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Reviewed by
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 European Commission
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Level 1 · Pillar guide 05·ESRS · Disclosure guides
Running the reporting cycle: governance, data and controls
A first statement fails on sequencing far more often than on wording. This subject covers the stages and approval gates of the cycle, who owns which decision, and the data governance an assurance provider tests first.
What sits under this pillar
3 articles,
0 FAQ cards, 0 expert notes.
Published passport
Current as at 10 August 2026
Reviewed by
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 European Commission
Edition written against
ESRS 2023 legal baseline and Commission-adopted revised ESRS 2026, with explicit version gate
Published
10 Aug 2026
Knowledge Hub guide
Last reviewed
10 Aug 2026
Level 2
Articles in this pillar
ESRS Data Governance and Internal Controls: From Datapoint Owners to Assurance Evidence
An operating model for the data dictionary, evidence register, calculations, access, review, change control, representations and issue remediation
Decision guide · 13 min How to Prepare an ESRS Sustainability Statement: Complete Step-by-Step GuideScope, governance, double materiality, the IRO register, disclosure architecture, data, controls, assurance and publication
Decision guide · 10 min First ESRS Reporting Cycle: A 15-Month Project Plan for Companies and GroupsA critical-path programme covering legal scope, governance, DMA, data design, calculations, drafting, controls, assurance and publication
Decision guide · 13 min✓ LRA AI Assistant · Human-in-the-loop
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