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London Reporting Academy·Disclosure guides

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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 S2·Explainer·Omissions and claims

UK SRS S2 Scope 2: Location-Based Emissions, Contracts and Renewable Electricity Claims

UK SRS S2 requires location-based Scope 2 greenhouse gas emissions. An entity also provides information about contractual instruments where that information is necessary to understand its Scope 2 emissions.

Helps you decideHow to report the required location-based number and add credible contractual or market-based information.

Reviewed 11 Aug 2026 6 min Read the guide →

UK S2·Explainer·Omissions and claims

UK SRS S2 Alternative GHG Measurement Relief: The First-Year Rule Explained

UK SRS S2 Appendix C3 permits an entity, in its first annual reporting period applying the Standard, to use a GHG measurement method other than the GHG Protocol Corporate Standard only if it used that method in the immediately preceding annual period. The relief is a one-period transition rule, not an indefinite alternative.

Helps you decideWhether C3 is available and how to transition methods without losing traceability or comparability.

Reviewed 11 Aug 2026 6 min Read the guide →

UK S2·Explainer·Omissions and claims

UK SRS S2 Scope 3 Relief: How Indefinite Voluntary Use Works and What Must Be Disclosed

UK SRS S2 Appendix C4 allows an entity applying the Standard voluntarily to omit Scope 3 greenhouse gas emissions, including the additional financed-emissions information for asset management, commercial banking and insurance. The provision has no stated expiry date in the voluntary Standard.

Helps you decideWhether to use C4, what to disclose, what information to continue developing and how to prepare for future mandatory rules.

Reviewed 11 Aug 2026 6 min Read the guide →

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 →

UAE·Explainer·Omissions and claims

Double Counting in UAE Carbon Markets Issuance Use Claims and NDC Accounting

Double counting is prevented by treating the mitigation result, the credit unit, ownership, retirement or cancellation, corporate claim and NDC accounting as separate but linked records. A unique serial number does not by itself solve every risk: the registry must prevent duplicate issuance and reuse; contracts and claim registers must prevent incompatible seller and buyer claims; and a corresponding adjustment should be asserted only where the mitigation outcome is validly authorised for international use and the relevant Party accounting is evidenced.

Helps you decideDouble Counting in UAE Carbon Markets Issuance Use Claims and NDC Accounting

Reviewed 11 Aug 2026 7 min Read the guide →

UK S2·Decision guide·Omissions and claims

UK SRS S2 Report Template: Four Pillars, GHG, Financial Effects and Reliefs

A useful UK SRS S2 report should begin with the UK SRS S1 reporting basis and then organise climate information into governance, strategy, risk management, and metrics and targets. Within strategy, it should connect climate risks and opportunities, transition activities, scenario analysis, resilience and current and anticipated financial effects.

Helps you decideWhat sections and tables the report needs, how to connect them, and how to use cross-references without obscuring information or losing control.

Reviewed 11 Aug 2026 16 min Read the guide →

GRI·Explainer·Omissions and claims

GRI Content Index: reporting routes, disclosure locations, material topics, Sector Standards, permitted omissions and a free template

A GRI content index is required for both reporting in accordance with and reporting with reference to the GRI Standards. It identifies the reporting route, the GRI Standards and disclosures used, and the exact locations of reported information.

Helps you decideWhat must appear in the index, how each row should point to evidence, and how omissions should be recorded.

Reviewed 11 Aug 2026 9 min Read the guide →

ISSB·Explainer·Omissions and claims

UK SRS S2 Board Briefing: reporting basis, material climate risks, scenarios, resilience, financial effects, GHG, reliefs, metrics, controls and approval

Directors should not approve UK SRS S2 by asking only whether the report reads well. They should challenge ten connected areas: the exact reporting basis and claim; material climate-related risks and opportunities; scenario-analysis design; the resilience conclusion; current and anticipated financial effects; the GHG inventory and Scope 3 quality; any UK reliefs and unresolved data gaps; industry metrics and targets; internal controls and review or assurance; and consistency across the annual report, CDP, GRI, websites and other public claims.

Helps you decideWhether the proposed disclosure and claim are supported by a complete reporting basis, materiality assessment, evidence, controls and appropriate approvals.

Reviewed 11 Aug 2026 15 min Read the guide →

UK S2·Decision guide·Omissions and claims

UK SRS S2 Financed Emissions and Paragraph B59A: What Financial Institutions Must Explain

UK-specific paragraph B59A applies when a financial institution determines that it is impracticable to reliably estimate financed emissions for the same reporting period as its related financial statements. The entity must explain why, describe the measurement approach, inputs and assumptions used for any financed-emissions information reported, and provide a plan with a timeline for same-period reporting.

