Disclosure LibraryPractitioner guidance for every reporting disclosure

London Reporting Academy·Disclosure Library

Prepare a disclosure from requirement to sign-off.

One working file per requirement. Open a Disclosure Card to see what the requirement means, which information to collect, who is likely to own it, what evidence to retain, how to draft it and what to check before review or assurance.

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Search by code, requirement wording or topic.

Not sure which disclosure applies? Resolve the question in Disclosure Guides →

275
disclosure cards published
7
frameworks catalogued
1,211
published reports indexed
315,012
pages with citations

Indexed published reports

Nokian Tyres Pirelli & C. S.p.A. Intesa Sanpaolo S.p.A. LANXESS Aktiengesellschaft REN - Redes Energéticas Nacionais, SGPS, S.A. Snam S.p.A. Mowi ASA EDP, S.A. Bakkafrost P/F Iberdrola, S.A. Kakao Corp. Acciona, S.A.

1,211 published reports behind the cards — every cover opens a disclosure it evidences.

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Answers from the disclosure cards · 275 cards · 1,211 indexed reports · official sources named on every card

What opens inside a Disclosure Card

One requirement becomes a working file for the reporting team.

Understand
What the requirement asks, its boundary and related disclosures.
Prepare
The fields to collect, likely owners and evidence for each field.
Request
The business question, and the internal email or Teams request.
Draft
Method notes, context prompts and report-placement guidance.
Check
Claims to verify, common gaps, judgement points and assurance risks.
Compare
Illustrative wording, and examples from published reports.

Requirement → Data → Evidence → Draft → Review

Disclosure catalogue Choose a framework, open a standard, then open the requirement you need.
GRI 2 — General Disclosures 30 requirements · 30 cards
GRI 2 General Disclosures

Entity and governance, strategy and policies, stakeholder engagement, and the reporting basis itself.

30 disclosures all cards live
GRI 3 — Material Topics 3 requirements · 3 cards
GRI 3 Material Topics

How material topics were determined, the list of them, and how each one is managed.

3 disclosures all cards live
GRI — Topic Standards (100/200/300/400) 107 requirements · 107 cards
GRI 101 Biodiversity

Sites in sensitive areas, impact drivers, ecosystem condition, and impacts in the supply chain.

8 disclosures all cards live In effect 2026
GRI 102 Climate Change

Transition plan, GHG emissions and removals, carbon credits, and a just transition.

10 disclosures all cards live Effective 2027
GRI 103 Energy

Energy consumption, self-generation, the energy mix and reductions.

5 disclosures all cards live Effective 2027
GRI 201 Economic Performance

Economic value generated, pension obligations, government support, and climate-related financial effects.

4 disclosures all cards live
GRI 202 Market Presence

Entry-level wages against local minimums, and senior hires from the local community.

2 disclosures all cards live
GRI 203 Indirect Economic Impacts

Infrastructure investments and services, and the indirect impacts that follow from them.

2 disclosures all cards live
GRI 204 Procurement Practices

Proportion of spending on local suppliers at significant locations of operation.

1 disclosure all cards live
GRI 205 Anti-corruption

Corruption risk assessment, communication and training, and confirmed incidents.

3 disclosures all cards live
GRI 206 Anti-competitive Behavior

Legal actions for anti-competitive behaviour, anti-trust and monopoly practices.

1 disclosure all cards live
GRI 207 Tax

Tax approach and governance, stakeholder engagement, and country-by-country reporting.

4 disclosures all cards live
GRI 301 Materials

Materials used, recycled input materials, and reclaimed products and packaging.

3 disclosures all cards live
GRI 302 Energy

Energy consumption inside and outside the organization, intensity, and reductions.

5 disclosures all cards live Replaced by GRI 103 in 2027
GRI 303 Water and Effluents

Water as a shared resource, withdrawal, discharge and consumption.

5 disclosures all cards live
GRI 304 Biodiversity

Sites near protected areas, significant impacts, habitats protected or restored, and IUCN species.

4 disclosures all cards live Replaced by GRI 101
GRI 305 Emissions

Scope 1, 2 and 3 emissions, intensity, reductions, ozone-depleting substances and other air emissions.

7 disclosures all cards live Replaced by GRI 102 in 2027
GRI 306 Waste

Waste-related impacts, waste generated, and waste diverted from and directed to disposal.

5 disclosures all cards live
GRI 308 Supplier Environmental Assessment

New suppliers screened on environmental criteria, and negative impacts in the supply chain.

2 disclosures all cards live
GRI 401 Employment

New hires and turnover, benefits to full-time employees, and parental leave.

3 disclosures all cards live
GRI 402 Labor Management Relations

Minimum notice periods for significant operational changes.

1 disclosure all cards live
GRI 403 Occupational Health and Safety

The OH&S management system, hazard identification, worker participation, and injuries and ill health.

