انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 2: General Disclosures·Disclosure GRI 2-1

Organizational details

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ GRI.

افتح المصدر الرسمي لـ GRI قارن تقارير حقيقية ← ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-07-18
RK راجعه 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 مواد تعليمية من LRA · لم تصدرها أو تعتمدها GRI

المعيار

GRI 2: General Disclosures

Disclosure GRI 2-1

ساري اعتبارًا من

2023-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-07-18

مواد تعليمية من LRA · لم تصدرها أو تعتمدها GRI

لإعداد هذا الإفصاح
4حقول للإعداد 4ادعاءات للتحقق 6مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

Disclosure 2-1 requires an organisation to report its legal name, its nature of ownership and legal form, the location of its headquarters and its countries of operation. These four details provide basic information about the reporting organisation.

The entities included in the organisation’s sustainability reporting and the approach used to consolidate their information are addressed separately under Disclosure 2-2. Reasons for omission are not permitted for Disclosure 2-1, so all four required items must be reported.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ GRI.

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Legal name The organisation’s legal name. If it uses a commonly known trading or business name that is different, report that name in addition to the legal name. Certificate of incorporation, company registry extract, constitutional documents, or equivalent legal registration record. Legal / Company Secretariat
Nature of ownership and legal form Whether the organisation is publicly or privately owned and whether it is an incorporated entity, partnership, sole proprietorship, nonprofit, association, charity or another type of entity. Current legal entity record, constitutional or formation documents, public filing, or equivalent corporate record. Legal / Finance
Location of headquarters The location of the organisation’s global administrative centre — the place from which it is controlled or directed. Authoritative company profile, annual report, corporate directory, or another record that identifies the headquarters. A registered-office record is suitable only if it also confirms the headquarters location. Legal / Corporate Affairs
Countries of operation The complete list of countries where the organisation operates. Do not replace the country list with regions or aggregated location groups. Country operating list, management reporting pack, legal entity map, or regional business records. Operations / Finance
＋ إظهار العناصر الفرعية لـ GRI 2-1 (قائمة عمل LRA)

كيفية إعداده

Confirm the organisation that is using the GRI Standards. Use Disclosure 2-2, not Disclosure 2-1, to identify the entities included in its sustainability reporting.
Collect the organisation’s legal name, nature of ownership and legal form, location of headquarters and countries of operation.
Check that the country list covers every country where the organisation operates and is not reduced to selected sites, markets or regions.
Gather current source records for each item. Confirm separately that any registered-office record used as evidence identifies the actual headquarters.
Prepare the disclosure in a clear format, using either short narrative statements or a simple table, and make sure each required item is covered once and only once.
Check that all four required items are reported completely and accurately. Reasons for omission are not permitted for Disclosure 2-1.

اطلب البيانات

Request the entity profile details

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

What current records confirm the organisation’s legal name, nature of ownership and legal form, headquarters and countries of operation?

Use the organisation’s own internal labels first, then map them to the report wording. Ask separately for the headquarters because the registered office may be in a different location.

طلب ضعيف

Please provide the GRI 2-1 information for the organisation.

لماذا يفشل: This uses framework language only and does not identify the four required items, the evidence needed or the distinction between a registered office and headquarters.

طلب أفضل

Please send the current legal name, any different commonly known trading or business name, nature of ownership and legal form, location of headquarters and countries of operation. Include the source record and last updated date; if the registered office differs from headquarters, identify both.

نموذج بريد إلكتروني رسمي
Subject: Request for organisational details for sustainability reporting

Hi [Name],

Could you please share the current records for the organisation identified in our sustainability report?

We need the following items:
- Legal name
- Any commonly known trading or business name that differs from the legal name
- Nature of ownership and legal form
- Location of headquarters
- Countries of operation

Please include the source record used and the date it was last updated. If the registered office differs from the headquarters, please identify both and confirm which location is the organisation’s global administrative centre.

This is an LRA training template; please adapt it to your organisation’s terms and check the official source before sign-off.

Many thanks,
[Your name]
نسخة مختصرة لـ Teams / Slack
Hi [Name] — could you send the current legal name, any different trading name, nature of ownership and legal form, headquarters and countries of operation, with the source record and last updated date? Please use your team’s own labels if different, and then we’ll map them to the report wording. Thanks.

أمثلة قطاعية

Manufacturing

السياق. A group with a UK parent, overseas sales offices, and several production sites

الطلب المُكيَّف. Please share the current legal name, nature of ownership and legal form, location of headquarters and every country of operation for the organisation identified in the report. Add any different commonly known trading name and include the source record and last updated date.

