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.

  • 478 guides published
  • Practitioner-written, technically reviewed
  • A named reviewer, with a date
  • Free to read

✓ LRA AI Assistant · Human-in-the-loop

Not sure how to phrase the question? Describe the situation.

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.

Try
2 free answers Automated · the LRA team is one click away

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

Disclosure guides

Data and evidence

Clear the filters and show every guide →

UAE·Explainer·Data and evidence

UAE Climate Inspections and Judicial Officers How to Build an Inspection Ready Evidence File

Inspection readiness starts with a controlled evidence file rather than a last-minute document search. Article 14 allows designated employees to have judicial-officer capacity to detect violations, while Article 6 requires designated sources to retain measured-emission records for five years and enable access by relevant employees with that capacity.

Helps you decideUAE Climate Inspections and Judicial Officers How to Build an Inspection Ready Evidence File

Reviewed 11 Aug 2026 6 min Read the guide →

UAE·Explainer·Data and evidence

Estimates and Data Quality Under the UAE Climate Law: What Is Defensible?

An estimate can be defensible when direct measurement is unavailable or disproportionate, the applicable methodology permits the approach, the proxy represents the same activity as closely as practicable, the calculation is reproducible, assumptions and uncertainty are recorded, a reviewer challenges the result, and the organisation has a realistic remediation plan. Defensible does not mean perfect.

Helps you decideEstimates and Data Quality Under the UAE Climate Law: What Is Defensible?

Reviewed 11 Aug 2026 12 min Read the guide →

UAE·Explainer·Data and evidence

UAE Climate Reporting Software Minimum Requirements for an MRV Platform

A useful corporate MRV platform should control the entity, facility and source register; factor and methodology versions; unit conversions and calculations; estimates and uncertainty; evidence and approvals; immutable audit logs; verifier access; authority-ready exports; five-year retention; and security. The UAE National MRV System was launched in October 2025 as an integrated national platform, but public launch information does not replace entity-specific filing instructions or disclose every interface specification.

Helps you decideUAE Climate Reporting Software Minimum Requirements for an MRV Platform

Reviewed 11 Aug 2026 6 min Read the guide →

UAE·Toolkit·Data and evidence

UAE Climate Law MRV Control and Evidence Pack

A package-level toolkit containing LRA_UAE_Climate_Law_MRV_Control_and_Evidence_Pack.xlsx, 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 →

UAE·Explainer·Data and evidence

UAE Climate Law Compliance Checklist and Free MRV Readiness Template

Use the downloadable workbook to structure six linked tasks: confirm applicability and designation; maintain a regulatory watchlist; map facilities, emission sources, data owners and evidence; control methods, factors, estimates and changes; test internal controls and verification readiness; and close reduction, adaptation, approval, filing and public-claims gates. The workbook is a readiness and evidence tool, not an official filing form, legal opinion or compliance certificate.

Helps you decideUAE Climate Law Compliance Checklist and Free MRV Readiness Template

Reviewed 11 Aug 2026 9 min Read the guide →

UAE·Explainer·Data and evidence

UAE Climate Law MRV Requirements: Measurement, Reporting, Verification and Data Retention

A designated Source needs a controlled process that measures emissions regularly, prepares an emissions inventory, submits periodic reports in the approved form, records current and planned reduction measures and expected results, and retains measured-emissions records for five years. The Decree-Law leaves detailed boundary, gases, methods, reporting periods, deadlines and verification arrangements to MOCCAE or the competent authority.

Helps you decideHow to convert the legal duty and current authority instructions into data, calculations, controls, submission and retention.

Reviewed 11 Aug 2026 8 min Read the guide →

UAE·Explainer·Data and evidence

First UAE MRV Reporting Cycle: legal route, boundaries, facilities, methods, data controls, dry runs, verification, board approval and filing

Treat the first UAE MRV cycle as a twelve-month controlled implementation project rather than a last-minute calculation. Begin with legal route and authority engagement, then lock boundaries, map facilities and emission sources, approve methods and factors, run recurring data and evidence controls, complete a pilot close, connect reduction and adaptation plans, perform internal review, confirm verification, obtain board approval and retain the exact submitted version.

