Disclosure focus
This disclosure asks an organisation to explain how its governance body is set up and who sits on it. In practice, that means describing the main decision-making structure, the roles and responsibilities within it, and the mix of people involved so readers can understand how oversight is organised.
The practical focus is on giving a clear picture of governance coverage and composition across the organisation, not just highlighting a single board or a flagship entity. The report should help readers see whether the governance structure reflects the organisation as a whole and how it is arranged in reality.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 2-9 sub-elements (LRA working checklist)
Set out how the board is organised, including any board committees.
Show the mix of skills and experience on the board and its committees that matters to the organisation’s impacts.
Show how many board and committee members are executive and non-executive.
Show the gender balance across the board and its committees.
Show which board and committee members are independent.
Show how many other major roles and commitments each board and committee member holds.
Show whether the board and its committees include stakeholder representatives.
Show how long members have served on the board and its committees.
Show whether under-represented social groups are present on the board and its committees.
Explain what the commitments are.
List the board committees that decide on, and oversee management of, the organisation’s economic, environmental and social impacts.
How to prepare it
1Set the reporting boundary first: confirm which governing board sits at the top of the organisation, and which committees belong to it, so you know exactly whose structure and make-up you are describing.
2Identify the committees that have a role in decisions about, or oversight of, how the organisation manages its effects on the economy, the environment and people; list those bodies clearly and separately from any other committees.
3Gather the source records for the board and each relevant committee, then extract the facts needed to show their make-up: executive versus non-executive members, independence status, length of service, and how many other major roles or commitments each person holds, including what those commitments are.
4Compile the remaining composition details for the board and its committees: gender balance, representation from under-represented social groups, skills or experience linked to the organisation’s impacts, and any stakeholder representation.
5Prepare the disclosure text or table so it covers both the overall governance structure and the committee list, then add the composition information in a way that is complete, consistent and easy to trace back to the underlying records.
6Before finalising, check your draft against the official source to confirm you have not missed any required element, and note any exclusions, boundary changes or unusual judgments so the reported information is transparent and defensible.
Request the data
Request board and committee governance details
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
How is the board and its committees set up, who sits on them, and what governance and oversight information do we need to describe them clearly for the reporting period?
Use your organisation’s own board, committee and director language first, then map it to the reporting disclosure. Keep the request in the terms your secretariat, governance team or board administrator already uses, and check the source material before sign-off.
Weak request
Please provide the GRI 2-9 disclosure data for governance structure and composition, including all sub-points.
Why it fails: This uses framework language only, so the owner has to translate the ask before they can respond. It also does not say which internal records to use, what period to cover, or how to present the board and committee information in a usable way.
Better request
Please send the current board and committee register for [reporting period], plus the board skills matrix and director profile details. We need the board and committee names, which committee oversees sustainability-related impacts, member type, independence, tenure, other roles and commitments, gender, under-represented groups, relevant skills and any stakeholder seats. Use your own governance terms and include the source documents and any gaps.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain the basis used to define the board, each committee, member categories, independence, tenure, other roles, gender, under-represented groups, relevant skills and stakeholder representation, and note any judgement calls or source records used to classify members.
Context note
Set out what the figures say about how the organisation is governed, who sits on the board and committees, and whether the current mix of skills, independence, representation and capacity appears aligned with oversight of the organisation’s impacts.
Fluctuation statement
If the profile has changed from the prior period, briefly explain whether this was driven by appointments, departures, committee changes, reclassification of members, or updated information on skills, roles or representation.
Content index entry
GRI 2-9 Governance structure and composition — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 2-9 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
People ask the company secretary, HR, or a committee admin in framework language instead of the person who actually holds the board and committee records, so the first data pull comes from the wrong source.
Scope left vague
The team does not pin down which board, sub-committees, or other governance groups are in scope, so different contributors collect different populations and the final set is inconsistent.
Timing basis not fixed
No one agrees the reporting cut-off or snapshot date before collection starts, so member lists and committee roles are taken from different points in time.
Counting basis gets mixed
One spreadsheet blends headcount, seats, and named individuals without a clear rule, so the same person or role is counted in more than one way.
Source labels lost
Original register names, file titles, or system field labels are stripped out during copying, making it hard to trace each figure back to the record it came from.
Separate groups merged
Data for the board and its committees, or for different member categories, is combined into one pool even though the disclosure needs those populations kept distinct.
Evidence details missing
The collector saves the numbers but not the supporting metadata, such as the source document, version, date, or owner, so later review cannot verify where the data came from.
No sign-off trail
Draft data is passed around informally without a named reviewer or approval record, so nobody can show who checked the figures before disclosure drafting began.
Where judgement is often needed
What counts as the top governance group and its sub-committees after a deal or disposal
If a purchase, sale, or reorganisation changes which bodies sit within scope, use the year-end structure you are reporting on, explain the cut-off used, and note any material change from the prior period.
