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London Reporting Academy·Knowledge Hub

Standards tell you what to report. We help you work out how.

Ask a reporting question, or search a disclosure. Get practitioner guidance on the data to collect, who owns it, the evidence to retain, the wording to draft, the checks to run — and the mistakes that cost a reporting cycle.

Browse disclosure guides Browse disclosure cards

Ask a reporting question, or enter a disclosure

Ausprobieren double materiality GRI 305-1 Scope 3 evidence ESRS value chain

Searches published disclosure guides, disclosure cards and 312 indexed reports. The LRA assistant answers inside each card and guide, where it already knows the requirement you are looking at.

  • Source-linked
  • Practitioner-reviewed
  • Dated and versioned
  • Human-in-the-loop AI

Choose how you want to work

Start with the question, the requirement, or your own situation.

01 I have a question

Get a direct, source-grounded answer on scope, materiality, omissions, metrics, claims, transition and assurance — with the conditions that change it.

Browse disclosure guides → 02 I have a disclosure

Open a requirement and work through the exact information to collect, the likely owners, the evidence, drafting notes, assurance checks and real-report examples.

Browse disclosure cards → 03 I don't know where to start

Describe the issue in your own words. Search across the Hub to find the most relevant answer or disclosure, then continue the conversation with the Assistant inside that page.

Search the Hub →

Disclosure guides

Answers to the questions that slow reporting teams down.

Each answer opens with the conclusion, states the conditions that change it, shows the practical consequence, and links to the disclosures and evidence involved.

By the problem you are trying to settle

Materiality and scopeWhat is material, who decides, and how far the assessment reaches. Reporting boundariesEntities, operations, value chain and business relationships. Data and evidenceWhat has to exist, what should be retained, and who reviews it. Omissions and claimsWhat may be left out, how to explain it, and when a claim stops holding. Metrics and methodologiesCalculation, estimation, conversion, restatement and comparability. Assurance and controlsWhat gets tested, what creates a finding, and how to prepare. Framework interoperabilityWhat genuinely transfers between frameworks, and what only looks equivalent. New standards and transitionEffective dates, superseded requirements and the new data they need.

See every published guide, and which frameworks are covered →

What you can do here

Move from reading the standard to doing the work.

Understand the requirement

See what is required, what is optional, and where judgement still sits with you.

Plan the data collection

Turn framework wording into a clear internal question, and put a name against each field.

Build the evidence trail

Identify the source records, calculations, approvals and controls behind every number.

Draft the disclosure

Work from method and context notes, illustrative wording and the Content Index line.

Compare reporting practice

See how real organisations reported the same requirement - as evidence, never as a template.

Prepare for review

Test each claim, find the gaps, and organise an evidence pack someone else can follow.

Umfang

Work across the frameworks that shape your reporting.

Start with one and follow the connections to the others — without assuming that similar datapoints are automatically equivalent.

GRI Standards

Impacts, material topics, general and topic disclosures, Content Index.

140 disclosures · 140 cards European Sustainability Reporting Standards

Double materiality, value chain, datapoints, policies, actions, metrics and targets.

79 disclosures · 75 cards IFRS S1 and S2 (ISSB)

Investor-focused sustainability and climate risks, opportunities and financial effects.

87 disclosures · 39 cards California SB 253 and SB 261

SB 253 and SB 261 reporting, GHG inventories and readiness.

15 disclosures · 11 cards UAE Federal Decree-Law No. 11 of 2024

GHG inventories, MRV, reduction planning and regulatory readiness.

16 disclosures · 7 cards SASB Standards

Industry-based topics and metrics.

1199 metrics · no cards yet

What a disclosure card is

One disclosure. Every step from requirement to sign-off.

A card does more than repeat the standard. It turns one requirement into a working file for the reporting team — and this is a real one, counted off the page itself.

GRI 2-1 Organizational details
  1. Understand
    • What the disclosure actually requires
    • What belongs under GRI 2-2 instead
  2. Prepare
    • 4 information fields to collect
    • A likely owner against each field
    • Evidence hints for every one of them
  3. Request
    • The internal business question, in your own words
    • Email and Teams request templates
  4. Draft
    • Method and context notes
    • The Content Index entry
  5. Check
    • 4 claims to verify
    • 6 evidence areas
    • Common gaps, and the points needing judgement
  6. Compare
    • 2 illustrative examples
    • 3 real company reports
Open the GRI 2-1 card Browse all disclosures

LRA Reporting Assistant

Not a generic chatbot. It answers from the page you are on.

The assistant lives inside every disclosure card and every disclosure guide, where it already knows the framework, the standard and the requirement — so you never have to explain your context twice. It answers from reviewed LRA content and the linked disclosure cards, and it says when it does not have enough to go on rather than filling the gap.

  • Answers from reviewed content, not from the open internet
  • Names the missing fact instead of inventing one
  • Never presents an illustrative example as guidance you can rely on
  • Try two answers without signing in. Free Community membership unlocks extended Assistant access, downloads and saved resources
Try it on a real disclosure →

Why LRA

Built by people who teach, prepare and review reporting.

London Reporting Academy combines practitioner guidance, official-source discipline, real-report evidence and human technical review in one reporting environment.

  • The official source and edition are named on every page
  • A named technical reviewer, with a date
  • Requirements kept separate from practice and interpretation
  • Real reports treated as evidence, never as templates
  • Last-reviewed date and the triggers for re-reading it
  • AI that answers from reviewed content, with a person behind it
RK Expert Leadership 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 the standard setters

Start free

Start free. Go deeper when the work gets harder.

  1. Read free Disclosure guides and disclosure cards

    The whole library, no account. Every requirement, its evidence and how companies actually reported it.

    Browse the library →
  2. Join free Community, downloads and the Assistant

    Free membership unlocks the preparation workbooks, saved resources and extended Assistant access.

    Join LRA Community →
  3. Work with LRA Courses, mentorship and corporate support

    Bring a mentor in when your team needs someone checking the work against your own report.

    Explore learning and expert support →

Neuestes

Recently published and reviewed

Disclosure card · GRI 412 Operations that have been subject to human rights reviews or impact assessments 2026-08-03 Disclosure card · GRI 412 Employee training on human rights policies or procedures 2026-08-03 Disclosure card · GRI 412 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening 2026-08-03

Browse the Disclosure Library → What changed in reporting this month →

How this hub is built 272 Disclosure-Karten veröffentlicht 312 veröffentlichte Berichte indexiert 63.171 Berichtsseiten mit seitengenauen Belegen indexiert 6 frameworks catalogued