انتقل إلى جوهر الإفصاح
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 Global Reporting Initiative
مجانًا · لأعضاء المجتمع
✓ مساعد LRA الذكي · بإشراف بشري
افتح المصدر الرسمي ←
Explore GRI training (ESRS bundle) →
GRI 303: Water and Effluents·Disclosure GRI 303-2
Management of water discharge-related 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 Global Reporting Initiative.
الوضع القانوني
GRI 303: Water and Effluents 2018 remains the applicable GRI Topic Standard for water-related reporting and is effective for reports or other materials published on or after 1 January 2021.
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 303: Water and Effluents
Disclosure GRI 303-2 · 2018
آخر مراجعة
2026-08-01
مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative
لإعداد هذا الإفصاح
جوهر الإفصاح
Disclosure 303-2 requires an organization to describe any minimum standards it has set for the quality of effluent discharge and explain how these standards were determined. For this disclosure, minimum standards are organization-set standards that go beyond applicable regulatory requirements. Legal limits and permit conditions should be identified separately and should not be presented as minimum standards in the GRI sense.
The organization explains how standards were determined for facilities operating in locations with no local discharge requirements, describes any internally developed water-quality standards or guidelines, identifies any sector-specific standards considered, and states whether the profile of the receiving waterbody was taken into account.
If the organization has not established effluent-quality standards beyond regulatory requirements, it reports this fact. It should not relabel regulatory limits, treatment processes or monitoring results as voluntary minimum standards.
The disclosure is primarily narrative. Quantitative information such as discharge volumes, exceedances, treatment levels and substances of concern is reported separately under Disclosure 303-4, where applicable.
The organization can group facilities that apply equivalent standards, but it should explain significant site-specific differences and should not exclude relevant facilities solely because evidence is difficult to obtain.
تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.
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 |
|---|---|---|---|
| Minimum standards beyond regulatory requirements | Required where they exist. 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 minimum standards beyond regulatory requirements. | Sustainability Reporting / data owner |
| Explicit statement that no such standards exist | Required 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 explicit statement that no such standards exist. | Sustainability Reporting / data owner |
| Applicable regulatory limits | Necessary methodological context. 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 applicable regulatory limits. | Sustainability Reporting / data owner |
| Permit and consent requirements | Necessary methodological context. 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 permit and consent requirements. | Sustainability Reporting / data owner |
| Comparison of regulatory and internal standards | 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 comparison of regulatory and internal standards. | Sustainability Reporting / data owner |
| Parameters covered | Required where standards exist. 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 parameters covered. | Sustainability Reporting / data owner |
| Thresholds or performance criteria | Required where standards exist. 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 thresholds or performance criteria. | Sustainability Reporting / data owner |
| Facilities covered | Required scope 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 facilities covered. | Sustainability Reporting / data owner |
| Facilities with no local discharge requirements | Required 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 facilities with no local discharge requirements. | Environment / Water / Sustainability Reporting |
| Legal basis for no-local-rule conclusion | Required assurance 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 legal basis for no-local-rule conclusion. | Legal / Compliance / Sustainability Reporting |
| Method used to establish standards | 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 method used to establish standards. | Sustainability Reporting / data owner |
| Internally developed standards or guidelines | Required 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 internally developed standards or guidelines. | Sustainability Reporting / data owner |
| Standard version and effective date | Required assurance 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 standard version and effective date. | Sustainability Reporting / data owner |
| Sector-specific standards considered | Required 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 sector-specific standards considered. | Sustainability Reporting / data owner |
| Outcome of sector-standard review | Necessary for completeness. 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 outcome of sector-standard review. | Sustainability Reporting / data owner |
| Receiving-waterbody profile considered | 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 receiving-waterbody profile considered. | Environment / Water / Sustainability Reporting |
| Characteristics considered | 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 characteristics considered. | Sustainability Reporting / data owner |
| Effect on standards | Required for a substantive answer. 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 effect on standards. | Sustainability Reporting / data owner |
| Approval and review process | Necessary assurance 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 approval and review process. | Sustainability Reporting / data owner |
| Actual monitoring results | Additional only. 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 actual monitoring results. | Sustainability Reporting / data owner |
| Discharge volumes | Report under GRI 303-4. 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 discharge volumes. | Environment / Water / Sustainability Reporting |
| Priority substances and exceedances | Report under GRI 303-4. 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 priority substances and exceedances. | Sustainability Reporting / data owner |
| Treatment-level breakdown | GRI 303-4 recommendation. 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 treatment-level breakdown. | Sustainability Reporting / data owner |
| Link to GRI 3-3 | Required contextual 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 link to gri 3-3. | 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 |
＋ إظهار العناصر الفرعية لـ GRI 303-2 (قائمة عمل LRA)
Required where they exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Necessary methodological context. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Necessary methodological context. 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 where standards exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where standards exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required scope information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required assurance evidence. 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 where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required assurance information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Necessary for completeness. 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.
