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Disclosure guides

Understand the questions behind the standards.

How Disclosure Guides work

London Reporting Academy·Disclosure guides

Understand the questions behind the standards.

Expert-written answers to the questions that slow reporting teams down. Each one 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.

  • 478 guides published
  • Practitioner-written, technically reviewed
  • A named reviewer, with a date
  • Free to read

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How an LRA Disclosure Guide helps: use the GRI omissions example to check the rule, understand the required explanation and prepare the disclosure using the relevant card. GRI 2-1 does not permit omissions.
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It answers from this page, and reaches into the linked disclosure cards when your question is about the standard itself.

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Answers from the published guides · 275 disclosure cards · 1,211 indexed reports

Disclosure guides

Filtered guides

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Framework All frameworks430 GRI66 ESRS52 EU VS51 ISSB56 TNFD53 UAE52 UK S152 UK S248
Problem All problems430 Materiality and scope62 Reporting boundaries50 Data and evidence104 Omissions and claims49 Metrics and methodologies47 Assurance and controls42 Framework interoperability46 New standards and transition30

All 52 guides, titles only. Back to the full answers →

  1. UAE·ToolkitUAE Climate Law MRV Control and Evidence Pack
  2. UAE·ToolkitUAE Climate Law Readiness and MRV Control Toolkit
  3. UAE·ExplainerUAE Climate Law Deadline and Current Implementation Status: What Changed After 30 May 2026?
  4. UAE·ExplainerInternal Controls for UAE MRV: source completeness, reconciliations, factors, estimates, approvals, audit trails, cybersecurity and internal audit
  5. UAE·ExplainerUAE Climate Inspections and Judicial Officers How to Build an Inspection Ready Evidence File
  6. UAE·ExplainerEstimates and Data Quality Under the UAE Climate Law: What Is Defensible?
  7. UAE·ExplainerUAE Climate Reporting Software Minimum Requirements for an MRV Platform
  8. UAE·ExplainerDouble Counting in UAE Carbon Markets Issuance Use Claims and NDC Accounting
  9. UAE·ExplainerUAE Climate Law Verification: Scope, Independence and Assurance Readiness
  10. UAE·ExplainerUAE Climate Law and Paris Agreement Article 6 What Companies Need to Know
  11. UAE·ExplainerUAE Climate Law Compliance Checklist and Free MRV Readiness Template
  12. UAE·Decision guideHow to Choose a UAE GHG Verifier: Accreditation, Competence and Conflicts of Interest
  13. UAE·ComparisonIs There a UAE Climate Law Emissions Threshold? Article 6 vs the 0.5 Million tCO2e Registry Test
  14. UAE·ExplainerUAE Climate Neutrality Pathway and Corporate Targets: How to Align Without Overclaiming
  15. UAE·ExplainerUAE Climate Law Source Register: How to Track Federal, Emirate and Free-Zone Requirements
  16. UAE·Decision guideUAE Climate Law for Banks and Professional Services: Low Direct Emissions, High Reporting Expectations
  17. UAE·Decision guideUAE Climate Law for Real Estate and Hospitality: Landlord-Tenant Data, Cooling and Energy
  18. UAE·Decision guideDoes the UAE Climate Law Apply in Free Zones, DIFC and ADGM?
  19. UAE·ExplainerUAE Climate Risk Assessment: How to Connect Physical Risk to Assets, Supply Chains and Finance
  20. UAE·ExplainerUAE Carbon Registry 0.5 Million tCO2e Threshold: Entity, Facility or Group?
  21. UAE·ExplainerUAE National Register for Carbon Credits: Who Must Register and What It Records
  22. UAE·Decision guideUAE Climate Law for Quarrying and Construction Materials: MRV, Mobile Sources and Abatement
  23. UAE·ComparisonGHG Protocol vs ISO 14064 for UAE Climate Law Compliance
  24. UAE·ExplainerUAE Climate Reporting Periods, Platforms and Filing Deadlines: What to Confirm with Authorities
  25. UAE·ExplainerEmission Factors for UAE Climate Reporting: Local Data, IPCC, DEFRA and Supplier Factors
  26. UAE·ExplainerUAE Climate Law MRV Requirements: Measurement, Reporting, Verification and Data Retention
  27. UAE·ExplainerFirst UAE MRV Reporting Cycle: legal route, boundaries, facilities, methods, data controls, dry runs, verification, board approval and filing
  28. UAE·ExplainerUAE Emission-Reduction Plan: Actions, KPIs, Evidence and Board Oversight
  29. UAE·Decision guideUAE Climate Law for Logistics and Transport: Fleets, Warehouses and Contractor Data
  30. UAE·Decision guideUAE Climate Law, ESRS, GRI and CDP: Reusing Data Without Assuming Equivalence
  31. UAE·Decision guideUAE Climate Law and IFRS S2: Can One GHG and Climate Risk System Support Both?
  32. UAE·Decision guideUAE Climate Law for Industrial Companies: Process Emissions, Permits and Reduction Plans
  33. UAE·Decision guideHow to Prepare for UAE Climate Law Compliance: Step-by-Step MRV Roadmap
  34. UAE·Decision guideUAE Climate Law for Foreign Branches and Multinational Groups
  35. UAE·Decision guideUAE Climate Law for Multi-Emirate Groups: Entities, Facilities and Competent Authorities
  36. UAE·ExplainerUAE Climate Law Board and CFO Briefing: Ten Decisions to Make Now
  37. UAE·ExplainerUAE Climate Governance: Board, CFO, HSE, Legal and the Question of a Climate Committee
  38. UAE·Decision guideUAE Climate Law Organisational Boundary: Operational Control, Financial Control or Equity Share?
  39. UAE·Decision guideDoes the UAE Climate Law Require Scope 3 Emissions?
  40. UAE·Decision guideUAE Climate Law Scope 2 Emissions: Electricity, Cooling, Renewable Contracts and I-RECs
  41. UAE·Decision guideUAE Climate Law Scope 1 Emissions: Fuel, Fleet, Processes and Refrigerants
  42. UAE·Decision guideHow to Build a UAE Climate Law GHG Inventory: Sources, Boundaries and Evidence
  43. UAE·ExplainerUAE Climate Law Gap Assessment: Applicability, MRV, Verification and Reduction Readiness
  44. UAE·ExplainerFive-Year Data Retention Under Article 6: What Records Should Companies Keep?
  45. UAE·ExplainerCommon UAE Climate Law Mistakes: Assuming Universal Filing, Mixing Thresholds and Weak MRV
  46. UAE·ExplainerUAE Climate Law Penalties: Article 6 Fines, Repeat Violations and Evidence of Compliance
  47. UAE·ExplainerArticle 6 Designation Explained: When UAE MRV Duties Attach to a Source
  48. UAE·ExplainerUAE Carbon Credits: Project Registration, Baselines, Additionality and Verification
  49. UAE·ExplainerUAE Climate Law Explained: Federal Decree-Law No. 11 of 2024 and What Businesses Should Do
  50. UAE·ComparisonMOCCAE vs Competent Authorities: Who Sets and Enforces UAE Climate Reporting Requirements?
  51. UAE·ExplainerWho Is Covered by the UAE Climate Law? Understanding 'Sources' and Corporate Applicability
  52. UAE·ExplainerUAE Climate Adaptation Plans: Heat, Water, Flooding, Infrastructure and Business Continuity