Helps you decideFirst UAE MRV Reporting Cycle: legal route, boundaries, facilities, methods, data controls, dry runs, verification, board approval and filing

Reviewed 11 Aug 2026 11 min Read the guide →

UAE·Decision guide·Data and evidence

UAE Climate Law for Logistics and Transport: Fleets, Warehouses and Contractor Data

A logistics company should build its UAE Climate Law inventory from a controlled transport and facility population, not from fuel expense alone. Determine how the authority treats owned vehicles, finance and operating leases, rented vehicles, forklifts, marine or specialist assets, subcontractors and temporary equipment.

Helps you decideWhich vehicles, equipment, warehouses, cooling systems and contractor activities belong in the authority-defined Source and which remain separate value-chain screening.

Reviewed 10 Aug 2026 17 min Read the guide →

UAE·Decision guide·Data and evidence

UAE Climate Law for Industrial Companies: Process Emissions, Permits and Reduction Plans

An industrial company should build its UAE Climate Law inventory from the physical process and permit boundary, not from utility invoices alone. The source register should cover stationary combustion, process reactions, fugitive releases, flaring or venting, refrigerants, backup generation and any other sources required by the authority.

Helps you decideWhich physical sources, gases, methods and facility units belong in the authority-defined inventory, and what evidence supports each result.

Reviewed 10 Aug 2026 15 min Read the guide →

UAE·Decision guide·Data and evidence

How to Prepare for UAE Climate Law Compliance: Step-by-Step MRV Roadmap

Start with applicability and authority confirmation, not with an emissions spreadsheet. A defensible UAE MRV programme identifies the legal entity and facilities, records which authority and instrument apply, locks the organisational and operational boundary, creates a complete emissions-source register, approves methods and data owners, builds reproducible calculations and evidence controls, prepares for verification or regulator challenge, links the inventory to current and planned reduction measures, and obtains management and board approval.

Helps you decideExplain why a regulator-controlled applicability and authority record comes before calculation.

Reviewed 11 Aug 2026 15 min Read the guide →

UAE·Decision guide·Data and evidence

How to Build a UAE Climate Law GHG Inventory: Sources, Boundaries and Evidence

Build the inventory in two connected layers. First, establish the legal and authority-defined reporting perimeter: which Source, facility, activity, gas, period and submission route are actually covered.

Helps you decideDefine the regulated perimeter and create a calculation-and-evidence structure that can be updated when authority instructions become more specific.

Reviewed 10 Aug 2026 16 min Read the guide →

UAE·Explainer·Data and evidence

Five-Year Data Retention Under Article 6: What Records Should Companies Keep?

Retain more than the final emissions report. For each analysis and reporting cycle, preserve the legal and boundary basis, raw operating records, invoices and meter data, maintenance and calibration evidence, laboratory results, factors and GWP versions, calculation workbooks and scripts, estimate files, reconciliations and approvals, verifier requests and findings, the exact submitted package, receipts, corrections and authority correspondence.

Helps you decideFive-Year Data Retention Under Article 6: What Records Should Companies Keep?

Reviewed 11 Aug 2026 11 min Read the guide →

UAE·Explainer·Data and evidence

UAE Climate Law Penalties: Article 6 Fines, Repeat Violations and Evidence of Compliance

The UAE Climate Law contains a serious statutory fine range, but a defensible penalty analysis begins with the underlying Article 6 duty. The authority or court would need to connect the alleged conduct to a Source that was subject to Article 6(1), the applicable standard, form, reporting period or instruction, and a proven failure to measure, report, provide reduction information, retain records or permit access as required.

Helps you decideUAE Climate Law Penalties: Article 6 Fines, Repeat Violations and Evidence of Compliance

Reviewed 11 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.

Found the answer?

Turn the decision into a disclosure.

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.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

/en/knowledge-hub/disclosure-guides/ Wave 1 — English only