The way of knowing out the heat to be dissipated just on paper before installing anything requires to know the exact LER (Luminous Efficacy of Radiation) of the LED. Only way to know it accurately is with an spectrometer, although a digital camera and some software might serve aswell with somewhat lover accuracy. Anyway, the heat load for the heatsink dont need to be excessively accurate, so an approximation is usually enough. For that purpose, using 300 lm/W (optical watt, energy of emitted light) is usually good enough.
I have calculated the LER of several white LEDs and the typical ones (CRI 65-80) usually are around 300lm/W, while high CRI ones have LERs lower. Cool tones often are below 300lm/W, most are 270-290lm/W, so using 280lm/W often works fine. While warm whites often are over 300lm/W, up to 330lm/W, similar to neutrals. Generally, LEDs increases a CCT (K rating of light tone) increases (up to 2700K or so, when it often goes down again, but it depends more of the exact spectrum which achieves that CCT than with other tones). Very cool whites (7500K and higher) can have way lower LER (250lm/W).
But in general, it is possible to use 300lm/W for all and get a decent approximation to the heat load. If you want somewhat more accurate results, use 280lm/W for coolwhites and 310lm/W for warmer tones.
After that, just simply calculate or measure lm output, divide it for watts burned (If*Vf) and divide the obtained figure for the LER, so you get the amount of input energy emitted as light, the rest up the unity being heat.
So for example, a coolwhite LED that emits 420lm and burns 3W (say an XP-G for example, simplifying 3V at 1A), it emits at 420/3= 140lm/W. Using a LER of 280lm/W, 140/280=0.5. So 50% of input energy is converted as light, and the remaining 50% (1.5W) is the heat load.
Or a warm white emitting 300lm with 3W of power: 300/3= 100lm/W. Applying a LER of 310lm/W, 100/310=0.32, thus 32% of input light is converted as light and 68% (2.04W) is wasted as heat.
Other threads cover the topic of knowing the lm emitted, either measuring (integrating sphere) or calculating it (with datasheet, first getting the light output for a given current and the derating it for the LED actual temperature).