Disclosure GuidesThe questions that hold a report up, settled

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.

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

Disclosure guides

Data and evidence

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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

TNFD·Explainer·Data and evidence

TNFD Reporting Checklist and Free LEAP Deliverables Pack

A practical TNFD reporting pack should convert LEAP assessment work into controlled, disclosure-ready evidence. The minimum pack should include a scoping sheet, location register, dependency and impact register, risk and opportunity register, metrics matrix, evidence register and TNFD disclosure checklist.

Helps you decideWhich registers and checklists should be completed before drafting a first TNFD-aligned disclosure.

Reviewed 11 Aug 2026 6 min Read the guide →

TNFD·Toolkit·Data and evidence

TNFD Location, Value Chain, Dependency, Impact and Evidence Registers

A package-level toolkit containing 01_Sensitive_Location_Assessment_Register.csv; 02_Geospatial_Data_and_Map_QA_Register.csv; 03_Value_Chain_Prioritisation_and_Traceability_Register.csv; 04_Nature_Dependency_Register.csv; 05_Nature_Impact_and_State_of_Nature_Register.csv; 06_Evidence_and_Control_Register.csv; 07_Update_Trigger_Register.csv, 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·Decision guide·Data and evidence

TNFD Supplier Questionnaire: What Nature Data to Request Without Overburdening SMEs

A TNFD supplier questionnaire should not ask every supplier for a full biodiversity assessment. Start with a small set of fields that identify the supplier, product or commodity, activity, origin and location confidence, material water or biodiversity interfaces, controls, incidents, evidence and data gaps.

Helps you decideWhich suppliers need which questions and evidence, at what granularity, for which decision and by when?

Reviewed 10 Aug 2026 13 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD Explained: Recommendations, LEAP, DIROs and How to Start Nature-Related Reporting

The Taskforce on Nature-related Financial Disclosures (TNFD) provides a voluntary, market-led framework for reporting nature-related dependencies, impacts, risks and opportunities - DIROs. Its 14 recommended disclosures sit under four familiar pillars: governance, strategy, risk and impact management, and metrics and targets.

Helps you decideHow to structure the first assessment and report without mistaking the framework for a checklist or claiming more alignment than the evidence supports.

Reviewed 11 Aug 2026 9 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD Value Chain Assessment: Suppliers, Commodities, Traceability and Data Gaps

A TNFD value-chain assessment can begin before every origin is fully traceable. Define relevant sectors, activities, products, commodities and upstream/downstream stages; then prioritise where dependency or impact pathways may be greatest using business volume or spend together with geography, ecological sensitivity, operational criticality, leverage and uncertainty.

Helps you decideWhich sectors, commodities, suppliers, geographies and downstream pathways require deeper assessment?

Reviewed 10 Aug 2026 10 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD Nature-Related Opportunities: Resource Efficiency, Products and Nature-Based Solutions

A TNFD nature-related opportunity should not be recorded merely because an activity sounds green. It should connect a material dependency, impact, risk or strategic need to an activity that can create positive outcomes for the organisation and nature.

Helps you decideIs the proposed activity a credible nature-related opportunity, what investment and safeguards are required, and what can be claimed publicly?

Reviewed 10 Aug 2026 13 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD LEAP Approach: A Step-by-Step Guide to Locate, Evaluate, Assess and Prepare

LEAP is TNFD’s optional internal due-diligence approach for identifying and assessing nature-related issues. It begins with scoping, then uses four phases - Locate, Evaluate, Assess and Prepare - containing 16 components from L1 to P4.

Helps you decideHow to translate LEAP into project scope, data requests, phase deliverables, approval gates and disclosures.

Reviewed 11 Aug 2026 10 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD and the ISSB Nature Project: What Companies Should Prepare for in 2026

Companies should continue using TNFD in 2026, while treating the ISSB nature project as active but unfinished standard-setting. IFRS S1 already requires material information about nature-related risks and opportunities that could reasonably be expected to affect an entity's prospects.

