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Standards Database

Standards Database
2
Disclosure Number
Disclosure Name
Standard Number
Standard Name
Requirement Reference
Requirements
Referred Disclosure Number
Referred Disclosure
Effective Date
Year
Framework
Type
Applicable Roles
PDF
Sector
2-1
4
Organizational Details
GRI-2
General Disclosures
2-1-a
report its legal name
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Organizational Details
GRI-2
General Disclosures
2-1-b
report its nature of ownership and legal form
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Organizational Details
GRI-2
General Disclosures
2-1-c
report the location of its headquarters
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Organizational Details
GRI-2
General Disclosures
2-1-d
report its countries of operation
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2.2
3
Entities included in the organization’s sustainability reporting
GRI-2
General Disclosures
2-2-a
list all its entities included in its sustainability reporting
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Entities included in the organization’s sustainability reporting
GRI-2
General Disclosures
2-2-b
if the organization has audited consolidated financial statements or financial information filed on public record, specify the differences between the list of entities included in its financial reporting and the list included in its sustainability reporting
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Entities included in the organization’s sustainability reporting
GRI-2
General Disclosures
2-2-c
if the organization consists of multiple entities, explain the approach used for consolidating the information, including:
whether the approach involves adjustments to information for minority interests;
how the approach takes into account mergers, acquisitions, and disposal of entities or parts of entities;
whether and how the approach differs across the disclosures in this Standard and across material topics.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-3
4
Reporting period, frequency and contact point
GRI-2
General Disclosures
2-3-a
specify the reporting period for, and the frequency of, its sustainability reporting;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Reporting period, frequency and contact point
GRI-2
General Disclosures
2-3-b
specify the reporting period for its financial reporting and, if it does not align with the period for its sustainability reporting, explain the reason for this;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Reporting period, frequency and contact point
GRI-2
General Disclosures
2-3-c
report the publication date of the report or reported information;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Reporting period, frequency and contact point
GRI-2
General Disclosures
2-3-d
specify the contact point for questions about the report or reported information.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-4
1
Restatements of information
GRI-2
General Disclosures
2-4-a
report restatements of information made from previous reporting periods and explain:
the reasons for the restatements;
the effect of the restatements.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-5
2
External assurance
GRI-2
General Disclosures
2-5-a
describe its policy and practice for seeking external assurance, including whether and how the highest governance body and senior executives are involved;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
External assurance
GRI-2
General Disclosures
2-5-b
if the organization’s sustainability reporting has been externally assured:
provide a link or reference to the external assurance report(s) or assurance statement(s);
describe what has been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
describe the relationship between the organization and the assurance provider.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-6
4
Activities, value chain and other business relationships
GRI-2
General Disclosures
2-6-a
report the sector(s) in which it is active;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Activities, value chain and other business relationships
GRI-2
General Disclosures
2-6-b
describe its value chain, including:
the organization’s activities, products, services, and markets served;
the organization’s supply chain;
the entities downstream from the organization and their activities;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Activities, value chain and other business relationships
GRI-2
General Disclosures
2-6-c
report other relevant business relationships;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Activities, value chain and other business relationships
GRI-2
General Disclosures
2-6-d
describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-7
5
Employees
GRI-2
General Disclosures
2-7-a
report the total number of employees, and a breakdown of this total by gender and by region;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Employees
GRI-2
General Disclosures
2-7-b
report the total number of:
permanent employees, and a breakdown by gender and by region;
temporary employees, and a breakdown by gender and by region;
non-guaranteed hours employees, and a breakdown by gender and by region;
full-time employees, and a breakdown by gender and by region;
part-time employees, and a breakdown by gender and by region;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Employees
GRI-2
General Disclosures
2-7-c
describe the methodologies and assumptions used to compile the data, including whether the numbers are reported:
in head count, full-time equivalent (FTE), or using another methodology;
at the end of the
reporting period
, as an average across the reporting period, or using another methodology;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Employees
