London Reporting Academy·Disclosure guides
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.
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The assistant answers from reviewed LRA content, names the missing fact instead of inventing one, and points you to the guide or disclosure card the decision lands on. Your first two answers are free without signing in.
Answers from the published guides · 275 disclosure cards · 1,211 indexed reports
Disclosure guides
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TNFD·Toolkit·Assurance and controls
A package-level toolkit containing LRA_TNFD_Tools_Data_Assurance_and_Portfolio_Registers.xlsx, with 5 related Knowledge Hub guides.
Helps you decideWhich package files and related guides belong to this toolkit?
Reviewed 11 Aug 2026 3 min Read the guide →
TNFD·Explainer·Assurance and controls
A TNFD gap assessment should test whether the organisation has a credible assessment process, not only whether a draft report mentions TNFD. The assessment should cover scope, priority locations, DIRO logic, value-chain coverage, stakeholder engagement, metrics, targets, data quality, governance, controls, disclosure mapping and claim wording.
Helps you decideWhich gaps must be fixed before publication and which can be transparently placed on the roadmap.
Reviewed 11 Aug 2026 6 min Read the guide →
TNFD·Decision guide·Assurance and controls
TNFD does not impose a general requirement for external assurance. Assurance may nevertheless be requested by management, investors, lenders, contracts or another reporting regime.
Helps you decideWhat exactly is being assured, against which criteria and with what evidence?
Reviewed 10 Aug 2026 6 min Read the guide →
How an LRA guide is built
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.
The question is stated as a reporting team would ask it, and settled in the opening lines.
The official source and edition are named, and kept clearly apart from our reading of them.
The points the standard leaves open are marked, with what a defensible position looks like.
The answer links to the disclosures and evidence it affects, so a decision turns into fields to fill.
Coverage
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.
Impact reporting, used voluntarily worldwide
587 disclosures · 140 cards European Sustainability Reporting StandardsDouble materiality, mandatory under CSRD
165 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026Voluntary 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 DisclosuresNature-related dependencies, impacts, risks and opportunities
0 recommendations · no cards yet UAE Federal Decree-Law No. 11 of 2024Federal climate law, in force now
16 disclosures · 7 cards UK Sustainability Reporting Standard S1UK general sustainability-related financial disclosures
0 requirements · no cards yet UK Sustainability Reporting Standard S2UK climate-related financial disclosures
0 requirements · no cards yet California SB 253 and SB 261State-law emissions and climate-risk reporting
15 disclosures · 11 cards SASB StandardsIndustry metrics, in preparation
1199 metrics · no cards yetFound the answer?
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.
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