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

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

Disclosure guides

Omissions and claims

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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·Explainer·Omissions and claims

Double Counting in UAE Carbon Markets Issuance Use Claims and NDC Accounting

Double counting is prevented by treating the mitigation result, the credit unit, ownership, retirement or cancellation, corporate claim and NDC accounting as separate but linked records. A unique serial number does not by itself solve every risk: the registry must prevent duplicate issuance and reuse; contracts and claim registers must prevent incompatible seller and buyer claims; and a corresponding adjustment should be asserted only where the mitigation outcome is validly authorised for international use and the relevant Party accounting is evidenced.

Helps you decideDouble Counting in UAE Carbon Markets Issuance Use Claims and NDC Accounting

Reviewed 11 Aug 2026 7 min Read the guide →

UAE·Explainer·Omissions and claims

UAE Climate Neutrality Pathway and Corporate Targets: How to Align Without Overclaiming

Aligning a corporate target with the UAE climate-neutrality pathway means translating national and sector direction into the organisation’s own controlled inventory, business model, investment plan and governance - not copying a national percentage into a company target. The UAE’s NDC 3.0 sets an economy-wide goal to reduce national net GHG emissions by 47% by 2035 from a 2019 baseline, while Article 5 provides for annual sector targets and sector plans to be set and updated through government processes.

Helps you decideUAE Climate Neutrality Pathway and Corporate Targets: How to Align Without Overclaiming

Reviewed 11 Aug 2026 16 min Read the guide →

UAE·Explainer·Omissions and claims

UAE National Register for Carbon Credits: Who Must Register and What It Records

Cabinet Resolution No. 67 of 2024 applies across the UAE, including financial and non-financial free zones, to three categories: entities with annual UAE Scope 1 and Scope 2 emissions at or above 0.5 million tCO2e; below-threshold public or private entities that voluntarily apply to register and obtain or trade approved credits; and carbon-credit trading platforms. High-emitting entities must register.

Helps you decideWhether an entity is within mandatory registration, may participate voluntarily or is acting as a trading platform, and which records and approvals are separate.

Reviewed 11 Aug 2026 9 min Read the guide →

UAE·Decision guide·Omissions and claims

UAE Climate Law Scope 2 Emissions: Electricity, Cooling, Renewable Contracts and I-RECs

Federal Decree-Law No. (11) of 2024 does not itself prescribe a universal “Scope 2” calculation, a location-based and market-based pair, or a legal treatment for I-RECs and other energy attributes. For a regulated UAE output, follow the competent authority’s approved method and form.

Helps you decideDetermine the authority-required purchased-energy treatment and, separately, whether a GHG Protocol location-based and market-based view is needed.

Reviewed 10 Aug 2026 16 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 Technical leadership Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI 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

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

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