انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 2: General Disclosures·Disclosure GRI 2-25

Processes to remediate negative impacts

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.

بطاقة النشر

آخر مراجعة في 2026-07-23
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 2-25

ساري اعتبارًا من

2023-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-07-23

مواد تعليمية من LRA · لم تصدرها أو تعتمدها GRI

جوهر الإفصاح

Disclosure 2-25 requires an organization to describe its commitments and processes for providing for or cooperating in the remediation of negative impacts that it identifies it has caused or contributed to.

Where a negative impact is directly linked to the organization’s operations, products, or services by a business relationship and the organization has not contributed to the impact, the organization is not responsible for providing for or cooperating in remediation. It can, however, play a role in remediation. Directly linked impacts should therefore be addressed separately from impacts caused or contributed to.

Remedy or remediation means the means used to counteract or make good a negative impact. Depending on the circumstances, remedies can include apology, restitution, restoration, rehabilitation, financial or non-financial compensation, guarantees of non-repetition, injunctions or sanctions. Internal corrective or disciplinary action should not automatically be presented as remedy for an affected stakeholder.

The organization must describe its approach to identifying and addressing grievances, including the grievance mechanisms it has established or participates in. A grievance mechanism is a routinized state-based or non-state-based, judicial or non-judicial process through which stakeholders can raise grievances and seek remedy.

Grievance mechanisms should be distinguished from whistleblowing mechanisms. Whistleblowing mechanisms enable individuals to report wrongdoing or breaches of law regardless of whether the reporters themselves have been harmed and are reported under Disclosure 2-26. A shared channel can be relevant to both disclosures only where its different purposes, users and processes are explained clearly.

The organization should identify the intended purpose and users of each grievance mechanism, the impacts or topics it covers, how it operates and who administers it, whether it operates centrally or locally, how grievances are investigated, whether information is communicated to the highest governance body, how confidentiality and non-retaliation are protected, and whether users can raise grievances anonymously or through a third-party representative.

Grievance mechanisms can include operational-level mechanisms, collective-bargaining mechanisms, state-based judicial and non-judicial mechanisms, industry-association mechanisms, and mechanisms administered by international organizations, civil-society organizations or multi-stakeholder initiatives.

The organization must also describe other processes through which it provides for or cooperates in remediation. These are processes other than grievance mechanisms and can lead to remediation without a formal complaint, for example when an actual impact is identified through an impact assessment, human rights due diligence, monitoring, an audit or a civil-society report.

The organization must describe how stakeholders who are intended users of its grievance mechanisms are involved in their design, review, operation and improvement. General stakeholder engagement should not be presented as intended-user involvement unless it specifically concerns the grievance mechanisms and influences how they are designed or operated.

The organization must describe how it tracks the effectiveness of grievance mechanisms and other remediation processes and provide examples of effectiveness, including stakeholder feedback. Effectiveness can be assessed against the UN Guiding Principle 31 criteria: legitimacy, accessibility, predictability, equitability, transparency, rights-compatibility, continuous learning, and, for operational-level mechanisms, engagement and dialogue.

The organization can additionally report how intended users are informed and trained, the hours and languages in which mechanisms are available, non-retaliation protections, user satisfaction, the number and types of grievances, percentages addressed, resolved and resolved through remediation, repeated or recurring grievances, and changes made in response to lessons learned.

Quantitative grievance information is optional and is unlikely to be sufficient on its own. A low number of grievances can mean that few incidents occurred, but it can also indicate that intended users do not know about or trust the mechanism. Closure rates should not be presented as remediation rates unless the reported cases resulted in remedy.

The operation of grievance mechanisms and other remediation processes is reported under Disclosure 2-25. Actual actions taken to remediate negative impacts for material topics are reported under GRI 3-3-d-ii. Environmental remediation falls within Disclosure 2-25 only where it is connected to impacts on stakeholders or to grievances raised by stakeholders.

If the organization has not established or does not participate in a grievance mechanism, does not have other remediation processes, does not involve intended users, or does not track effectiveness, it should report this fact directly. Reasons for omission are permitted where required information exists but cannot be reported; the affected requirement, applicable reason and required explanation must then be provided in the GRI content index.