GRI-2
General Disclosures
2-7-d
report contextual information necessary to understand the data reported under 2-7-a and 2-7-b;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Employees
GRI-2
General Disclosures
2-7-e
describe significant fluctuations in the number of employees during the reporting period and between reporting periods.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-8
3
Workers who are not employees
GRI-2
General Disclosures
2-8-a
report the total number of workers who are not employees and whose work is controlled by the organization and describe:
the most common types of worker and their contractual relationship with the organization;
the type of work they perform;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Workers who are not employees
GRI-2
General Disclosures
2-8-b
the number of workers who are not employees is reported:
in head count, full-time equivalent (FTE), or using another methodology;
at the end of the reporting period, as an average across the reporting period, or
using another methodology;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Workers who are not employees
GRI-2
General Disclosures
2-8-c
describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-9
3
Governance structure and composition
GRI-2
General Disclosures
2-9-a
describe its governance structure, including committees of the
highest governance body
;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Governance structure and composition
GRI-2
General Disclosures
2-9-b
list the committees of the highest governance body that are responsible for decision- making on and overseeing the management of the organization’s impacts on the economy, environment, and people;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Governance structure and composition
GRI-2
General Disclosures
2-9-c
describe the composition of the highest governance body and its committees by:
executive and non-executive members;
independence;
tenure of members on the governance body;
number of other significant positions and commitments held by each member, and the nature of the commitments;
gender;
under-represented social groups;
competencies relevant to the impacts of the organization;
stakeholder
representation.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-10
2
Nomination and selection of the highest governance body
GRI-2
General Disclosures
2-10-a
describe the nomination and selection processes for the highest governance body and its committees;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Nomination and selection of the highest governance body
GRI-2
General Disclosures
2-10-b
describe the criteria used for nominating and selecting highest governance body members, including whether and how the following are taken into consideration:
views of stakeholders (including shareholders);
diversity;
independence;
competencies relevant to the impacts of the organization.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-11
2
Chair of the highest governance body
GRI-2
General Disclosures
2-11-a
report whether the chair of the
highest governance body
is also a
senior executive
i
n the organization;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Chair of the highest governance body
GRI-2
General Disclosures
2-11-b
if the chair is also a senior executive, explain their function within the organization’s management, the reasons for this arrangement, and how
conflicts of interest
are prevented and
mitigated
.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-12
3
Role of the highest governance body in overseeing the management of impacts
GRI-2
General Disclosures
2-12-a
describe the role of the
highest governance body
and of
senior executives
in developing, approving, and updating the organization’s purpose, value or mission statements, strategies, policies, and goals related to
sustainable development
;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Role of the highest governance body in overseeing the management of impacts
GRI-2
General Disclosures
2-12-b
describe the role of the highest governance body in overseeing the organization’s
due diligence
and other processes to identify and manage the organization’s
impacts
on the economy, environment, and people, including:
whether and how the highest governance body engages with
stakeholders
to support these processes;
how the highest governance body considers the outcomes of these processes;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Role of the highest governance body in overseeing the management of impacts
GRI-2
General Disclosures
2-12-c
describe the role of the highest governance body in reviewing the effectiveness of the organization’s processes as described in 2-12-b, and report the frequency of this review.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-13
2
Delegation of responsibility for managing impacts
GRI-2
General Disclosures
2-13-a
describe how the highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment, and people, including:
whether it has appointed any senior executives with responsibility for the management of impacts;
whether it has delegated responsibility for the management of impacts to other employees;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Delegation of responsibility for managing impacts
GRI-2
General Disclosures
2-13-b
describe the process and frequency for senior executives or other employees to report back to the highest governance body on the management of the organization’s impacts on the economy, environment, and people.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-14
2
Role of the highest governance body in sustainability reporting
GRI-2
General Disclosures
2-14-a
