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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 07·EU Voluntary Standard 2026 · Disclosure guides
Reusing the same data for ESRS, GRI and IFRS reporting
Voluntary-standard data can feed an ESRS or GRI report and an investor answer, but the reuse sits in the arithmetic, not in the judgements. These guides show which calculations travel, and where materiality, intended users and compliance claims have to be decided again.
What sits under this pillar
2 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
EU Voluntary Standard (August 2026)
current primary sources checked on 1 August 2026
Published
10 Aug 2026
Knowledge Hub guide
Last reviewed
10 Aug 2026
Level 2
Articles in this pillar
Can One Sustainability Dataset Support the EU Voluntary Standard, ESRS, GRI and Bank Requests?
A master data model for reusing calculations while keeping materiality, boundary, timing, purpose and compliance decisions distinct
Decision guide · 8 min EU Voluntary Standard vs IFRS S1 and IFRS S2: SME Reporting and Investor Information ComparedHow intended users, materiality, climate content, financial effects and compliance claims differ — with a decision guide for lender- and investor-facing SMEs
Comparison · 10 min✓ LRA AI Assistant · Human-in-the-loop
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Go deeper · EU Voluntary Standard 2026
ESG Reporting Full Stack
There is no standalone LRA course for this framework yet. The Full Stack programme covers the reporting system it sits in — materiality, data, drafting and assurance — with exercises on your own data.
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