London Reporting Academy·ESRS Disclosure Guides
Resolve the ESRS questions behind every disclosure.
Search a practical ESRS question, browse by reporting task or go straight to a disclosure. Each guide begins with the answer, identifies the relevant ESRS source, explains where judgement remains and links to the disclosure cards affected by the decision.
What are you trying to resolve under ESRS?
Ask in your own words — the assistant looks for the meaning, not only the same phrase.
If relevant Hub material exists, the answer links to it. If nothing relevant is published, the assistant says so before giving a clearly labelled general answer.
- Written against ESRS Set 1
- Source-linked
- Practitioner-reviewed
- Free to read
Published ESRS guides
Nothing published on this framework yet.
The source corpus is prepared; public pages enter the Hub in reviewed waves.
This programme has 62 prepared source files against a 50-topic editorial target. Neither number is a published-page count.
Meanwhile the Hub search reaches 75 disclosure cards and 312 indexed company reports, which is where a question about a specific requirement is most likely to be answered today.
Know the disclosure already?
Use a guide to settle the question. Use a card to prepare the disclosure.
Every guide names the disclosures its decision moves, and each one resolves to its card: the fields to prepare, the owners to name, the evidence to retain, the wording to draft, and the published ESRS reports that already answered it.
Four depths of guidance
How far a guide goes depends on the question.
- Level 1Pillar guides
The whole subject, from first principles to sign-off.
- Level 2Articles
One practical question a reporting team has to settle.
- Level 3FAQ cards
A concise answer to something that closes in a paragraph.
- Level 4Expert notes
A defensible review method, for reviewers and assurance teams.
LRA Reporting Assistant
Ask the ESRS AI Assistant
Ask in your own words — the assistant looks for the meaning, not only the same phrase.
If relevant Hub material exists, the answer links to it. If nothing relevant is published, the assistant says so before giving a clearly labelled general answer.
How every guide is built
Answer, source, judgement, affected disclosures.
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.
- 01Answer
The question is stated as a reporting team would ask it, and settled in the opening lines.
- 02Source
The ESRS requirement and edition are named, and kept clearly apart from our reading of them.
- 03Judgement
The points the standard leaves open are marked, with what a defensible position looks like.
- 04Affected disclosures
The guide links to the disclosures and evidence it moves, so a decision turns into fields to fill.
Go further
Need to implement the full ESRS reporting cycle?
Move from individual answers to a structured process covering impact identification, materiality, disclosure selection, the Content Index and assurance readiness — with a mentor, on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
/en/knowledge-hub/disclosure-guides/esrs/
Wave 1 — English only