report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization’s material topics, and if so, describe the process for reviewing and approving the information;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Role of the highest governance body in sustainability reporting
GRI-2
General Disclosures
2-14-b
if the highest governance body is not responsible for reviewing and approving the reported information, including the organization’s material topics, explain the reason for this.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-15
2
Conflicts of interest
GRI-2
General Disclosures
2-15-a
describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Conflicts of interest
GRI-2
General Disclosures
2-15-b
report whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts of interest relating to:
cross-board membership;
cross-shareholding with suppliers and other stakeholders;
existence of controlling shareholders;
related parties, their relationships, transactions, and outstanding balances.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-16
2
Communication of critical concerns
GRI-2
General Disclosures
2-16-a
describe whether and how critical concerns are communicated to the highest governance body;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Communication of critical concerns
GRI-2
General Disclosures
2-16-b
report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-17
1
Collective knowledge of the highest governance body
GRI-2
General Disclosures
2-17-a
report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-18
3
Evaluation of the performance of the highest governance body
GRI-2
General Disclosures
2-18-a
describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organization’s impacts on the economy, environment, and people;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Evaluation of the performance of the highest governance body
GRI-2
General Disclosures
2-18-b
report whether the evaluations are independent or not, and the frequency of the evaluations;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Evaluation of the performance of the highest governance body
GRI-2
General Disclosures
2-18-c
describe actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-19
2
Remuneration policies
GRI-2
General Disclosures
2-19-a
describe the remuneration policies for members of the highest governance body and senior executives, including:
fixed pay and variable pay;
sign-on bonuses or recruitment incentive payments;
termination payments;
clawbacks;
retirement benefits;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Remuneration policies
GRI-2
General Disclosures
2-19-b
describe how the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization’s impacts on the economy, environment, and people.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-20
2
Process to determine remuneration
GRI-2
General Disclosures
2-20-a
describe the process for designing its remuneration policies and for determining remuneration, including:
whether independent highest governance body members or an independent remuneration committee oversees the process for determining remuneration;
how the views of stakeholders (including shareholders) regarding remuneration are sought and taken into consideration;
whether remuneration consultants are involved in determining remuneration and, if so, whether they are independent of the organization, its highest governance body and senior executives;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Process to determine remuneration
GRI-2
General Disclosures
2-20-b
report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals, if applicable.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-21
3
Annual total compensation ratio
GRI-2
General Disclosures
2-21-a
report the ratio of the annual total compensation for the organization’s highest-paid individual to the median annual total compensation for all employees (excluding the highest-paid individual);
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Annual total compensation ratio
GRI-2
General Disclosures
2-21-b
report the ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual);
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Annual total compensation ratio
GRI-2
General Disclosures
2-21-c
report contextual information necessary to understand the data and how the data has been compiled.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-22
1
Statement on sustainable development strategy
GRI-2
General Disclosures
2-22-a
report a statement from the highest governance body or most senior executive of the organization about the relevance of sustainable development to the organization and its strategy for contributing to sustainable development.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-23
6
Policy commitments
GRI-2
General Disclosures
2-23-a
describe its policy commitments for responsible business conduct, including:
the authoritative intergovernmental instruments that the commitments reference;
whether the commitments stipulate conducting due diligence;
whether the commitments stipulate applying the precautionary principle;
whether the commitments stipulate respecting human rights;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Policy commitments
GRI-2
General Disclosures
2-23-b
describe its specific policy commitment to respect human rights, including:
the internationally recognized human rights that the commitment covers;
the categories of stakeholders, including at-risk or vulnerable groups, that the
organization gives particular attention to in the commitment;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Policy commitments
GRI-2
General Disclosures
2-23-c
provide links to the policy commitments if publicly available, or, if the policy commitments are not publicly available, explain the reason for this;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Policy commitments
