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

New standards and transition

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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·New standards and transition

UK SRS S2 and the December 2025 IFRS S2 Amendments: What Is Already Included?

UK SRS S2 already incorporates the December 2025 IFRS S2 greenhouse-gas amendments from its first publication in February 2026. Preparers applying UK SRS S2 therefore do not add a later “amendment overlay”: the amended GWP relief, part-of-entity jurisdictional measurement relief, Category 15 limitation and derivative exclusion, and alternative industry-classification provisions are already embedded in the UK text.

Helps you decideWhich December 2025 changes are already part of UK SRS S2 and what implementation records must change.

Reviewed 11 Aug 2026 6 min Read the guide →

UK S2·Decision guide·New standards and transition

UK SRS S2 and the Companies Act Future Reporting for Economically Significant Companies

UK SRS S2 is currently available for voluntary use; it does not by itself impose a Companies Act reporting duty. The Government has said that the Modernising Corporate Reporting programme will consider whether private entities should be required to report against UK SRS.

Helps you decideWhat to build now, and what must remain an open legal or policy assumption.

Reviewed 10 Aug 2026 7 min Read the guide →

UK S2·Decision guide·New standards and transition

UK SRS S2 Digital Reporting Taxonomy Climate Tags and Future FCA Filing

Preparers should build a tagging-ready disclosure inventory and controlled human-to-machine mapping now, but they should not claim that UK SRS S2 sustainability tagging is currently mandatory under an FCA filing rule. The IFRS Sustainability Disclosure Taxonomy 2024 provides the logical starting point because UK SRS is based on IFRS S1 and S2, while UK amendments, reliefs and future filing choices require a difference register.

Helps you decideWhat can be prepared now, what requires an extension or version decision, and what remains a future-rule dependency.

Reviewed 10 Aug 2026 7 min Read the guide →

UK S2·Decision guide·New standards and transition

Why UK SRS S2 Must Be Applied with UK SRS S1

UK SRS S2 cannot be applied as a self-contained climate checklist. Paragraph C2 requires UK SRS S2 and UK SRS S1 to be applied at the same time insofar as the S1 requirements relate to climate disclosures.

Helps you decideWhy UK SRS S2 Must Be Applied with UK SRS S1

Reviewed 11 Aug 2026 8 min Read the guide →

UK S2·Explainer·New standards and transition

First UK SRS S2 Reporting Cycle: A 12-Month Implementation Plan

A first UK SRS S2 cycle should be run as a controlled 12-month reporting programme, not as a year-end writing exercise. The first quarter should lock the reporting basis, governance and material climate matters.

Helps you decideWhat must happen in each month, which workstreams depend on one another, and which evidence and approval gate marks real completion.

Reviewed 10 Aug 2026 16 min Read the guide →

UK S2·Decision guide·New standards and transition

UK SRS S2 Explained: Climate Disclosure Requirements and How to Start

UK SRS S2 is the UK climate-related disclosure standard. It requires material information about physical risks, transition risks and climate-related opportunities that could reasonably be expected to affect an entity’s cash flows, access to finance or cost of capital over the short, medium or long term.

Helps you decideUK SRS S2 Explained: Climate Disclosure Requirements and How to Start

Reviewed 11 Aug 2026 10 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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