes, direct and indirect mitigation and adaptation, transition-plan assumptions and dependencies, target delivery, capital and operating resources, financial planning and resilience.

Helps you decideWhether the climate strategy disclosure explains an entity-specific, funded and monitored response to material risks and opportunities.

Reviewed 11 Aug 2026 11 min Read the guide →

UK S2·Explainer·Materiality and scope

UK SRS S2 Physical Risks, Transition Risks and Climate Opportunities Explained

UK SRS S2 covers physical risks, transition risks and climate-related opportunities that could reasonably be expected to affect an entity’s prospects. Classification alone is not enough.

Helps you decideHow to classify a climate matter and connect it to entity-specific exposure, vulnerability, response and prospects.

Reviewed 11 Aug 2026 9 min Read the guide →

UK S2·Explainer·Materiality and scope

UK SRS S2 Climate Materiality Assessment: What Information Could Affect Prospects?

A UK SRS S2 climate materiality assessment uses an investor-focused financial-materiality lens. First, the entity identifies climate-related risks and opportunities that could reasonably affect its prospects - cash flows, access to finance or cost of capital over the short, medium or long term.

Helps you decideWhich climate matters and which information about them could influence primary users’ resource-allocation decisions.

Reviewed 11 Aug 2026 8 min Read the guide →

UK S2·Decision guide·Materiality and scope

UK SRS S2 Climate Risk Management: Identification, Prioritisation and ERM Integration

UK SRS S2 requires more than a list of climate risks. The entity explains the processes and related policies used to identify, assess, prioritise and monitor climate-related physical and transition risks, the inputs and parameters used, how scenario analysis informs identification, how nature, likelihood and magnitude are assessed, how climate risks are prioritised relative to other risks, how they are monitored and how the process changed.

Helps you decideWhether the climate process is sufficiently specific, repeatable and integrated to support the paragraph 25 disclosure and connected strategy, metrics and financial-effects information.

Reviewed 10 Aug 2026 14 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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