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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·EU Voluntary Standard 2026 · Disclosure guides
Business model, policies and workforce disclosures
Three Comprehensive Module disclosures where maturity is most easily overstated: a repeated activity becomes a policy, an ambition becomes a target, a broad headcount becomes a turnover denominator. The module's climate disclosures are covered in the climate subject.
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
—
Regulatory status must be rechecked after scrutiny and publication in the Official Journal.
Published
10 Aug 2026
Knowledge Hub guide
Last reviewed
10 Aug 2026
Level 2
Articles in this pillar
C1 Business Model and Value Chain: How to Write a Useful Comprehensive Disclosure
A drafting framework for products, markets, relationships, dependencies and sustainability-related strategy without naming confidential counterparties unnecessarily.
Decision guide · 12 min C2 Policies and Practices: How to Avoid Overstating Sustainability MaturitySeparate operating practices, approved policies, future initiatives and targets; apply evidence tests; and keep the Comprehensive disclosure consistent with B2.
Decision guide · 12 min C5 Workforce Characteristics: Turnover, Management and Governance Populations ExplainedDefinitions, boundaries, formulas, small-population controls, comparatives and evidence ownership for employee turnover, management ratios and specified non-employee workers.
Decision guide · 15 min✓ LRA AI Assistant · Human-in-the-loop
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