Helps you decideTNFD and the ISSB Nature Project: What Companies Should Prepare for in 2026

Reviewed 11 Aug 2026 10 min Read the guide →

TNFD·Explainer·Data and evidence

Phased TNFD Adoption What to Disclose in Year One and How to Expand Coverage

A phased TNFD adoption is acceptable when it is transparent. A first-year report does not need to cover every activity, value-chain tier or all 14 recommended disclosures, but it should make clear what is in scope, which nature-related issues have been prioritised, how locations were considered, what evidence supports the disclosed dependencies, impacts, risks and opportunities, and how the organisation plans to expand the depth and breadth of reporting.

Helps you decideWhich nature-related issues, locations, disclosures and metrics are credible for year one, and what must be placed on the expansion roadmap.

Reviewed 11 Aug 2026 7 min Read the guide →

TNFD·Decision guide·Data and evidence

How to Prepare a TNFD-Aligned Report: Complete Step-by-Step Guide

A credible TNFD-aligned report is built by first defining the reporting objective, materiality approach and assessment scope; then identifying priority interfaces with nature, evaluating dependencies and impacts, assessing risks and opportunities, and translating those findings into the 14 recommended disclosures. LEAP is a useful assessment approach but is not itself a mandatory alignment test.

Helps you decideHow to Prepare a TNFD-Aligned Report: Complete Step-by-Step Guide

Reviewed 11 Aug 2026 13 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD Governance Disclosures: Board Oversight, Management Roles and Stakeholder Engagement

TNFD Governance A-C disclosure should show how nature-related issues enter real governance and decision-making. Governance A explains how the board or its committees are informed, which strategic, risk, budget, target, capital and reporting decisions they oversee, and how competence and remuneration are addressed.

Helps you decideWho is accountable, what information reaches each governance level, which decisions are affected, how rights-holder and stakeholder engagement informs the process, and what evidence supports the discl

Reviewed 10 Aug 2026 14 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD for Banks: Loan Portfolios, Borrower Locations and Nature-Related Credit Risk

A bank can begin TNFD with a clearly stated subset of lending portfolios rather than waiting for exact locations for every borrower. The first-year process should combine financial exposure with sector and geography screening, then deepen analysis for priority borrowers, projects and collateral.

Helps you decideWhich exposures need deeper borrower/location analysis and credit action?

Reviewed 10 Aug 2026 6 min Read the guide →

TNFD·Decision guide·Data and evidence

Geospatial Data for TNFD: Coordinates, Maps, Data Quality and Confidentiality

A defensible TNFD map begins with controlled geospatial data lineage, not the final image. Each location should have a stable ID, link to the business activity or value-chain stage, geometry type, coordinate reference system, source, date, precision and confidence grade.

Helps you decideCan a reviewer reproduce where the location came from, how it was joined to nature data and why the public map uses its chosen granularity?

Reviewed 10 Aug 2026 10 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD Data and Evidence Quality: Primary, Secondary, Proxy and Geospatial Information

TNFD work can start before every datapoint is primary or perfect, but the organisation should not disguise proxy or modelled information as measured fact. Primary evidence comes directly from operations, counterparties, sites or affected stakeholders.

Helps you decideIs the information fit for this decision and how should uncertainty be disclosed?

Reviewed 10 Aug 2026 7 min Read the guide →

TNFD·Decision guide·Data and evidence

What Does TNFD Adopter Mean Commitment Reporting Timing and Common Misunderstandings

A TNFD Adopter is an organisation that publicly commits to make disclosures aligned with the final TNFD recommendations in its corporate reporting for a stated financial year. It is a commitment to report, not a TNFD certification, assurance conclusion, quality rating or proof that the organisation has disclosed all 14 recommended disclosures.

Helps you decideWhether the organisation is ready to publicly commit to a reporting year, and how to word the claim without overstatement.

Reviewed 11 Aug 2026 6 min Read the guide →

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 Technical 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

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

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