How to handle different local labels for the same oversight role
Where country-specific titles or legal forms differ, map them to your organisation’s own governance language and explain the mapping so readers can see which bodies are being counted together.
Whether to include members who sit on the edge of the governance perimeter
Decide consistently whether alternates, observers, advisers, or temporary appointees are treated as part of the body being described, and state the rule you applied.
Which date to use for the make-up of the board and committees
Choose a clear reference point, such as the reporting date or an average over the period, apply it consistently, and disclose that basis if membership changed during the year.
How to classify people with mixed roles as executive or non-executive
For members who hold both management and oversight roles, use the classification that best reflects their current position in your organisation and explain any judgement where the split is not obvious.
How to judge independence where local rules and internal policy do not match
If independence is defined differently across jurisdictions or by your own policies, state the basis used for the classification and explain any departures from local practice.
Whether to count outside roles and commitments by exact number or grouped bands
Pick a counting method that is workable and consistent, describe what you included as a significant outside role or commitment, and explain any grouping or rounding used.
How to report sensitive diversity or representation information without exposing individuals
Where headcount is small or categories could identify people, aggregate the data to protect privacy, say that the figures are grouped, and keep the method consistent across periods.
How to treat skills and experience that are inferred rather than formally recorded
Use documented evidence where available, rely on a reasoned estimate only when necessary, and disclose the source or basis for any judgement about relevant capability.
How to present committee coverage when responsibilities overlap
If more than one committee oversees the same impact area, list each relevant committee and explain the division of responsibilities so the reader can see how oversight is actually arranged.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Utilities
We set out how our board is organised, including the standing committees and which of them oversee our economic, environmental and social impacts. We also show the make-up of the board and committees by role type, independence, tenure, outside commitments, gender, under-represented groups, relevant skills and stakeholder links.
Synthetic illustration only. This example shows how a reporter could present board and committee composition in a compact quantitative format while covering the required governance topics.
Illustrative (synthetic) example — Food manufacturing
We describe our board structure and the committees that handle oversight of our business impacts. The profile below summarises who sits on the board and committees by executive status, independence, tenure, outside roles, gender, under-represented groups, relevant expertise and stakeholder representation.
Synthetic illustration only. This example uses a different plausible sector and a different board profile, while still covering the same governance composition topics.
How companies report GRI 2-9
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Interconexión Eléctrica S.A. E.S.P.
Electric Utilities / IPP / Energy Traders · Colombia · 2024
Interconexión Eléctrica S.A. E.S.P.'s ISA Integrated Management Report 2024 includes a reference to circular economy programs and highlights leadership in initiatives as a critical material topic on page 87. However, the report does not provide quotable evidence for other narrative items related to the disclosure, as no information was found for multiple specified points. Overall, the coverage is limited to a brief mention of circular economy efforts without further detailed disclosures.
Pulmuone Corporate
Food Production — Agricultural · South Korea · 2024
Pulmuone Corporate’s Integrated Report 2024 provides coverage on governance-related disclosures, including identification of the highest governance body on page 155 and details on ESG and environment-related training offered to all Board members on October 31, 2024 (p.115). The report also includes supporting context on decision-making and transparency related to governance committees (p.113) and references governance fundamentals within its ESG framework (p.38). However, several narrative items related to governance specifics, such as detailed roles or succession processes, are not found or remain unclear in the report.
CJ Cheiljedang Corporation
Food Production — Agricultural · South Korea · 2024
CJ Cheiljedang Corporation’s Sustainability Report 2024 provides coverage on governance structure and composition, including nomination and selection of the highest governance body (p.116), as well as the management and oversight responsibilities related to circular economy governance (p.37). The report also addresses stakeholder engagement and communication (p.113). However, several narrative items related to governance details remain unaddressed or unclear, as no quotable evidence was found for multiple specified narrative points (c-i to c-vii).
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Check your understanding
Scenarios to work through
A preparer is drafting the governance section and has a clear list of the board, audit committee and remuneration committee. They are unsure whether to stop there or also explain how those groups fit together.
QShould the write-up go beyond naming the board and its sub-committees, and if so what should it cover?
Reveal model answer →Hide answer ↑Yes. The narrative should explain the organisation’s governance set-up in plain terms, including the board’s committees, so a reader can see how the top decision-making layer is arranged.
Why this matters · Give a clear picture of the governance set-up, not just a list of names.
The board has three committees, but only one of them reviews climate, workforce and community matters. The team is unsure whether that committee needs to be identified separately.
QWhich committees should be singled out in the disclosure?
Reveal model answer →Hide answer ↑Name the committees that handle decisions on, and oversight of, the organisation’s effects on the economy, the environment and people. If only one committee does that work, identify that one rather than all committees by default.
