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Disclosure guides

Understand the questions behind the standards.

How Disclosure Guides work

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

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How an LRA Disclosure Guide helps: use the GRI omissions example to check the rule, understand the required explanation and prepare the disclosure using the relevant card. GRI 2-1 does not permit omissions.
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It answers from this page, and reaches into the linked disclosure cards when your question is about the standard itself.

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

Disclosure guides

Metrics and methodologies

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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

UAE·Toolkit·Metrics and methodologies

UAE Climate Law Readiness and MRV Control Toolkit

One file and five guides. The workbook holds the readiness and MRV controls in editable form — and the five Knowledge Hub guides from the same package cover who counts as a source, what the federal decree-law requires, when designation attaches, the MRV and data-retention duties, and where implementation now stands.

Helps you decideWhich package files and related guides belong to this toolkit?

Reviewed 11 Aug 2026 3 min Read the guide →

UAE·Decision guide·Metrics and methodologies

How to Choose a UAE GHG Verifier: Accreditation, Competence and Conflicts of Interest

Start by defining what the verifier is being engaged to verify. Federal Decree-Law No. 11 of 2024 does not itself state that every Source must appoint an external verifier: Article 6 places verification of data accuracy and compliance with the Ministry or competent authority.

Helps you decideHow to Choose a UAE GHG Verifier: Accreditation, Competence and Conflicts of Interest

Reviewed 11 Aug 2026 12 min Read the guide →

UAE·Decision guide·Metrics and methodologies

UAE Climate Law for Quarrying and Construction Materials: MRV, Mobile Sources and Abatement

A quarrying or construction-materials inventory should be built around the actual extraction-to-product chain. Typical sources include diesel used by drills, excavators, loaders, haul trucks and generators; electricity used by crushers, screens, conveyors and batching plants; refrigerants; contractor equipment; and process emissions where the operation actually includes calcination or another GHG-generating transformation.

Helps you decideWhich extraction, mobile, fixed-plant, contractor, purchased-energy, fugitive and process sources belong to the designated reporting perimeter.

Reviewed 10 Aug 2026 16 min Read the guide →

UAE·Comparison·Metrics and methodologies

GHG Protocol vs ISO 14064 for UAE Climate Law Compliance

Use the authority's accepted criteria first. Where those criteria are not yet clear, either GHG Protocol or ISO 14064-1 can support a robust provisional inventory, provided the method choice, boundary, factors, estimates, evidence and gaps are documented.

Helps you decideWhich method will structure the provisional inventory, which elements must remain configurable, and what evidence is needed for authority and verifier review.

Reviewed 10 Aug 2026 12 min Read the guide →

UAE·Explainer·Metrics and methodologies

UAE Climate Reporting Periods, Platforms and Filing Deadlines: What to Confirm with Authorities

Do not infer a filing deadline from the law's effective date, the 30 May 2026 Article 18 adjustment date, the annual national data-analysis cycle or a portal used in another jurisdiction. For each Source or facility, obtain a dated written basis confirming the competent authority, designation, reporting period, frequency, deadline and time zone, portal, account and identifiers, current form version, attachments, verification requirement, correction route and evidence of successful submission.

Helps you decideUAE Climate Reporting Periods, Platforms and Filing Deadlines: What to Confirm with Authorities

Reviewed 11 Aug 2026 12 min Read the guide →

UAE·Explainer·Metrics and methodologies

Emission Factors for UAE Climate Reporting: Local Data, IPCC, DEFRA and Supplier Factors

Start with any emission factor, GWP set and calculation basis expressly prescribed by MOCCAE or the relevant competent authority. Where the authority permits choice, prefer UAE-, emirate-, utility-, fuel- or technology-specific data that match the activity, reporting year and unit basis.

Helps you decideEmission Factors for UAE Climate Reporting: Local Data, IPCC, DEFRA and Supplier Factors

Reviewed 11 Aug 2026 13 min Read the guide →

UAE·Decision guide·Metrics and methodologies

UAE Climate Law Scope 1 Emissions: Fuel, Fleet, Processes and Refrigerants

“Scope 1” is a useful GHG Protocol label for direct emissions from sources owned or controlled by the reporting organisation, but it is not a term defined by Federal Decree-Law No. (11) of 2024. For UAE Climate Law readiness, first identify the designated Source or facility and the competent authority’s required perimeter.

Helps you decideIdentify all direct emission sources within the approved perimeter and select a traceable calculation or measurement route for each.

Reviewed 10 Aug 2026 15 min Read the guide →

UAE·Explainer·Metrics and methodologies

UAE Climate Law Gap Assessment: Applicability, MRV, Verification and Reduction Readiness

A defensible UAE Climate Law gap assessment compares a dated, route-specific requirements matrix with operating evidence - not only with the current sustainability report. Score maturity separately across legal status, boundary and source mapping, data and evidence, methods and factors, internal controls, verifier readiness, reduction/adaptation plans, and registry/filing governance.

Helps you decideUAE Climate Law Gap Assessment: Applicability, MRV, Verification and Reduction Readiness

Reviewed 11 Aug 2026 8 min Read the guide →

UAE·Explainer·Metrics and methodologies

Common UAE Climate Law Mistakes: Assuming Universal Filing, Mixing Thresholds and Weak MRV

The most damaging UAE climate-law mistakes are usually classification and evidence errors: treating broad legal scope as a universal filing instruction, using the 0.5 Mt carbon-register threshold or Abu Dhabi 25,000 tCO2e threshold for the wrong route, omitting facilities or emission sources, using unsupported factors, hiding estimates, netting offsets from gross emissions, retaining calculations without source evidence, engaging verification too late and making unqualified “compliant” or “verified” claims. The fix is a route-specific requirements register, complete source map, controlled methods, original evidence, independent review, correction and retest.

Helps you decideCommon UAE Climate Law Mistakes: Assuming Universal Filing, Mixing Thresholds and Weak MRV

Reviewed 11 Aug 2026 8 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 From the answer to the report Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS
GRI and ISSB-IFRS S1 & S2 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 LinkedIn

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

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.

Open disclosure cards See the course →
/en/knowledge-hub/disclosure-guides/ Wave 1 — English only