أكاديمية لندن للتقارير·Disclosure guides
Settle the reporting questions that hold the work up.
Search by question, reporting problem or framework. Each answer opens with the conclusion, shows the requirement it rests on, explains the conditions and the judgement involved, and links to the disclosure cards the decision affects.
What are you trying to decide?
جرّب
Searches all 0 published guides. Nothing yet on your question? The Hub search covers the disclosure cards and the indexed reports as well.
- Source-linked
- Practitioner-reviewed
- Dated and versioned
- Free to read
Two ways to work
Settle the decision, or do the work it creates.
Settle the decision
I have a reporting question
Use a disclosure guide when you need to resolve scope, applicability, methodology, evidence, a claim or an area of judgement — and do not yet know which disclosures it lands on.
Browse disclosure guides → Do the work I already know the disclosureUse a disclosure card when you know the requirement and need to collect the data, assign owners, retain evidence, draft the wording and prepare for review. 272 published.
Open disclosure cards →Disclosure guides
Start with a question already costing reporting teams time.
Every answer names what it helps you decide and which disclosures the decision moves, so you can tell whether it is yours without opening it.
No published guide covers that yet.
The guides tier is written framework by framework rather than thinly across all of them. Meanwhile the Hub search reaches 272 disclosure cards and 312 indexed company reports, which is where a question about a specific requirement is most likely to be answered today.
LRA Reporting Assistant
Not sure how to phrase the question? Describe the situation.
The assistant lives inside every guide and every disclosure card, where it already knows the framework, the standard and the requirement — so you never explain your context twice. It answers from reviewed LRA content, names the missing fact instead of inventing one, and says when it does not have enough to go on.
- Answers from reviewed content, not from the open internet
- Identifies the decision, and the condition that changes it
- Points to the answer and the disclosure cards involved
- Two free answers without signing in; free Community membership removes the limit
“We report under GRI, but our parent applies ESRS. Do we have to run two separate materiality assessments?”
- The decision
- Which materiality methodology each report documents, and whether one exercise can serve both.
- What changes it
- Whether the parent's ESRS assessment covers your operations, and whether impact materiality was assessed to GRI's requirements inside it.
- Where to read it
- The answer on double materiality under GRI, then the disclosure cards for GRI 3-1 and 3-2.
How the assistant behaves
- Scope
- Reviewed LRA guides and disclosure cards
- When unsure
- It asks for the missing fact rather than filling the gap
- Behind it
- A named human reviewer, one click away
How an LRA guide is built
Every answer follows the same discipline.
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.
- 02Basis
The official source 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.
- 04إجراء
The answer links to the disclosures and evidence it affects, so a decision turns into fields to fill.
- Practitioner-written, then technically reviewed
- A named reviewer, with a date
- Requirements kept separate from practice and interpretation
- Stated update triggers for re-reading each answer
نطاق التغطية
Which frameworks have answers yet.
The guides tier is written framework by framework rather than thinly across all of them, so this says where the writing has actually reached. Disclosure cards, which cover the requirements themselves, run ahead of it.
GRI Standards
Impact reporting, used voluntarily worldwide
140 disclosures · 140 cards European Sustainability Reporting StandardsDouble materiality, mandatory under CSRD
79 disclosures · 75 cards IFRS S1 and S2 (ISSB)Investor-focused, financial materiality
87 disclosures · 39 cards California SB 253 and SB 261State-law emissions and climate-risk reporting
15 disclosures · 11 cards UAE Federal Decree-Law No. 11 of 2024Federal climate law, in force now
16 disclosures · 7 cards SASB StandardsIndustry metrics, in preparation
1199 metrics · no cards yetFound the answer?
Turn the decision into a disclosure.
An answer settles what to do. The disclosure card is where it becomes data to collect, owners to name, evidence to retain and wording to draft — and when the whole reporting cycle is the problem, the programme walks it with a mentor on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
/ar/knowledge-hub/disclosure-guides/
Wave 1 — English only