Why this matters · Highlight the committees that actually oversee impact-related matters.
A company has 10 board members and 4 committee members. The draft currently says only that the board is ‘diverse’ and ‘experienced’, with no breakdown by role type, independence or length of service.
QIs that enough, or does the disclosure need a more structured picture of who sits on the board and committees?
Reveal model answer →Hide answer ↑It needs a structured description. The preparer should explain the mix of executive and non-executive members, how many are independent, how long members have served, and similar composition details for the board and its committees.
Why this matters · Use specific composition facts, not broad labels.
One director sits on two other listed-company boards and chairs a charity, while another has no outside roles. The team is unsure whether these outside commitments belong in the governance section or can be left out.
QHow should outside roles and commitments be handled in the disclosure?
Reveal model answer →Hide answer ↑They should be included, member by member, with the number of other significant positions and commitments and a short description of what those commitments are. That gives context for each person’s availability and workload.
Why this matters · Report outside commitments in a way that shows both the count and the nature of the roles.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Organizational details → Guide ✓Nomination and selection of the highest governance body → Guide ✓Chair of the highest governance body → Guide ✓Role of the highest governance body in overseeing the management of impacts → Guide ✓Delegation of responsibility for managing impacts → Guide ✓Role of the highest governance body in sustainability reporting → Guide ✓Show all 29 related disclosures →
FAQ
Questions this page answers
For GRI 2-9, what data points should I gather before drafting the disclosure?+−
The page lists the core datapoints to prepare, including governance structure, oversight committees, board mix, independence, tenure, outside roles, commitments, gender mix, under-represented groups, relevant skills and stakeholder seats. Use that list as your starting scope so you can build the disclosure from the same dataset the page expects.
How do I use the step-by-step 'how to prepare' section for GRI 2-9?+−
Use it as a working sequence for turning raw governance information into a draft disclosure, rather than as a final answer key. It is there to help you set scope, collect the right inputs and organise them into a report-ready format.
What should I include in the evidence pack for GRI 2-9 assurance readiness?+−
The page says there are six evidence-pack items to support assurance readiness, so the practical aim is to assemble the documents and records that back each datapoint and claim. Build the pack alongside the disclosure so the figures, governance descriptions and narrative can be traced back to source material.
What are the four assurance claims I need to verify for GRI 2-9?+−
The page flags four claims to check, each with a claim, risk and evidence angle. Use those prompts to test whether the disclosure is complete, internally consistent and supported by documentation before it goes to review.
How do I turn the GRI 2-9 data into a draft narrative and content-index line?+−
The page includes draft-output support, including narrative starters, visualisation ideas and a GRI content-index line. That means you can use the prepared datapoints and example wording structure to produce a first draft, then adapt it to your organisation’s facts and evidence.
What common reporting gaps should I watch for in a GRI 2-9 board and governance disclosure?+−
The page lists common gaps and mistakes, so it is useful as a pre-submission check for missing or inconsistent governance data. In practice, use it to spot omissions in board composition, oversight detail, tenure, independence, skills or stakeholder representation before finalising the draft.
How should I use the synthetic illustrative example disclosures on the GRI 2-9 page?+−
They are there to show how the disclosure can look in practice, including a quantitative table where relevant. Treat them as a formatting and drafting aid only, and make sure any numbers in your own draft are internally consistent and based on your organisation’s data.
What is in the Prep & Assurance workbook for GRI 2-9, and how do I use it?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise preparation and assurance work. Use it to capture the datapoints, track evidence and keep the draft aligned with the assurance checks on the page.
When should I use the printable Library Card PDF for GRI 2-9?+−
The page offers a printable Library Card PDF alongside the workbook, so it is a quick-reference aid rather than a drafting tool. It is useful for keeping the disclosure scope, key datapoints and review points visible while you work through the preparation process.
Can I use the 'From company reports' table to find real examples of GRI 2-9 disclosures?+−
Yes. The page says the table links to real published reports at the pages where the topic is disclosed, so it can help you see how others present similar governance information without treating those examples as a template or requirement.
More questions this page can help with
GRI 2-9 governance disclosure checklist for board composition, independence, tenure and skillsHow to collect GRI 2-9 data from HR, company secretariat and governance teamsGRI 2-9 evidence pack template for assurance-ready reportingCommon mistakes in GRI 2-9 board governance disclosuresHow to draft a GRI 2-9 narrative from governance dataGRI 2-9 workbook download how to use itGRI 2-9 illustrative example disclosure tableWhere to find real company report examples for GRI 2-9GRI 2-9 stakeholder seats and under-represented groups data collectionGRI 2-9 board member mix and independence mix reportingGRI 2-9 content index line exampleGRI 2-9 assurance claims and supporting evidence
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