Membership associations

جوهر الإفصاح

Disclosure 2-28 requires an organization to report the industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.

The disclosure requires the organization to identify the relevant associations and advocacy organizations. An aggregate number of memberships, a percentage breakdown by association type, or total expenditure on membership fees does not replace the required list.

A role can be significant where the organization holds a position in the governance body of an association or advocacy organization, participates in its projects or committees, or provides substantive funding beyond routine membership dues. A role can also be significant where the organization considers its membership strategic to influencing a mission or objective of the association that is critical to the organization’s activities.

These factors are Guidance and are not a closed checklist. However, the organization should use them as the primary basis for determining which associations to report. Terms such as “material role”, “main association” or “active membership” should not replace the official term “significant role”.

The organization is not required to report every subscription, professional network, mailing list, social club or nominal membership. It should report all organizations that meet the significant-role criteria, rather than selecting only the most visible or strategically convenient examples.

Where the organization’s role is exercised through a project, committee or working group, the disclosure should identify the parent association or advocacy organization. The working-group name can be provided as supporting information but should not replace the name of the association.

Formal membership or payment of membership dues is not always necessary for inclusion. Participation in a steering group, governance body, project or committee can constitute a significant role even where no membership fee is paid. Conversely, routine payment of membership dues does not by itself establish a significant role.

The organization should distinguish routine membership dues from substantive funding beyond those dues. Sponsorship or other financial support should not be treated automatically as evidence of a significant role unless its substance and relationship to the association are understood.

The reporting scope should begin with the entities included under Disclosure 2-2. Significant roles held by subsidiaries or representatives acting on behalf of included entities should be considered. Roles belonging solely to entities outside the reporting scope should not be attributed automatically to the reporting organization.

For each reported organization, the organization should use its official name. It can additionally report the category of association, the governance, project, committee or funding role, the representative, the geographic scope, and whether the role was active for all or part of the reporting period. This additional information helps demonstrate why the role is significant but is not a separate mandatory datapoint.

Counts, percentages, membership spending and changes in membership numbers are optional contextual information. Where they are reported, they should be clearly defined and should not replace the list of relevant associations.

If the organization did not participate in a significant role in any industry association, other membership association, or national or international advocacy organization, it should state this directly.

Required qualitative information should not be estimated. Where the complete information cannot be reported, reasons for omission are permitted for Disclosure 2-28. The affected requirement, applicable reason and required explanation should 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.