مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 205: Anti-corruption·Disclosure GRI 205-1

Operations assessed for risks related to corruption

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 Global Reporting Initiative.

الوضع القانوني

GRI 205: Anti-corruption 2016 remains applicable at the date of this review. A revised Corruption Standard has been published only as an exposure draft and is not yet an applicable requirement.

افتح المصدر الرسمي لـ Global Reporting Initiative ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-08-01

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 Global Reporting Initiative

المعيار

GRI 205: Anti-corruption

Disclosure GRI 205-1 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-08-01

مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

لإعداد هذا الإفصاح

20LRA preparation fields 20ادعاءات للتحقق 20مجالات الأدلة

جوهر الإفصاح

For this disclosure, an operation is a single physical location used by the organization for the production, storage or distribution of its goods and services or for administrative purposes. A legal entity, business unit, function, product line, market, contract or customer channel should not automatically be counted as an operation.

The denominator should cover the complete population of operations within the relevant organizational reporting scope. Operations that have not been assessed remain in the denominator and reduce the reported percentage; they should not be removed simply because they were outside the selected risk-review programme.

The assessment can be a dedicated corruption risk assessment or a broader risk assessment in which corruption is included as a risk factor. The organization should explain its assessment cycle, the criteria used to determine whether an assessment remains current and the threshold used to identify significant corruption-related risks.

GRI 205: Anti-corruption 2016 remains applicable at the date of this guidance. A revised Corruption Standard has been published only as an exposure draft and is not yet an applicable GRI requirement.

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

قبل أن تبدأ

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

Disclosure 205-1 requires an organization to report the total number and percentage of operations assessed for risks related to corruption and the significant corruption-related risks identified through the assessment. Apply Disclosure 205-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting. Have the supporting records and the final response been reconciled?

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد	ما يجب تسجيله	إشارة إلى الدليل	الجهة المسؤولة
Definition of operation	Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting definition of operation.	Legal / Compliance / Sustainability Reporting
Complete operation inventory	Required denominator basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting complete operation inventory.	Legal / Compliance / Sustainability Reporting
Entities included under GRI 2-2	Required scope basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting entities included under gri 2-2.	Sustainability Reporting / data owner
Total number of operations	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting total number of operations.	Legal / Compliance / Sustainability Reporting
Number of operations assessed	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting number of operations assessed.	Legal / Compliance / Sustainability Reporting
Percentage assessed	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting percentage assessed.	Sustainability Reporting / data owner
Assessment date	Required evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting assessment date.	Sustainability Reporting / data owner
Assessment method	Required evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting assessment method.	Sustainability Reporting / data owner
Assessment cycle and validity	Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting assessment cycle and validity.	Sustainability Reporting / data owner
Corruption included in broader risk assessment	Permitted. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting corruption included in broader risk assessment.	Legal / Compliance / Sustainability Reporting
Significant-risk threshold	Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting significant-risk threshold.	Sustainability Reporting / data owner
Significant corruption-related risks identified	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting significant corruption-related risks identified.	Legal / Compliance / Sustainability Reporting
Risk description	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting risk description.	Sustainability Reporting / data owner
Risk driver	Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting risk driver.	Sustainability Reporting / data owner
Country or location affected	Useful contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting country or location affected.	Sustainability Reporting / data owner
Duplicate-operation check	Required calculation control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting duplicate-operation check.	Legal / Compliance / Sustainability Reporting
Acquisitions, disposals and closures	Required scope control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting acquisitions, disposals and closures.	Sustainability Reporting / data owner
Numerator and denominator reconciliation	Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting numerator and denominator reconciliation.	Sustainability Reporting / data owner
Reason for omission	Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.	Sustainability Reporting / data owner
Exposure Draft information	Context only; not an applicable requirement. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting exposure draft information.	Sustainability Reporting / data owner

＋ إظهار العناصر الفرعية لـ GRI 205-1 (قائمة عمل LRA)

Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required denominator basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required scope basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Permitted. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Useful contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required calculation control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required scope control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Context only; not an applicable requirement. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

كيفية إعداده

Collect and reconcile the records for: Definition of operation; Complete operation inventory; Entities included under GRI 2-2; Total number of operations; Number of operations assessed; Percentage assessed; Assessment date; Assessment method; Assessment cycle and validity; Corruption included in broader risk assessment; Significant-risk threshold; Significant corruption-related risks identified; Risk description; Risk driver; Country or location affected; Duplicate-operation check; Acquisitions, disposals and closures; Numerator and denominator reconciliation; Reason for omission; Exposure Draft information.

Apply Disclosure 205-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.

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 the reporting-period records and reconciliations for Disclosure 205-1: Definition of operation; Complete operation inventory; Entities included under GRI 2-2; Total number of operations; Number of operations assessed; Percentage assessed; Assessment date; Assessment method; Assessment cycle and validity; Corruption included in broader risk assessment; Significant-risk threshold; Significant corruption-related risks identified; Risk description; Risk driver; Country or location affected; Duplicate-operation check; Acquisitions, disposals and closures; Numerator and denominator reconciliation; Reason for omission; Exposure Draft information. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

طلب أفضل

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

GRI 205: Anti-corruption 2016 remains applicable at the date of this guidance. A revised Corruption Standard has been published only as an exposure draft and is not yet an applicable GRI requirement.

