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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Answers from the published guides · 275 disclosure cards · 1,211 indexed reports
Disclosure guides
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TNFD·Decision guide·Materiality and scope
DIROs are the four connected issue types at the centre of TNFD. Dependencies describe how an organisation relies on environmental assets and ecosystem services.
Helps you decideHow to distinguish and connect DIROs without double counting, unsupported causality or generic nature-risk wording.
Reviewed 11 Aug 2026 9 min Read the guide →
TNFD·Decision guide·Materiality and scope
The nature mitigation hierarchy is a sequence, not a menu. An organisation should first seek to avoid negative impacts, then minimise or reduce impacts that cannot be avoided, and restore or regenerate affected nature.
Helps you decideTNFD Mitigation Hierarchy: Avoid, Minimise, Restore and Offset Explained
Reviewed 11 Aug 2026 11 min Read the guide →
TNFD·Decision guide·Materiality and scope
TNFD scenario analysis is a structured way to ask how an organisation’s strategy and financial planning might perform under different plausible combinations of nature loss, climate change and market or policy response. A first-year exercise can be qualitative and proportionate.
Helps you decideTNFD Scenario Analysis and Nature Resilience: A Practical First-Year Approach
Reviewed 11 Aug 2026 10 min Read the guide →
TNFD·Decision guide·Materiality and scope
TNFD nature-related risk is not a generic label for “biodiversity concern”. It is a potential threat to an organisation arising from its own and wider society’s dependencies and impacts on nature.
Helps you decideWhat type of nature-related risk exists, through which pathway, over what time horizon, and how should it enter the organisation’s risk system?
Reviewed 10 Aug 2026 13 min Read the guide →
TNFD·Decision guide·Materiality and scope
A TNFD-aligned risk and impact management process should cover both direct operations and the upstream and downstream value chain, while making the differences between them visible. Direct operations can normally be assessed using asset, site, permit, production and incident data.
Helps you decideTNFD Risk and Impact Management: Processes for Direct Operations and Value Chains
Reviewed 11 Aug 2026 10 min Read the guide →
TNFD·Decision guide·Materiality and scope
TNFD does not prescribe one universal materiality lens for every reporter. It recommends the ISSB definition of material information as the baseline for disclosures aimed at primary users of general purpose financial reports.
Helps you decideTNFD Materiality Explained: Financial, Impact and Double Materiality Approaches
Reviewed 11 Aug 2026 9 min Read the guide →
TNFD·Decision guide·Materiality and scope
A TNFD sensitive-location assessment should test five non-exclusive criteria: biodiversity importance; high ecosystem integrity; rapid decline in ecosystem integrity; high physical water risk; and importance for ecosystem-service provision. A protected-area overlap is therefore one signal, not the whole test.
Helps you decideDoes this location meet one or more sensitive-location criteria, and what ecological scale should be used for deeper assessment?
Reviewed 10 Aug 2026 9 min Read the guide →
TNFD·Decision guide·Materiality and scope
Under the TNFD Recommendations, priority locations are locations that are material locations and/or sensitive locations. A sensitive location can therefore be a priority location even before the organisation concludes that the related dependency, impact, risk or opportunity is material.
Helps you decideWhich locations qualify as priority locations, at what granularity, and what should be disclosed?
Reviewed 10 Aug 2026 10 min Read the guide →
TNFD·Decision guide·Materiality and scope
The Evaluate phase explains how the organisation and nature affect one another. It links business activities and impact drivers to environmental assets, changes in the state of nature and ecosystem services; identifies the organisation’s dependencies and impacts; measures them where possible; and, where an impact-materiality lens is used, determines which impacts are material under that lens.
Helps you decideWhat are the organisation’s dependency and impact pathways, and which require measurement or escalation?
Reviewed 10 Aug 2026 11 min Read the guide →
TNFD·Decision guide·Materiality and scope
The Assess phase translates the dependency and impact pathways identified in Evaluate into nature-related risks and opportunities for the organisation. It identifies corresponding physical, transition and systemic pathways; tests whether existing controls and risk processes are adequate; measures likelihood, magnitude, velocity and financial effects proportionately; prioritises items against other enterprise risks; and applies the organisation’s stated materiality approach to decide what should be disclosed.
Helps you decideWhich nature-related risks and opportunities require treatment, escalation, financial analysis and disclosure?
Reviewed 10 Aug 2026 11 min Read the guide →
TNFD·Explainer·Materiality and scope
The most common TNFD reporting mistakes are not usually typographical; they are logic failures. Reports become weak when they copy climate disclosure processes without location specificity, describe “nature risk” generically, skip dependencies and impacts, rely on tool scores as conclusions, use universal buffers or composite footprints without explanation, omit material value-chain interfaces, or make unsupported “nature-positive” claims.
Helps you decideWhich weaknesses should be fixed before publication, and how to evidence the correction.
Reviewed 11 Aug 2026 6 min Read the guide →
TNFD·Decision guide·Materiality and scope
TNFD-aligned reporting should explain how Indigenous Peoples, Local Communities and affected stakeholders are identified and meaningfully engaged in assessing and managing nature-related issues; how their rights, concerns, priorities and knowledge influence decisions; how grievances and remedy are handled; and how senior management and the board are informed. Free, Prior and Informed Consent (FPIC) is not a universal TNFD reporting requirement for every activity.
Helps you decideIndigenous Peoples, Local Communities and FPIC in TNFD Reporting
Reviewed 11 Aug 2026 11 min Read the guide →
TNFD·Decision guide·Materiality and scope
Map a nature dependency as a causal pathway: identify the business process, environmental asset, ecosystem service received, required quantity or quality, location and time period, and what happens if the service deteriorates. Familiar groups include provisioning services such as water, biomass and genetic resources; regulating and maintenance services such as flood control, water purification, pollination and climate regulation; and cultural services such as recreation, identity or spiritual value.
Helps you decideWhich ecosystem services are operationally important, where are they supplied, how substitutable are they and what disruption pathways require escalation?
Reviewed 10 Aug 2026 10 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?
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