مثال على الرد. Prepared by: Company Secretariat; Team / function: Legal; Date provided: 12 March 2026; Organisation: Northbridge Manufacturing plc; Nature of ownership and legal form: Publicly owned public limited company; Headquarters: Manchester, United Kingdom; Countries of operation: United Kingdom, France and Poland; Source record: Corporate entity profile; Last updated: 28 February 2026; Approver: Company Secretary.

Financial services

السياق. A regulated group with a holding company, branch network, and overseas offices

الطلب المُكيَّف. Please provide the organisation’s legal name, nature of ownership and legal form, headquarters and complete countries-of-operation list. Confirm whether the registered office is also the global administrative centre and attach the current corporate record.

مثال على الرد. Prepared by: Legal Entity Management; Team / function: Company Secretariat; Date provided: 20 April 2026; Organisation: Northbridge Financial Services Ltd; Nature of ownership and legal form: Privately owned limited company; Headquarters: London, United Kingdom; Countries of operation: United Kingdom, Ireland and Belgium; Source record: Corporate records database; Last updated: 15 April 2026; Approver: General Counsel.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

Report the organisation’s legal name, nature of ownership and legal form, location of headquarters and countries of operation. Treat any preparation date or internal change check as an LRA quality-control step, not as an additional GRI 2-1 requirement.

ملاحظة سياقية

These four details identify the organisation. Refer separately to Disclosure 2-2 for the entities included in sustainability reporting and the consolidation approach.

بيان التقلبات

Optional LRA quality-control note: confirm that the four reported details remain current before sign-off. GRI 2-1 does not itself require a change or fluctuation statement.

مُدخل في فهرس المحتوى

GRI 2-1 Organizational details — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 2-1 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
The information reported for this disclosure reconciles to the underlying source records.What is reported cannot be traced back to the systems or documents it was drawn from, or does not tie out to them.Current company records reconciled to the four items reported
The legal name and any additional trading or business name are reported correctly.The disclosure gives only a brand or shortened name, or presents a trading name as the legal name.Company register extract, constitutional document or equivalent legal entity record
The reported headquarters is the organisation’s global administrative centre.A registered office, mailing address or operational site is reported as headquarters without supporting that conclusion.Authoritative company profile, annual report or corporate record identifying the headquarters
All four required items are reported completely and accurately.One or more required items are missing, or the countries of operation are replaced by regions, selected locations or an incomplete list.Four-item completion check against the official GRI 2-1 requirements and the organisation’s country-of-operation records

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

Only a trading or business name is given, without the legal name.
Shareholders or owners are listed, but the nature of ownership and legal form are not stated.
A registered office or mailing address is reported as headquarters without confirming that it is the global administrative centre.
Countries of operation are replaced by regions, selected sites or an incomplete list.
GRI 2-2 reporting-boundary information is presented as if it were a GRI 2-1 requirement.
One of the four required items is omitted; reasons for omission are not permitted for Disclosure 2-1.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong owner askedThe team chases a sustainability contact for legal name or head office details, when those facts usually sit with company secretarial, legal, or corporate records.
Framework language used too earlyPeople ask for the organisation’s details in reporting jargon instead of the business terms used in registers, filings, or internal directories, so the source team cannot match the request.
GRI 2-1 and GRI 2-2 mixed togetherThe request asks for the sustainability-reporting boundary, subsidiaries or consolidation approach instead of the four organisational details required by GRI 2-1.
＋ عرض 6 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Trading name differs from legal nameReport the legal name and add the commonly known trading or business name when it differs. Do not treat the trading name as an internal label that must be omitted.
Registered office differs from headquartersReport the location of the global administrative centre. A registered-office address is supporting evidence only when it also confirms the headquarters.
Public ownership with a controlling shareholderState the nature of ownership and legal form. A controlling shareholder may be mentioned as additional context, but naming shareholders is not a substitute for the required description.
＋ عرض 5 عناصر إضافية

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative (synthetic) example — consumer goods

Northbridge Consumer Products Ltd is a privately owned limited company. Its headquarters are located in Manchester, United Kingdom. The organisation operates in the United Kingdom, Ireland, France, Germany, Poland and Spain. Northbridge is its commonly known trading name.

This example reports the legal name, adds a different trading name, states the nature of ownership and legal form, identifies the headquarters and lists every country of operation.

Illustrative (synthetic) example — renewable energy

Caledonia Renewable Energy plc is a publicly owned public limited company. Its headquarters are located in Edinburgh, United Kingdom. The organisation operates in the United Kingdom, Denmark, Sweden and Norway.

This example states the four required items directly. Information about subsidiaries and the sustainability-reporting perimeter belongs under GRI 2-2.