Required for a substantive answer. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Necessary assurance information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Additional only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Report under GRI 303-4. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Report under GRI 303-4. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
GRI 303-4 recommendation. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required contextual 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.
كيفية إعداده
Disclosure 303-2 requires an organization to describe any minimum standards it has set for the quality of effluent discharge and explain how these standards were determined. For this disclosure, minimum standards are organization-set standards that go beyond applicable regulatory requirements. Legal limits and permit conditions should be identified separately and should not be presented as minimum standards in the GRI sense.
Collect and reconcile the records for: Minimum standards beyond regulatory requirements; Explicit statement that no such standards exist; Applicable regulatory limits; Permit and consent requirements; Comparison of regulatory and internal standards; Parameters covered; Thresholds or performance criteria; Facilities covered; Facilities with no local discharge requirements; Legal basis for no-local-rule conclusion; Method used to establish standards; Internally developed standards or guidelines; Standard version and effective date; Sector-specific standards considered; Outcome of sector-standard review; Receiving-waterbody profile considered; Characteristics considered; Effect on standards; Approval and review process; Actual monitoring results; Discharge volumes; Priority substances and exceedances; Treatment-level breakdown; Link to GRI 3-3; Reason for omission.
Apply Disclosure 303-2 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 303-2: Minimum standards beyond regulatory requirements; Explicit statement that no such standards exist; Applicable regulatory limits; Permit and consent requirements; Comparison of regulatory and internal standards; Parameters covered; Thresholds or performance criteria; Facilities covered; Facilities with no local discharge requirements; Legal basis for no-local-rule conclusion; Method used to establish standards; Internally developed standards or guidelines; Standard version and effective date; Sector-specific standards considered; Outcome of sector-standard review; Receiving-waterbody profile considered; Characteristics considered; Effect on standards; Approval and review process; Actual monitoring results; Discharge volumes; Priority substances and exceedances; Treatment-level breakdown; Link to GRI 3-3; Reason for omission. 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
Provide the reporting-period records and reconciliations for Disclosure 303-2: Minimum standards beyond regulatory requirements; Explicit statement that no such standards exist; Applicable regulatory limits; Permit and consent requirements; Comparison of regulatory and internal standards; Parameters covered; Thresholds or performance criteria; Facilities covered; Facilities with no local discharge requirements; Legal basis for no-local-rule conclusion; Method used to establish standards; Internally developed standards or guidelines; Standard version and effective date; Sector-specific standards considered; Outcome of sector-standard review; Receiving-waterbody profile considered; Characteristics considered; Effect on standards; Approval and review process; Actual monitoring results; Discharge volumes; Priority substances and exceedances; Treatment-level breakdown; Link to GRI 3-3; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
صُغ إفصاحك
ملاحظات تحوّل البيانات إلى إفصاح
نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.
ملاحظة منهجية
The organization can group facilities that apply equivalent standards, but it should explain significant site-specific differences and should not exclude relevant facilities solely because evidence is difficult to obtain.