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.

  1. 01
    Answer

    The question is stated as a reporting team would ask it, and settled in the opening lines.

  2. 02
    Basis

    The official source and edition are named, and kept clearly apart from our reading of them.

  3. 03
    Judgement

    The points the standard leaves open are marked, with what a defensible position looks like.

  4. 04
    Action

    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
RK From the answer to the report Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS
GRI and ISSB-IFRS S1 & S2 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 LinkedIn

Coverage

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

587 disclosures · 140 cards European Sustainability Reporting Standards

Double materiality, mandatory under CSRD

165 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026

Voluntary sustainability reporting for smaller undertakings

20 requirements · no cards yet IFRS S1 and S2 (ISSB)

Investor-focused, financial materiality

87 disclosures · 39 cards Taskforce on Nature-related Financial Disclosures

Nature-related dependencies, impacts, risks and opportunities

0 recommendations · no cards yet UAE Federal Decree-Law No. 11 of 2024

Federal climate law, in force now

16 disclosures · 7 cards UK Sustainability Reporting Standard S1

UK general sustainability-related financial disclosures

0 requirements · no cards yet UK Sustainability Reporting Standard S2

UK climate-related financial disclosures

0 requirements · no cards yet California SB 253 and SB 261

State-law emissions and climate-risk reporting

15 disclosures · 11 cards SASB Standards

Industry metrics, in preparation

1199 metrics · no cards yet

Found 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.

Open disclosure cards See the course →
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