Helps you decideWhether the issue is a normal data lag requiring estimation, a B59A same-period impracticability case, or use of the separate C4 Scope 3 provision.

Reviewed 10 Aug 2026 14 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 S2·Decision guide·Omissions and claims

UK SRS S2 Climate Resilience: How to Assess and Disclose Capacity to Adapt

UK SRS S2 requires the entity to disclose its assessment of climate resilience at the reporting date. The assessment explains the implications of scenario findings for strategy and business model, significant areas of uncertainty and the capacity to adjust or adapt over the short, medium and long term.

Helps you decideWhether the entity has a supportable, balanced assessment of capacity to adapt across time horizons, and whether the disclosure accurately reflects constraints and uncertainty.

Reviewed 10 Aug 2026 14 min Read the guide →

UK S2·Decision guide·Omissions and claims

UK SRS S2 Report Location, Timing and Compliance Statement Explained

A complete UK SRS S2 climate report is not a stand-alone sustainability publication. UK SRS S1 requires the disclosures to form part of the entity's general purpose financial reports, to be issued at the same time and for the same period as the related financial statements.

Helps you decideUK SRS S2 Report Location, Timing and Compliance Statement Explained

Reviewed 11 Aug 2026 13 min Read the guide →

UK S2·Decision guide·Omissions and claims

FCA UK SRS Climate Rules: Proposed Scope, Reliefs and Reporting from 2027

FCA CP26/5 proposes replacing current TCFD-aligned listing rules for specified listed companies with a climate-first UK SRS regime for accounting periods beginning on or after 1 January 2027. Under the proposal, companies in the commercial companies, non-equity shares and non-voting equity shares, and transition categories would report climate information mandatorily under UK SRS S2 and relevant climate-related parts of UK SRS S1, except that Scope 3 would be on a comply-or-explain basis.

Helps you decideFCA UK SRS Climate Rules: Proposed Scope, Reliefs and Reporting from 2027

Reviewed 11 Aug 2026 11 min Read the guide →

UK S2·Decision guide·Omissions and claims

UK SRS S2 Carbon Credits: Planned Use, Quality Attributes and Greenwashing Controls

For each net GHG emissions target, UK SRS S2 requires disclosure of the entity’s planned use of carbon credits. The entity explains the extent to which and how the target relies on credits, the third-party schemes expected to verify or certify them, the type of credit, whether the underlying outcome is nature-based or technological and whether it is a reduction or removal, plus other factors needed to understand credibility and integrity, such as permanence assumptions.

Helps you decideWhether the net target transparently shows gross reductions, residual emissions, planned credit reliance and the evidence supporting credit quality and 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 →

UAE·Explainer·Omissions and claims

UAE Climate Neutrality Pathway and Corporate Targets: How to Align Without Overclaiming

Aligning a corporate target with the UAE climate-neutrality pathway means translating national and sector direction into the organisation’s own controlled inventory, business model, investment plan and governance - not copying a national percentage into a company target. The UAE’s NDC 3.0 sets an economy-wide goal to reduce national net GHG emissions by 47% by 2035 from a 2019 baseline, while Article 5 provides for annual sector targets and sector plans to be set and updated through government processes.

Helps you decideUAE Climate Neutrality Pathway and Corporate Targets: How to Align Without Overclaiming

Reviewed 11 Aug 2026 16 min Read the guide →

UAE·Explainer·Omissions and claims

UAE National Register for Carbon Credits: Who Must Register and What It Records

Cabinet Resolution No. 67 of 2024 applies across the UAE, including financial and non-financial free zones, to three categories: entities with annual UAE Scope 1 and Scope 2 emissions at or above 0.5 million tCO2e; below-threshold public or private entities that voluntarily apply to register and obtain or trade approved credits; and carbon-credit trading platforms. High-emitting entities must register.

Helps you decideWhether an entity is within mandatory registration, may participate voluntarily or is acting as a trading platform, and which records and approvals are separate.

Reviewed 11 Aug 2026 9 min Read the guide →

UAE·Decision guide·Omissions and claims

UAE Climate Law Scope 2 Emissions: Electricity, Cooling, Renewable Contracts and I-RECs

Federal Decree-Law No. (11) of 2024 does not itself prescribe a universal “Scope 2” calculation, a location-based and market-based pair, or a legal treatment for I-RECs and other energy attributes. For a regulated UAE output, follow the competent authority’s approved method and form.