10 disclosures all cards live
GRI 404 Training and Education

Training hours, skills-upgrading programmes, and performance and career development reviews.

3 disclosures all cards live
GRI 405 Diversity and Equal Opportunity

Diversity of governance bodies and employees, and the ratio of basic salary and remuneration.

2 disclosures all cards live
GRI 406 Non-discrimination

Incidents of discrimination, and the corrective actions taken.

1 disclosure all cards live
GRI 407 Freedom of Association and Collective Bargaining

Operations and suppliers where freedom of association and collective bargaining may be at risk.

1 disclosure all cards live
GRI 408 Child Labor

Operations and suppliers at significant risk of incidents of child labour.

1 disclosure all cards live
GRI 409 Forced or Compulsory Labor

Operations and suppliers at significant risk of incidents of forced or compulsory labour.

1 disclosure all cards live
GRI 410 Security Practices

Security personnel trained in the organization's human rights policies and procedures.

1 disclosure all cards live
GRI 411 Rights of Indigenous Peoples

Incidents of violations involving the rights of indigenous peoples.

1 disclosure all cards live
GRI 413 Local Communities

Community engagement and impact assessments, and operations with significant negative impacts.

2 disclosures all cards live
GRI 414 Supplier Social Assessment

New suppliers screened on social criteria, and negative social impacts in the supply chain.

2 disclosures all cards live
GRI 415 Public Policy

Political contributions, by country and recipient.

1 disclosure all cards live
GRI 416 Customer Health and Safety

Health and safety impacts of products and services, and incidents of non-compliance.

2 disclosures all cards live
GRI 417 Marketing and Labeling

Product and service information requirements, and incidents in labelling and marketing.

3 disclosures all cards live
GRI 418 Customer Privacy

Substantiated complaints about breaches of customer privacy and losses of customer data.

1 disclosure all cards live
GRI — Sector Standards 447 requirements catalogued · cards in preparation
GRI 11 Oil and Gas Sector 110 disclosures cards in preparation
GRI 12 Coal Sector 110 disclosures cards in preparation
GRI 13 Agriculture, Aquaculture and Fishing Sectors 99 disclosures cards in preparation
GRI 14 Mining Sector 128 disclosures cards in preparation
ESRS 79 requirements · 75 cards
ESRS 2 General Disclosures

Governance, strategy, impact/risk/opportunity management and the metrics basis every topical standard builds on.

15 disclosures all cards live
ESRS E1 Climate Change

Transition plan, policies and targets, energy, Scope 1–3 emissions, removals, carbon credits and financial effects.

11 disclosures all cards live
ESRS E2 Pollution

Pollution of air, water and soil, substances of concern, and the financial effects.

5 disclosures 2 cards live
ESRS E3 Water and Marine Resources

Water consumption, withdrawal and discharge, marine resources, and the financial effects.

4 disclosures all cards live
ESRS E4 Biodiversity and Ecosystems

Transition plan, impact metrics on species and ecosystems, and the financial effects.

5 disclosures all cards live
ESRS E5 Resource Use and Circular Economy

Resource inflows and outflows, waste, and the financial effects.

5 disclosures all cards live
ESRS G1 Business Conduct

Corporate culture, whistleblowing, corruption and bribery, political influence and payment practices.

6 disclosures all cards live
ESRS S1 Own Workforce

Working conditions, equal treatment, workforce characteristics, pay gap, and incidents.

16 disclosures all cards live
ESRS S2 Workers in the Value Chain

Policies, engagement, remediation channels and targets for workers in the value chain.

4 disclosures all cards live
ESRS S3 Affected Communities

Policies, engagement, remediation channels and targets for affected communities.

4 disclosures all cards live
ESRS S4 Consumers and End-users

Policies, engagement, remediation channels and targets for consumers and end-users.

4 disclosures 3 cards live
coming soon

VSME Disclosure Cards are in preparation

We are building the curated VSME cards — 20 metrics catalogued and cross-referenced. Leave your email below and we will tell you the moment they go live.

IFRS S1 S2 - ISSB 87 requirements · 39 cards
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

Governance, strategy, risk management and metrics for sustainability-related risks and opportunities, plus the general presentation and materiality requirements.

35 disclosures 14 cards live
IFRS S2 Climate-related Disclosures

Climate governance, transition plans, scenario analysis, Scope 1–3 emissions, and cross-industry and industry-based metrics.

52 disclosures 25 cards live
coming soon

SASB Disclosure Cards are in preparation

We are building the curated SASB cards — 1,199 metrics catalogued and cross-referenced. Leave your email below and we will tell you the moment they go live.

Use a Guide to settle the question. Use a Card to prepare the disclosure.
Still deciding what applies, or how to interpret it? Resolve that first, then open the affected cards.

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