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

Assurance and controls

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UAE·Explainer·Assurance and controls

Internal Controls for UAE MRV: source completeness, reconciliations, factors, estimates, approvals, audit trails, cybersecurity and internal audit

A defensible UAE MRV process needs controls over the whole data lineage: source completeness, accurate units and factors, period cut-off, estimates, formula changes, independent review, locked submission versions, retained evidence and access security. Article 6 sets the reporting, retention and verification framework but does not prescribe this full company control matrix.

Helps you decideInternal Controls for UAE MRV: source completeness, reconciliations, factors, estimates, approvals, audit trails, cybersecurity and internal audit

Reviewed 11 Aug 2026 6 min Read the guide →

UAE·Explainer·Assurance and controls

UAE Climate Law Verification: Scope, Independence and Assurance Readiness

Begin by identifying which verification is required: internal quality control, authority verification under Article 6, independent GHG verification under a local programme, or sustainability / financial-report assurance for another purpose. Then agree the subject matter, criteria, facility and source boundary, gases, reporting period, methods, level of assurance, materiality, site work, treatment of estimates, deliverables and correction process.

Helps you decideUAE Climate Law Verification: Scope, Independence and Assurance Readiness

Reviewed 11 Aug 2026 12 min Read the guide →

UAE·Explainer·Assurance and controls

UAE Climate Law and Paris Agreement Article 6 What Companies Need to Know

Paris Agreement Article 6 is an international cooperation and accounting layer, not the corporate MRV requirement in Article 6 of the UAE Climate Law. Article 6.2 covers cooperative approaches and ITMOs; Article 6.4 creates a UNFCCC-supervised mechanism.

Helps you decideUAE Climate Law and Paris Agreement Article 6 What Companies Need to Know

Reviewed 11 Aug 2026 5 min Read the guide →

UAE·Explainer·Assurance and controls

UAE Emission-Reduction Plan: Actions, KPIs, Evidence and Board Oversight

A defensible UAE emission-reduction plan should connect a verified baseline to clearly bounded targets, named actions, accountable owners, capital and operating resources, expected annual reductions, implementation milestones, actual measured savings, variance explanations and board-level decisions. Article 4 of Federal Decree-Law No.

Helps you decideUAE Emission-Reduction Plan: Actions, KPIs, Evidence and Board Oversight

Reviewed 11 Aug 2026 11 min Read the guide →

UAE·Explainer·Assurance and controls

UAE Climate Law Board and CFO Briefing: Ten Decisions to Make Now

The board and CFO should make ten controlled decisions now: how designation and new rules will be watched; who owns the programme and resources; which entities, facilities and sources are in each boundary; which methods and factors are approved; how data and evidence will be controlled; what verification route applies; how reduction and adaptation plans connect to capital; how carbon credits are treated; which claims are permitted; and how regulators will be engaged. The law does not prescribe this exact governance template, but delaying these decisions makes later filing, verification and public claims materially harder to defend.

Helps you decideUAE Climate Law Board and CFO Briefing: Ten Decisions to Make Now

Reviewed 11 Aug 2026 11 min Read the guide →

UAE·Explainer·Assurance and controls

UAE Climate Governance: Board, CFO, HSE, Legal and the Question of a Climate Committee

Article 9 does not require every company to create a climate committee. It allows the UAE Cabinet to establish climate-action boards or committees at State level, with federal, local and private-sector representation.

Helps you decideHow to allocate climate-law ownership and decision rights, and whether a dedicated corporate climate committee is proportionate.

Reviewed 10 Aug 2026 11 min Read the guide →

UAE·Explainer·Assurance and controls

Article 6 Designation Explained: When UAE MRV Duties Attach to a Source

The Article 6 duties attach to Sources determined by MOCCAE and the competent authority, in coordination with the entity concerned. The Decree-Law does not specify one exclusive designation format.

Helps you decideWhether designation evidence exists, what unit it covers and which reporting instructions follow.

Reviewed 11 Aug 2026 6 min Read the guide →

UAE·Explainer·Assurance and controls

UAE Carbon Credits: Project Registration, Baselines, Additionality and Verification

A UAE carbon-credit project should pass a series of separate gates: establish legal eligibility and title; define the project boundary; select the current approved methodology; set a defensible baseline; demonstrate the required additionality or regulatory-surplus tests; operate a controlled monitoring plan; complete any methodology-required validation; obtain independent verification from an authorised or accredited provider; secure Registry approval and any issuance record; and control transfer, ownership, retirement and public claims. Cabinet Resolution No. 67 sets important approval and verification conditions, but it does not itself provide one complete methodology for every project.

Helps you decideHow to separate project eligibility, methodology, baseline, additionality, monitoring, validation, verification, Registry approval, transfer, retirement and claims - and what evidence is needed at eac

Reviewed 10 Aug 2026 14 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

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.

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