ملاحظة سياقية

Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 205-1 — 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
Definition of operation is reported accurately and completely.	The response omits, misclassifies or overstates definition of operation.	Approved source records, calculation files, reconciliations and review evidence supporting definition of operation.
Complete operation inventory is reported accurately and completely.	The response omits, misclassifies or overstates complete operation inventory.	Approved source records, calculation files, reconciliations and review evidence supporting complete operation inventory.
Entities included under GRI 2-2 is reported accurately and completely.	The response omits, misclassifies or overstates entities included under gri 2-2.	Approved source records, calculation files, reconciliations and review evidence supporting entities included under gri 2-2.
Total number of operations is reported accurately and completely.	The response omits, misclassifies or overstates total number of operations.	Approved source records, calculation files, reconciliations and review evidence supporting total number of operations.
Number of operations assessed is reported accurately and completely.	The response omits, misclassifies or overstates number of operations assessed.	Approved source records, calculation files, reconciliations and review evidence supporting number of operations assessed.
Percentage assessed is reported accurately and completely.	The response omits, misclassifies or overstates percentage assessed.	Approved source records, calculation files, reconciliations and review evidence supporting percentage assessed.
Assessment date is reported accurately and completely.	The response omits, misclassifies or overstates assessment date.	Approved source records, calculation files, reconciliations and review evidence supporting assessment date.
Assessment method is reported accurately and completely.	The response omits, misclassifies or overstates assessment method.	Approved source records, calculation files, reconciliations and review evidence supporting assessment method.
Assessment cycle and validity is reported accurately and completely.	The response omits, misclassifies or overstates assessment cycle and validity.	Approved source records, calculation files, reconciliations and review evidence supporting assessment cycle and validity.
Corruption included in broader risk assessment is reported accurately and completely.	The response omits, misclassifies or overstates corruption included in broader risk assessment.	Approved source records, calculation files, reconciliations and review evidence supporting corruption included in broader risk assessment.
Significant-risk threshold is reported accurately and completely.	The response omits, misclassifies or overstates significant-risk threshold.	Approved source records, calculation files, reconciliations and review evidence supporting significant-risk threshold.
Significant corruption-related risks identified is reported accurately and completely.	The response omits, misclassifies or overstates significant corruption-related risks identified.	Approved source records, calculation files, reconciliations and review evidence supporting significant corruption-related risks identified.
Risk description is reported accurately and completely.	The response omits, misclassifies or overstates risk description.	Approved source records, calculation files, reconciliations and review evidence supporting risk description.
Risk driver is reported accurately and completely.	The response omits, misclassifies or overstates risk driver.	Approved source records, calculation files, reconciliations and review evidence supporting risk driver.
Country or location affected is reported accurately and completely.	The response omits, misclassifies or overstates country or location affected.	Approved source records, calculation files, reconciliations and review evidence supporting country or location affected.
Duplicate-operation check is reported accurately and completely.	The response omits, misclassifies or overstates duplicate-operation check.	Approved source records, calculation files, reconciliations and review evidence supporting duplicate-operation check.
Acquisitions, disposals and closures is reported accurately and completely.	The response omits, misclassifies or overstates acquisitions, disposals and closures.	Approved source records, calculation files, reconciliations and review evidence supporting acquisitions, disposals and closures.
Numerator and denominator reconciliation is reported accurately and completely.	The response omits, misclassifies or overstates numerator and denominator reconciliation.	Approved source records, calculation files, reconciliations and review evidence supporting numerator and denominator reconciliation.
Reason for omission is reported accurately and completely.	The response omits, misclassifies or overstates reason for omission.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.
Exposure Draft information is reported accurately and completely.	The response omits, misclassifies or overstates exposure draft information.	Approved source records, calculation files, reconciliations and review evidence supporting exposure draft information.

✓ مساعد LRA الذكي · بإشراف بشري

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 205-1؟ 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 205-1

ضمن GRI 205: Anti-corruption

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Communication and training about anti-corruption policies and procedures → بطاقة Confirmed incidents of corruption and actions taken → بطاقة تصفّح جميع الإفصاحات ←

تعمّق أكثر · GRI 205-1

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-205-1/

مجانًا · LRA Community

احصل على أدوات GRI 205-1 — مجانًا

أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

	التقرير أ	التقرير ب	التقرير ج
نقطة بيانات 1	✓ p.213	غير واضح	✓ p.87
نقطة بيانات 2	✓ p.214	—	✓ p.90

يرى الأعضاء خريطة التغطية الكاملة لنقاط البيانات — ✓ مع الإشارات إلى الصفحات — عبر ثلاثة تقارير حقيقية، بكلمات الشركات نفسها.