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Understand the questions behind the standards.

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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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How an LRA Disclosure Guide helps: use the GRI omissions example to check the rule, understand the required explanation and prepare the disclosure using the relevant card. GRI 2-1 does not permit omissions.
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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·Toolkit·Omissions and claims

UK SRS S2 GHG Measurement, Relief and Scope 2 Registers

One file and five guides. The workbook holds the measurement, relief and Scope 2 registers in editable form — and the five Knowledge Hub guides from the same package cover Scope 1, Scope 2 and Scope 3 measurement, the alternative first-year relief, indefinite voluntary-use Scope 3 relief, location-based Scope 2 and renewable electricity claims, and which IFRS S2 amendments are already included.

Helps you decideWhich package files and related guides belong to this toolkit?

Reviewed 11 Aug 2026 3 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 plan for regulatory limits such as the FCA's one-year Scope 3 relief for listed issuers.

Reviewed 11 Aug 2026 6 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.

Affects s1-27-as1-27-bs1-29s1-30-a +10 more

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 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 →

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 PS26/19 and UK SRS S2: Final Scope, Reliefs and Reporting from 2027

The FCA's final rules in PS26/19, published on 30 September 2026 after the CP26/5 consultation, bring UK SRS into the listing rules for accounting periods beginning on or after 1 January 2027. Issuers in UKLR categories 6, 14, 15, 16 and 22 apply UK SRS S1 and S2 on a comply or explain basis, including climate disclosures and Scope 3 — the mandatory S2 climate core proposed in CP26/5 was not adopted.

Helps you decidewhich UKLR categories the FCA's final UK SRS rules cover, how comply or explain and the 2027 reliefs work, and what to build for a first report in 2028

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 treat superseded CP26/5 proposals, proposed FCA guidance or a future Companies Act route 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 →

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 →

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 →

EU VS·Comparison·Omissions and claims

Not Applicable vs Unavailable vs Omitted: How to Classify Voluntary Standard Datapoints

Classify each paragraph or subpoint by starting with the selected reporting option and the wording of the disclosure - not with whether the data happens to be available. Not applicable means an express circumstance in the Standard is absent.

Helps you decideUse four distinct classifications instead of treating every blank as not applicable.

Reviewed 11 Aug 2026 14 min Read the guide →

EU VS·Decision guide·Omissions and claims

Must an EU Voluntary Sustainability Report Be Public?

No. The voluntary standard says that the report’s primary function is to inform actual or potential business counterparties and that the undertaking may decide to make it public. If it does so, it may use a separate section of its management report, where one exists, or a separate document.

Helps you decidewhether to publish the report at all, which delivery channel each reader gets, and what may stay confidential without going silent about it

Reviewed 10 Aug 2026 14 min Read the guide →

EU VS·Decision guide·Omissions and claims

Can You Add Selected Comprehensive Disclosures to a Basic Module Report?

Yes. Paragraph 25 of the Commission-adopted 2026 Voluntary Standard permits an undertaking, after completing B1-B11, to report selected disclosures from the Comprehensive Module. The safest reporting basis is to retain the Option A statement for the completed Basic Module, label the selected C disclosures as supplementary, explain the basis in B1 and show them separately in the disclosure index.

Helps you decideCan You Add Selected Comprehensive Disclosures to a Basic Module Report?

Reviewed 11 Aug 2026 8 min Read the guide →

EU VS·Comparison·Omissions and claims

Option A vs Option B Under the EU Voluntary Standard: Requirements and Reporting Claims

Option A means applying the Basic Module only; Option B means applying both the Basic and Comprehensive Modules. B1 requires the undertaking to identify the selected option and make an explicit statement of compliance using that option.

Helps you decideOption A vs Option B Under the EU Voluntary Standard: Requirements and Reporting Claims

Reviewed 11 Aug 2026 8 min Read the guide →

EU VS·Decision guide·Omissions and claims

Can a Supplier Refuse an ESG Data Request Under the EU Value Chain Cap?

A protected supplier has a statutory right to decline information that exceeds the relevant Annex II cap when the request is made for a CSRD reporting purpose. That right does not automatically apply to requests for lending, due diligence, product compliance or other purposes.

Helps you decideWhether the supplier has a statutory right to decline, another obligation to respond, or a commercial choice to negotiate.

Reviewed 10 Aug 2026 9 min Read the guide →

ESRS·Decision guide·Omissions and claims

ESRS Value Chain Cap Explained: Protected Undertakings, Supplier Requests and Reporting Relief

The value-chain cap limits the sustainability information that an ESRS reporting undertaking may require from a protected undertaking for the purpose of reporting under the Accounting Directive. A protected undertaking is in the reporter’s value chain and does not exceed an average of 1,000 employees in the preceding financial year.

Helps you decideESRS Value Chain Cap Explained: Protected Undertakings, Supplier Requests and Reporting Relief

Reviewed 11 Aug 2026 15 min Read the guide →

ESRS·Decision guide·Omissions and claims

ESRS Information Materiality: Why a Material Topic Does Not Make Every Datapoint Mandatory

No. Under the revised ESRS, a material topic or sub-topic establishes the reporting area, but it does not automatically make every Disclosure Requirement or datapoint reportable. The undertaking first identifies topics linked to material impacts, risks or opportunities and then determines the material information to report for each topic.

Helps you decideWhich DRs, ARs, datapoints and entity-specific information are material for each material IRO and sub-topic.

Affects IRO-2

Reviewed 10 Aug 2026 9 min Read the guide →

ESRS·Decision guide·Omissions and claims

ESRS Estimates and ‘Undue Cost or Effort’: When Relief Is Defensible

ESRS expects undertakings to use reasonable and supportable information available at the reporting date without undue cost or effort. That principle supports estimates, proxies and proportionate information searches; it does not permit a team to stop because direct data are inconvenient.

Helps you decideESRS Estimates and ‘Undue Cost or Effort’: When Relief Is Defensible

Reviewed 11 Aug 2026 15 min Read the guide →

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 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 →

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 →

Showing 30 of 49 published guides — filter by framework or problem above. Show every guide (49) →

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 From the answer to the report Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS
GRI and ISSB-IFRS S1 & S2 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 LinkedIn

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

Found the answer?

Turn the decision into a disclosure.

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.

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