Add breaking change notice for OpenGL ES render-to-texture orientation

sites/docs/src/content/release/breaking-changes/index.md

@@ -37,8 +37,10 @@ They're sorted by release and listed in alphabetical order:
 ### Not yet released to stable
 
 * [Large screen orientation and resizability restrictions ignored on Android 17][]
+* [OpenGL ES render-to-texture content is stored top-down][]
 
 [Large screen orientation and resizability restrictions ignored on Android 17]: /release/breaking-changes/android-large-screens-restrictions-ignored
+[OpenGL ES render-to-texture content is stored top-down]: /release/breaking-changes/opengles-render-to-texture-top-down
 
 <a id="released-in-flutter-344" aria-hidden="true"></a>
 ### Released in Flutter 3.44

sites/docs/src/content/release/breaking-changes/opengles-render-to-texture-top-down.md

@@ -0,0 +1,71 @@
+---
+title: OpenGL ES render-to-texture content is stored top-down
+description: >-
+  Impeller's OpenGL ES backend now stores render-to-texture content
+  top-down, matching Metal and Vulkan, which can affect Flutter GPU
+  apps that compensated for the previous bottom-up orientation.
+---
+
+{% render "docs/breaking-changes.md" %}
+
+## Summary
+
+Impeller's OpenGL ES backend now stores render-to-texture content
+top-down, the same as the Metal and Vulkan backends.
+A Flutter GPU app that sampled a render-target texture on OpenGL ES and
+added a vertical flip to compensate for the old bottom-up orientation
+now renders that content upside down.
+
+## Background
+
+The OpenGL ES backend previously stored render-to-texture content
+bottom-up, unlike the Metal and Vulkan backends.
+The renderer carried that orientation difference through every texture
+sample as a per-sampler Y-coordinate scale.
+Impeller now absorbs the difference once, at the vertex stage, so
+render-target textures are stored top-down on every backend.
+
+This change is invisible to the framework and to Flutter's 2D rendering.
+The only surface where application code could observe the old
+orientation is Flutter GPU, the experimental `flutter_gpu` package,
+where an app drives render passes and samples render-target textures
+directly.
+
+## Migration guide
+
+If a Flutter GPU shader flipped the Y coordinate when sampling a
+render-target texture solely to make OpenGL ES match the other backends,
+remove that flip.
+Render-target textures are now top-down on every backend.
+
+Code before migration:
+
+```glsl
+// The flip only compensated for OpenGL ES's bottom-up render targets.
+uv.y = 1.0 - uv.y;
+frag_color = texture(u_texture, uv);
+```
+
+Code after migration:
+
+```glsl
+frag_color = texture(u_texture, uv);
+```
+
+## Timeline
+
+Landed in version: not yet released<br>
+In stable release: Not yet
+
+## References
+
+GitHub issue:
+
+* [Issue 186554][]
+
+Relevant PR:
+
+* [PR 186556][]
+
+[Issue 186554]: {{site.repo.flutter}}/issues/186554
+[PR 186556]: {{site.repo.flutter}}/pull/186556