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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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.
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Answers from the published guides · 275 disclosure cards · 1,211 indexed reports
Disclosure guides
New standards and transition
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No published guide covers that yet.
The guides tier is written framework by framework rather than thinly across all of them. Meanwhile the Hub search reaches 272 disclosure cards and 1211 indexed company reports, which is where a question about a specific requirement is most likely to be answered today.
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.
- 01Answer
The question is stated as a reporting team would ask it, and settled in the opening lines.
- 02Basis
The official source and edition are named, and kept clearly apart from our reading of them.
- 03Judgement
The points the standard leaves open are marked, with what a defensible position looks like.
- 04Action
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.
GRI Standards
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?
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.
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