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
Commitments to provide for or cooperate in remediation Describe commitments and processes for remediation where the organisation caused or contributed to negative impacts. Dated source records, governance papers and approval evidence supporting commitments to provide for or cooperate in remediation. Human Rights / Legal / Sustainability
Approach to grievances and grievance mechanisms Describe the approach to identifying and addressing grievances, including mechanisms established or participated in. Dated source records, governance papers and approval evidence supporting approach to grievances and grievance mechanisms. Human Rights / Legal / Sustainability
Other remediation processes Describe remediation processes other than grievance mechanisms. Dated source records, governance papers and approval evidence supporting other remediation processes. Human Rights / Legal / Sustainability
Intended-user involvement Describe how intended users are involved in grievance-mechanism design, review, operation and improvement. Dated source records, governance papers and approval evidence supporting intended-user involvement. Human Rights / Legal / Sustainability
Effectiveness tracking Describe how the effectiveness of grievance mechanisms and other remediation processes is tracked. Dated source records, governance papers and approval evidence supporting effectiveness tracking. Human Rights / Legal / Sustainability
Examples of effectiveness and stakeholder feedback Provide examples of effectiveness, including stakeholder feedback. Dated source records, governance papers and approval evidence supporting examples of effectiveness and stakeholder feedback. Human Rights / Legal / Sustainability
+ إظهار العناصر الفرعية لـ GRI 2-25 (قائمة عمل LRA)

كيفية إعداده

Separate impacts caused or contributed to from impacts only directly linked through business relationships, and distinguish grievance mechanisms from whistleblowing channels.
Collect and reconcile the records for: Commitments to provide for or cooperate in remediation; Approach to grievances and grievance mechanisms; Other remediation processes; Intended-user involvement; Effectiveness tracking; Examples of effectiveness and stakeholder feedback.
A shared channel can support GRI 2-25 and GRI 2-26 only where its different purposes, intended users and processes are explained.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

اطلب البيانات

Request the disclosure evidence

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

Provide remediation commitments, mechanism and process inventories, intended-user involvement records, effectiveness methodology, stakeholder feedback and evidence of resulting improvements or remedies.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

طلب أفضل

Provide remediation commitments, mechanism and process inventories, intended-user involvement records, effectiveness methodology, stakeholder feedback and evidence of resulting improvements or remedies.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

Distinguish remedy for affected stakeholders from internal corrective action and do not treat case closure automatically as remediation.

ملاحظة سياقية

State directly where a mechanism, other remediation process, intended-user involvement or effectiveness tracking does not exist.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 2-25 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
Commitments to provide for or cooperate in remediation is reported accurately and completely.The response omits, misclassifies or overstates commitments to provide for or cooperate in remediation.Dated source records, governance papers and approval evidence supporting commitments to provide for or cooperate in remediation.
Approach to grievances and grievance mechanisms is reported accurately and completely.The response omits, misclassifies or overstates approach to grievances and grievance mechanisms.Dated source records, governance papers and approval evidence supporting approach to grievances and grievance mechanisms.
Other remediation processes is reported accurately and completely.The response omits, misclassifies or overstates other remediation processes.Dated source records, governance papers and approval evidence supporting other remediation processes.
Intended-user involvement is reported accurately and completely.The response omits, misclassifies or overstates intended-user involvement.Dated source records, governance papers and approval evidence supporting intended-user involvement.
Effectiveness tracking is reported accurately and completely.The response omits, misclassifies or overstates effectiveness tracking.Dated source records, governance papers and approval evidence supporting effectiveness tracking.
Examples of effectiveness and stakeholder feedback is reported accurately and completely.The response omits, misclassifies or overstates examples of effectiveness and stakeholder feedback.Dated source records, governance papers and approval evidence supporting examples of effectiveness and stakeholder feedback.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

Treating whistleblowing channels automatically as grievance mechanisms.
Presenting disciplinary action as remedy for an affected stakeholder.
Omitting other remediation processes outside formal grievances.
Using general stakeholder engagement instead of intended-user involvement.
Presenting low case volumes or high closure rates as proof of effectiveness.
✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

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جرّب كيف أُعِدّ GRI 2-25؟ ما البيانات التي يلزم جمعها؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

GRI

GRI 2-25

ضمن GRI 2: General Disclosures

افتح المصدر الرسمي ←

ذات صلة واستكشاف

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

تعمّق أكثر · GRI 2-25

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كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
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