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 303-2 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
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 |
|---|---|---|
| Minimum standards beyond regulatory requirements is reported accurately and completely. | The response omits, misclassifies or overstates minimum standards beyond regulatory requirements. | Approved source records, calculation files, reconciliations and review evidence supporting minimum standards beyond regulatory requirements. |
| Explicit statement that no such standards exist is reported accurately and completely. | The response omits, misclassifies or overstates explicit statement that no such standards exist. | Approved source records, calculation files, reconciliations and review evidence supporting explicit statement that no such standards exist. |
| Applicable regulatory limits is reported accurately and completely. | The response omits, misclassifies or overstates applicable regulatory limits. | Approved source records, calculation files, reconciliations and review evidence supporting applicable regulatory limits. |
| Permit and consent requirements is reported accurately and completely. | The response omits, misclassifies or overstates permit and consent requirements. | Approved source records, calculation files, reconciliations and review evidence supporting permit and consent requirements. |
| Comparison of regulatory and internal standards is reported accurately and completely. | The response omits, misclassifies or overstates comparison of regulatory and internal standards. | Approved source records, calculation files, reconciliations and review evidence supporting comparison of regulatory and internal standards. |
| Parameters covered is reported accurately and completely. | The response omits, misclassifies or overstates parameters covered. | Approved source records, calculation files, reconciliations and review evidence supporting parameters covered. |
| Thresholds or performance criteria is reported accurately and completely. | The response omits, misclassifies or overstates thresholds or performance criteria. | Approved source records, calculation files, reconciliations and review evidence supporting thresholds or performance criteria. |
| Facilities covered is reported accurately and completely. | The response omits, misclassifies or overstates facilities covered. | Approved source records, calculation files, reconciliations and review evidence supporting facilities covered. |
| Facilities with no local discharge requirements is reported accurately and completely. | The response omits, misclassifies or overstates facilities with no local discharge requirements. | Approved source records, calculation files, reconciliations and review evidence supporting facilities with no local discharge requirements. |
| Legal basis for no-local-rule conclusion is reported accurately and completely. | The response omits, misclassifies or overstates legal basis for no-local-rule conclusion. | Approved source records, calculation files, reconciliations and review evidence supporting legal basis for no-local-rule conclusion. |
| Method used to establish standards is reported accurately and completely. | The response omits, misclassifies or overstates method used to establish standards. | Approved source records, calculation files, reconciliations and review evidence supporting method used to establish standards. |
| Internally developed standards or guidelines is reported accurately and completely. | The response omits, misclassifies or overstates internally developed standards or guidelines. | Approved source records, calculation files, reconciliations and review evidence supporting internally developed standards or guidelines. |
| Standard version and effective date is reported accurately and completely. | The response omits, misclassifies or overstates standard version and effective date. | Approved source records, calculation files, reconciliations and review evidence supporting standard version and effective date. |
| Sector-specific standards considered is reported accurately and completely. | The response omits, misclassifies or overstates sector-specific standards considered. | Approved source records, calculation files, reconciliations and review evidence supporting sector-specific standards considered. |
| Outcome of sector-standard review is reported accurately and completely. | The response omits, misclassifies or overstates outcome of sector-standard review. | Approved source records, calculation files, reconciliations and review evidence supporting outcome of sector-standard review. |
| Receiving-waterbody profile considered is reported accurately and completely. | The response omits, misclassifies or overstates receiving-waterbody profile considered. | Approved source records, calculation files, reconciliations and review evidence supporting receiving-waterbody profile considered. |
| Characteristics considered is reported accurately and completely. | The response omits, misclassifies or overstates characteristics considered. | Approved source records, calculation files, reconciliations and review evidence supporting characteristics considered. |
| Effect on standards is reported accurately and completely. | The response omits, misclassifies or overstates effect on standards. | Approved source records, calculation files, reconciliations and review evidence supporting effect on standards. |
| Approval and review process is reported accurately and completely. | The response omits, misclassifies or overstates approval and review process. | Approved source records, calculation files, reconciliations and review evidence supporting approval and review process. |
| Actual monitoring results is reported accurately and completely. | The response omits, misclassifies or overstates actual monitoring results. | Approved source records, calculation files, reconciliations and review evidence supporting actual monitoring results. |
| Discharge volumes is reported accurately and completely. | The response omits, misclassifies or overstates discharge volumes. | Approved source records, calculation files, reconciliations and review evidence supporting discharge volumes. |
| Priority substances and exceedances is reported accurately and completely. | The response omits, misclassifies or overstates priority substances and exceedances. | Approved source records, calculation files, reconciliations and review evidence supporting priority substances and exceedances. |
| Treatment-level breakdown is reported accurately and completely. | The response omits, misclassifies or overstates treatment-level breakdown. | Approved source records, calculation files, reconciliations and review evidence supporting treatment-level breakdown. |
| Link to GRI 3-3 is reported accurately and completely. | The response omits, misclassifies or overstates link to gri 3-3. | Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3. |
| 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. |
حزمة الأدلة المطلوب إعدادها
الثغرات الشائعة في التقارير
Presenting regulatory discharge limits as organisation-set minimum standards beyond regulation.
Replacing the narrative standard-setting process with monitoring results or discharge volumes.
Using internal labels in place of the defined GRI terms.
Leaving a required preparation field unsupported by traceable evidence.
Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.
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 303-2؟
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 303-2
ضمن GRI 303: Water and Effluents
ذات صلة واستكشاف
Interactions with water as a shared resource → بطاقةWater withdrawal → بطاقةWater discharge → بطاقةWater consumption → بطاقة
تصفّح جميع الإفصاحات ←
المزيد في GRI 303 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←
تعمّق أكثر · GRI 303-2
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.
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-303-2/
مجانًا · LRA Community
احصل على أدوات GRI 303-2 — مجانًا
أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
✓
تم — يبدأ تنزيلك الآن
يجري تنزيل ملفك الآن. كما أصبح حسابك في المجتمع (Cabinet) جاهزًا — مع مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
افتح حسابك ←