تقارير الشركات

كيف تُفصح الشركات عن GRI 2-1 عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية
Interconexión Eléctrica S.A. E.S.P.
Electric Utilities / IPP / Energy Traders · Colombia · 2024
افتح التقرير ←
ISA’s company profile identifies Interconexión Eléctrica S.A. E.S.P., describes it as a mixed private-public owned utility incorporated as a joint-stock company and locates it in Medellín, Colombia (p.11). The following country profile lists its operating presence (p.13). These are the relevant GRI 2-1 facts; biodiversity, remediation and GRI 205-2 content are not evidence for this disclosure.
Aguas Andinas S.A.
Water Utilities · Chile · 2025
افتح التقرير ←
Aguas Andinas reports its legal name and legal address in the company-information block (p.3), identifies the entity as a public company in the financial statements (p.314) and refers to its corporate headquarters in Santiago (p.121). A complete countries-of-operation statement was not found in the cited GRI 2-1 evidence, so that sub-element should be assessed as not found rather than described as lacking a ‘headline value’.
Empresas CMPC S.A.
Forest and Paper Products · Chile · 2024
افتح التقرير ←
CMPC’s opening company-information block reports Empresas CMPC S.A. and its head office at Agustinas 1343, Santiago, Chile, and marks the page for GRI 2-1 (p.1). The report also includes CMPC Around the World (p.26) and a dedicated Ownership Structure section (p.30). The previous claim of a complete absence of GRI 2-1 information was therefore incorrect.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ GRI 2-1؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A group report is being drafted for a parent company with two subsidiaries. The draft names the trading brand on the cover, but the legal entity that signs contracts is different and the group has operations in the UK, Ireland and France.

سWhich entity should be described, and what core details need to be pulled together before sign-off?
أظهر الإجابة النموذجية ←

A preparer has the company’s registered name and head office city, but the ownership structure is still being finalised after a recent reorganisation. The draft also lists only the UK, even though the business has active operations in Germany and Spain.

سCan the disclosure be signed off with the missing ownership detail and the incomplete country list?
أظهر الإجابة النموذجية ←

A UK-headquartered business has a branch office in Singapore and a sales team in the Netherlands, but all strategic decisions are made in London. The draft writer is unsure whether to list only the head office country or every place with staff.

سHow should the location and country information be framed so it reflects the organisation accurately?
أظهر الإجابة النموذجية ←

A preparer is compiling the opening profile for a report and has three versions of the company name in circulation: the marketing name, the abbreviated group name and the full registered name. The legal team confirms that only one of these is the entity’s registered name.

سWhich name should be used in the disclosure, and what should the preparer do if internal documents use different labels?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

GRI

GRI 2-1

ضمن GRI 2: General Disclosures

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Nomination and selection of the highest governance body → بطاقةChair of the highest governance body → بطاقةRole of the highest governance body in overseeing the management of impacts → بطاقةDelegation of responsibility for managing impacts → بطاقةRole of the highest governance body in sustainability reporting → بطاقة تصفّح جميع الإفصاحات ←

المزيد في GRI 2 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

For GRI 2-1, what exact company details should I gather before drafting the disclosure?+
How do I use the step-by-step 'how to prepare' section for GRI 2-1 in practice?+
Who should own the GRI 2-1 data collection in a company, and how do I assign it?+
What evidence should I keep for GRI 2-1 so the disclosure is assurance-ready?+
What are the four assurance claims I need to check for GRI 2-1?+
What are the most common mistakes people make when reporting GRI 2-1?+
How do I turn the GRI 2-1 data into a draft disclosure?+
Can I use the synthetic example on the GRI 2-1 page as a template for my own disclosure?+
What is in the Prep & Assurance workbook for GRI 2-1, and how should I use it?+
When should I use the printable Library Card PDF for GRI 2-1?+
Does the GRI 2-1 page give me a one-to-one ESRS or IFRS mapping?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

GRI 2-1 legal name evidence pack what should I include?GRI 2-1 nature of ownership and legal form how do I evidence it for assurance?GRI 2-1 headquarters and countries of operation what data sources are acceptable?GRI 2-1 how to avoid common reporting gaps in the disclosure draftGRI 2-1 how to use the workbook to prepare the disclosureGRI 2-1 narrative starters for a draft disclosureGRI 2-1 content index line how do I write itGRI 2-1 assurance claims claim risk evidence how should I structure themGRI 2-1 synthetic example disclosure table what should I look forGRI 2-1 who should sign off the company details before reportingGRI 2-1 what belongs in the evidence pack for the legal name and headquartersGRI 2-1 from company reports table how do I use it for benchmarking

تعمّق أكثر · GRI 2-1

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →
كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/gri-2-1/