Helps you decideDetermine the authority-required purchased-energy treatment and, separately, whether a GHG Protocol location-based and market-based view is needed.

Reviewed 10 Aug 2026 16 min Read the guide →

TNFD·Decision guide·Omissions and claims

TNFD Strategy Disclosures: DIROs, Business Model, Resilience and Priority Locations

TNFD Strategy A-D should read as one connected story rather than four isolated disclosures. Strategy A identifies material nature-related dependencies, impacts, risks and opportunities over the organisation’s short, medium and long term and connects them to locations, pathways and metrics.

Helps you decideWhat material DIROs exist, where and over which horizons; how they affect the business model, value chain, strategy and financial planning; how resilient the strategy is; and which priority locations

Reviewed 10 Aug 2026 16 min Read the guide →

GRI·Explainer·Omissions and claims

Do You Need to Disclose Every Indicator in a GRI Topic Standard?

No. GRI does not require every disclosure in a Topic Standard or a minimum number of Topic Standard disclosures. For each material topic, report only the disclosures relevant to the organisation’s impacts and always report GRI 3-3.

Helps you decideDo You Need to Disclose Every Indicator in a GRI Topic Standard?

Reviewed 11 Aug 2026 12 min Read the guide →

GRI·Explainer·Omissions and claims

GRI 2: General Disclosures 2021 — Complete Guide and Common Reporting Errors

To report in accordance with the GRI Standards, an organisation reports all 30 disclosures in GRI 2. Reasons for omission are not permitted for Disclosures 2-1 to 2-5; they may be used for later disclosures only when the GRI 1 conditions are met and the exact missing disclosure or requirement is identified in the Content Index.

Helps you decideGRI 2: General Disclosures 2021 — Complete Guide and Common Reporting Errors

Reviewed 11 Aug 2026 12 min Read the guide →

GRI·Decision guide·Omissions and claims

What Are the GRI Standards?

The GRI Standards are a modular system for reporting an organisation’s impacts on the economy, environment and people, including human rights. Every organisation starts with the Universal Standards, uses any applicable Sector Standard to understand likely significant impacts, and selects relevant Topic Standard disclosures for its material topics.

Helps you decideWhat Are the GRI Standards?

Reviewed 11 Aug 2026 8 min Read the guide →

ISSB·Explainer·Omissions and claims

IFRS S2 Climate Targets and Carbon Credits: Gross, Net and Credible Claims

IFRS S2 does not require every entity to set a climate or greenhouse-gas target. It requires disclosure of targets the entity has set and targets it is required to meet by law or regulation when the information is material.

Helps you decideIFRS S2 Climate Targets and Carbon Credits: Gross, Net and Credible Claims

Reviewed 11 Aug 2026 18 min Read the guide →

ESRS·Explainer·Omissions and claims

ESRS GHG Removals and Carbon Credits: Gross Emissions, Claims and Disclosure Rules

Revised ESRS E1 keeps five concepts separate: gross Scope 1, Scope 2 and Scope 3 emissions; gross emission-reduction targets; GHG removals and storage in own operations or the value chain; carbon credits from projects outside those boundaries; and avoided emissions based on a counterfactual. Removals, credits, allowances and avoided emissions are not deducted from the E1-8 inventory or used to achieve gross emission-reduction targets.

Helps you decideESRS GHG Removals and Carbon Credits: Gross Emissions, Claims and Disclosure Rules

Reviewed 11 Aug 2026 14 min Read the guide →

ISSB·Decision guide·Omissions and claims

IFRS S1 Climate-First Relief

IFRS S1 E5 permits an entity, only in its first annual reporting period applying IFRS S1, to report information about climate-related risks and opportunities only. The entity still applies IFRS S1 insofar as it relates to climate information and applies IFRS S2 in full, and it must disclose that it used the relief.

Helps you decideWhether to elect climate-first, what S1 requirements remain applicable and how to make the year-two transition.

Reviewed 11 Aug 2026 13 min Read the guide →

ISSB·Decision guide·Omissions and claims

IFRS S1 Compliance Statement, Report Location and Publication Timing Explained

An entity may make an explicit and unreserved statement of compliance with IFRS Sustainability Disclosure Standards only when its disclosures comply with all applicable requirements. The statement is the final conclusion of the reporting process, not a flexible marketing phrase.

Helps you decideIFRS S1 Compliance Statement, Report Location and Publication Timing Explained

Reviewed 11 Aug 2026 16 min Read the guide →

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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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