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 S2·Explainer·Metrics and methodologies

UK SRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide

UK SRS S2 requires absolute gross Scope 1, Scope 2 and Scope 3 greenhouse gas emissions in metric tonnes of CO2 equivalent when those disclosures are provided. The default measurement basis is the GHG Protocol Corporate Standard, subject to the Standard’s jurisdictional-method provisions.

Helps you decideHow to define the boundary, measure gross emissions and retain sufficient evidence for each scope.

Reviewed 11 Aug 2026 8 min Read the guide →

UK S2·Decision guide·Metrics and methodologies

UKSRS S2 Climate Targets: scope, baseline, milestones, gross/net GHG targets, validation, revisions, missed targets and carbon credits.

UK SRS S2 requires disclosure of each quantitative or qualitative climate-related target the entity has set, and each target it is required to meet by law or regulation. The entity explains the metric, objective, part of the entity covered, target period, base period, milestones, whether the target is absolute or intensity-based and how the latest international climate agreement informed the target.

Helps you decideWhether every material target has a complete, controlled definition and whether performance can be measured consistently and explained fairly.

Reviewed 10 Aug 2026 11 min Read the guide →

UK S2·Decision guide·Metrics and methodologies

UKSRS S2 Climate Metrics and Targets: cross-industry metrics, GHG, risk exposure, opportunities, capital deployment, carbon prices, remuneration, industry metrics and targets.

UK SRS S2 requires three connected layers of climate information: cross-industry metric categories, industry-based metrics and the metrics used for climate targets. The cross-industry layer covers Scope 1, Scope 2 and Scope 3 greenhouse gas emissions; assets or business activities exposed to transition and physical risks; alignment with opportunities; climate-related capital deployment; internal carbon prices; and climate-linked remuneration.

Helps you decideWhich climate metrics must be disclosed, how they are measured and controlled, and how targets and comparatives remain transparent when methods, boundaries or data quality change.

Reviewed 10 Aug 2026 14 min Read the guide →

UK S2·Decision guide·Metrics and methodologies

Current and Anticipated Financial Effects Under UK SRS S2: A Guide for Finance Teams

UK SRS S2 requires quantitative and qualitative information about how climate-related risks and opportunities affected financial position, financial performance and cash flows in the reporting period, and how those effects are anticipated to develop over the short, medium and long term. Finance teams should trace each material climate matter through business transmission channels to revenue, costs, assets, liabilities, cash flows, financing and investment plans.

Helps you decideWhich current and anticipated effects are supportable, at what level of quantification, over which horizons, and with which assumptions, ranges, controls and connections to financial statements.

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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