GRI-2
General Disclosures
2-23-d
report the level at which each of the policy commitments was approved within the organization, including whether this is the most senior level;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Policy commitments
GRI-2
General Disclosures
2-23-e
report the extent to which the policy commitments apply to the organization’s activities and to its business relationships;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Policy commitments
GRI-2
General Disclosures
2-23-f
describe how the policy commitments are communicated to workers, business partners, and other relevant parties.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-24
1
Embedding policy commitments
GRI-2
General Disclosures
2-24-a
describe how it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships, including:
how it allocates responsibility to implement the commitments across different levels within the organization;
how it integrates the commitments into organizational strategies, operational policies, and operational procedures;
how it implements its commitments with and through its business relationships;
training that the organization provides on implementing the commitments.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-25
5
Processes to remediate negative impacts
GRI-2
General Disclosures
2-25-a
describe its commitments to provide for or cooperate in the remediation of negative impacts that the organization identifies it has caused or contributed to;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Processes to remediate negative impacts
GRI-2
General Disclosures
2-25-b
describe its approach to identify and address grievances, including the grievance mechanisms that the organization has established or participates in;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Processes to remediate negative impacts
GRI-2
General Disclosures
2-25-c
describe other processes by which the organization provides for or cooperates in the remediation of negative impacts that it identifies it has caused or contributed to;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Processes to remediate negative impacts
GRI-2
General Disclosures
2-25-d
describe how the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation, and improvement of these mechanisms;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Processes to remediate negative impacts
GRI-2
General Disclosures
2-25-e
describe how the organization tracks the effectiveness of the grievance mechanisms and other remediation processes, and report examples of their effectiveness, including stakeholder feedback.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-26
1
Mechanisms for seeking advice and raising concerns
GRI-2
General Disclosures
2-26-a
describe the mechanisms for individuals to:
seek advice on implementing the organization’s policies and practices for responsible business conduct;
raise concerns about the organization’s business conduct.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-27
4
Compliance with laws and regulations
GRI-2
General Disclosures
2-27-a
report the total number of significant instances of non-compliance with laws and regulations during the reporting period, and a breakdown of this total by:
instances for which fines were incurred;
instances for which non-monetary sanctions were incurred;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Compliance with laws and regulations
GRI-2
General Disclosures
2-27-b
report the total number and the monetary value of fines for instances of non- compliance with laws and regulations that were paid during the reporting period, and a breakdown of this total by:
fines for instances of non-compliance with laws and regulations that occurred in the current reporting period;
fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Compliance with laws and regulations
GRI-2
General Disclosures
2-27-c
describe the significant instances of non-compliance;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Compliance with laws and regulations
GRI-2
General Disclosures
2-27-d
describe how it has determined significant instances of non-compliance.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-28
1
Membership associations
GRI-2
General Disclosures
2-28-a
report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-29
1
Approach to stakeholder engagement
GRI-2
General Disclosures
2-29-a
describe its approach to engaging with stakeholders, including:
the categories of
stakeholders it
engages with, and
how
they are
identified;
the purpose of the stakeholder engagement;
how the organization seeks to ensure meaningful engagement with stakeholders.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
2-30
2
Collective bargaining agreements
GRI-2
General Disclosures
2-30-a
report the percentage of total employees covered by collective bargaining agreements;
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
Collective bargaining agreements
GRI-2
General Disclosures
2-30-b
for employees not covered by collective bargaining agreements, report whether the organization determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other organizations.
1/1/2023
2021
GRI
Universal
GRI 2 General Disclosures 2021.pdf
3-1
2
Process to determine material topics
GRI-3
Material Topics
3-1-a
describe the process it has followed to determine its material topics, including:
how it has identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships;
how it has prioritized the impacts for reporting based on their significance;
1/1/2023
2021
GRI
Universal
GRI 3 Material Topics 2021.pdf
Process to determine material topics
GRI-3
Material Topics
3-1-b
specify the stakeholders and experts whose views have informed the process of determining its material topics.
1/1/2023
2021
GRI