Recent progress in the non-relativistic description of the electromagnetic disintegration of three- and four-body nuclei is reported. At first, the relevant degrees of freedom are considered, paying particular attention to the role of the Δ-resonance. The consistency of electromagnetic currents with the strong interaction Hamiltonian is illustrated with examples from conventional models and chiral perturbation theory. The relevance of relativistic corrections for specific kinematics is pointed out. Furthermore, the Lorentz integral transform (LIT) method, the implementation of the Δ-resonance in the LIT approach, and the LIT inversion are briefly outlined. Various examples of specific processes in photo- and electrodisintegration are discussed in greater detail.