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·Toolkit·Metrics and methodologies
A package-level toolkit containing TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.pdf; TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.docx, with 4 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·Metrics and methodologies
A credible TNFD nature target identifies the material dependency, impact, risk or opportunity it addresses; the locations and value-chain boundary covered; the baseline and reference condition; the metric and method; the target date and interim milestones; the actions and resources expected to deliver the result; and the governance process for monitoring, revision and missed performance. Organisation-wide targets can support strategic direction, but they should not replace location-associated targets where the nature issue is local.
Helps you decideTNFD Nature Targets: Baselines, Locations, Value Chains and Progress
Reviewed 11 Aug 2026 11 min Read the guide →
TNFD·Decision guide·Metrics and methodologies
TNFD does not ask organisations to publish every nature metric they can calculate. Its architecture distinguishes core global and core sector disclosure metrics, additional global and additional sector disclosure metrics, and assessment metrics used internally.
Helps you decideTNFD Metrics and Targets: Core Global, Sector and Additional Metrics Explained
Reviewed 11 Aug 2026 11 min Read the guide →
TNFD·Decision guide·Metrics and methodologies
No. TNFD does not require every organisation to calculate one universal biodiversity-footprint score. TNFD asks organisations to disclose material nature-related dependencies, impacts, risks and opportunities using appropriate metrics, including core global, sector and additional metrics.
Helps you decideDoes TNFD Require a Biodiversity Footprint? Metrics, Models and False Precision
Reviewed 11 Aug 2026 8 min Read the guide →
TNFD·Decision guide·Metrics and methodologies
TNFD's core global disclosure metrics are intended to create a consistent cross-sector starting point, not a universal table that every organisation fills in identically. The current architecture groups 14 core global indicators around dependencies and impacts on nature and nature-related risks and opportunities.
Helps you decideTNFD Core Global Disclosure Metrics: Land, Water, Pollution, Resources and Nature Risk
Reviewed 11 Aug 2026 10 min Read the guide →
TNFD·Decision guide·Metrics and methodologies
Prepare is the decision and reporting phase of LEAP, not simply the moment when the report is drafted. It converts material dependencies, impacts, risks and opportunities into response and resource-allocation decisions; sets controlled targets and performance measures; confirms governance and engagement; performs a disclosure gap assessment; obtains management and board approvals; and establishes a repeat cycle.
Helps you decideWhat will the organisation do, measure, approve and disclose - and how will progress feed the next LEAP cycle?
Reviewed 10 Aug 2026 10 min Read the guide →
TNFD·Decision guide·Metrics and methodologies
Assess nature impacts as a causal chain rather than a list of activities. Start with the business activity and the direct impact driver - land, freshwater or sea-use change; resource exploitation; pollution; climate change; or invasive alien species - then identify the affected ecosystem and species, spatial and temporal pathway, and resulting change in the state of nature.
Helps you decideWhat direct driver occurs, what element of nature changes, how significant/uncertain is the impact and what evidence or action is required?
Reviewed 10 Aug 2026 10 min Read the guide →
TNFD·Decision guide·Metrics and methodologies
TNFD financial effects are the present or anticipated consequences of nature-related risks and opportunities for an organisation’s financial performance, financial position, cash flows and financing. The analysis should not begin with an invented monetary figure.
Helps you decideWhich operational or strategic transmission channel could affect revenue, expenditure, capital expenditure, assets, liabilities, cash flows, insurance or access to and cost of capital?
Reviewed 11 Aug 2026 13 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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