Preparing, controlling and releasing the report

The standard is modular, so the first decisions are about scope — whether it is the right basis at all, and which module option to commit to. This subject then follows the report through ownership, the minimum controls and release.

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

Voluntary Sustainability Reporting Without an ESG Team: A Practical Model for SMEs

A lean CFO- or operations-led operating model with functional owners, external specialist support, quarterly cadence, minimum controls, RACI and resource estimates

Decision guide · 8 min How to Prepare a Report Under the EU Voluntary Standard: Step-by-Step Guide

From user and request mapping to module selection, data ownership, evidence, calculations, review and release

Decision guide · 13 min Must an EU Voluntary Sustainability Report Be Public?

How to choose between a public report, management-report section, counterparty pack, lender pack and restricted evidence access without losing control of confidentiality …

Decision guide · 14 min

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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.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

See the Full Stack programme

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