Disclosure LibraryPractitioner guidance for every reporting disclosure
London Reporting Academy · Disclosure-Bibliothek

Finden Sie die Angabe. Sehen Sie genau, was vorzubereiten ist.

Suchen Sie nach Angabecode, Anforderung oder Berichtsthema. Öffnen Sie eine Disclosure-Karte und sehen Sie, was die Anforderung bedeutet, welche Informationen zu erheben sind, wer sie wahrscheinlich verantwortet, welche Nachweise aufzubewahren sind, wie formuliert wird und was vor Review oder Prüfung zu kontrollieren ist.

Disclosure-Bibliothek durchsuchen

Suche nach Code, Wortlaut der Anforderung oder Thema.

Nicht sicher, welche Angabe gilt? Klären Sie die Frage in den Disclosure-Guides →

272 Disclosure-Karten veröffentlicht 312 veröffentlichte Berichte indexiert 63.171 Berichtsseiten mit seitengenauen Belegen
Was in einer Disclosure-Karte steckt Aus einer Anforderung wird eine Arbeitsakte für das Reporting-Team.
Verstehen
Was die Anforderung verlangt, ihre Abgrenzung und verwandte Angaben.
Vorbereiten
Die zu erhebenden Felder, wahrscheinliche Verantwortliche und Nachweise je Feld.
Anfordern
Die Fachfrage und die interne E-Mail- oder Teams-Anfrage.
Formulieren
Methodenhinweise, Kontextfragen und Hinweise zur Platzierung im Bericht.
Prüfen
Zu prüfende Aussagen, typische Lücken, Ermessensfragen und Prüfungsrisiken.
Vergleichen
Illustrative Formulierungen und Beispiele aus veröffentlichten Berichten.

Anforderung → Daten → Nachweise → Entwurf → Review

Katalog der Angaben Wählen Sie ein Rahmenwerk, öffnen Sie einen Standard und dann die Anforderung, die Sie brauchen.
GRI 2 — General Disclosures 30 Anforderungen · 30 Karten
GRI 2 General Disclosures

Entity and governance, strategy and policies, stakeholder engagement, and the reporting basis itself.

30 Angaben alle Karten live
GRI 3 — Material Topics 3 Anforderungen · 3 Karten
GRI 3 Material Topics

How material topics were determined, the list of them, and how each one is managed.

3 Angaben alle Karten live
GRI — Topic Standards (100/200/300/400) 107 Anforderungen · 107 Karten
GRI 101 Biodiversity

Sites in sensitive areas, impact drivers, ecosystem condition, and impacts in the supply chain.

8 Angaben alle Karten live Gültig ab 2026
GRI 102 Climate Change

Transition plan, GHG emissions and removals, carbon credits, and a just transition.

10 Angaben alle Karten live Gültig ab 2027
GRI 103 Energy

Energy consumption, self-generation, the energy mix and reductions.

5 Angaben alle Karten live Gültig ab 2027
GRI 201 Economic Performance

Economic value generated, pension obligations, government support, and climate-related financial effects.

4 Angaben alle Karten live
GRI 202 Market Presence

Entry-level wages against local minimums, and senior hires from the local community.

2 Angaben alle Karten live
GRI 203 Indirect Economic Impacts

Infrastructure investments and services, and the indirect impacts that follow from them.

2 Angaben alle Karten live
GRI 204 Procurement Practices

Proportion of spending on local suppliers at significant locations of operation.

1 Angabe alle Karten live
GRI 205 Anti-corruption

Corruption risk assessment, communication and training, and confirmed incidents.

3 Angaben alle Karten live
GRI 206 Anti-competitive Behavior

Legal actions for anti-competitive behaviour, anti-trust and monopoly practices.

1 Angabe alle Karten live
GRI 207 Tax

Tax approach and governance, stakeholder engagement, and country-by-country reporting.

4 Angaben alle Karten live
GRI 301 Materials

Materials used, recycled input materials, and reclaimed products and packaging.

3 Angaben alle Karten live
GRI 302 Energy

Energy consumption inside and outside the organization, intensity, and reductions.

5 Angaben alle Karten live 2027 durch GRI 103 ersetzt
GRI 303 Water and Effluents

Water as a shared resource, withdrawal, discharge and consumption.

5 Angaben alle Karten live
GRI 304 Biodiversity

Sites near protected areas, significant impacts, habitats protected or restored, and IUCN species.

4 Angaben alle Karten live Ersetzt durch GRI 101
GRI 305 Emissions

Scope 1, 2 and 3 emissions, intensity, reductions, ozone-depleting substances and other air emissions.

7 Angaben alle Karten live 2027 durch GRI 102 ersetzt
GRI 306 Waste

Waste-related impacts, waste generated, and waste diverted from and directed to disposal.

5 Angaben alle Karten live
GRI 308 Supplier Environmental Assessment

New suppliers screened on environmental criteria, and negative impacts in the supply chain.

2 Angaben alle Karten live
GRI 401 Employment

New hires and turnover, benefits to full-time employees, and parental leave.

3 Angaben alle Karten live
GRI 402 Labor Management Relations

Minimum notice periods for significant operational changes.

1 Angabe alle Karten live
GRI 403 Occupational Health and Safety

The OH&S management system, hazard identification, worker participation, and injuries and ill health.

10 Angaben alle Karten live
GRI 404 Training and Education

Training hours, skills-upgrading programmes, and performance and career development reviews.

3 Angaben alle Karten live
GRI 405 Diversity and Equal Opportunity

Diversity of governance bodies and employees, and the ratio of basic salary and remuneration.

2 Angaben alle Karten live
GRI 406 Non-discrimination

Incidents of discrimination, and the corrective actions taken.

1 Angabe alle Karten live
GRI 407 Freedom of Association and Collective Bargaining

Operations and suppliers where freedom of association and collective bargaining may be at risk.

1 Angabe alle Karten live
GRI 408 Child Labor

Operations and suppliers at significant risk of incidents of child labour.

1 Angabe alle Karten live
GRI 409 Forced or Compulsory Labor

Operations and suppliers at significant risk of incidents of forced or compulsory labour.

1 Angabe alle Karten live
GRI 410 Security Practices

Security personnel trained in the organization's human rights policies and procedures.

1 Angabe alle Karten live
GRI 411 Rights of Indigenous Peoples

Incidents of violations involving the rights of indigenous peoples.

1 Angabe alle Karten live
GRI 413 Local Communities

Community engagement and impact assessments, and operations with significant negative impacts.

2 Angaben alle Karten live
GRI 414 Supplier Social Assessment

New suppliers screened on social criteria, and negative social impacts in the supply chain.

2 Angaben alle Karten live
GRI 415 Public Policy

Political contributions, by country and recipient.

1 Angabe alle Karten live
GRI 416 Customer Health and Safety

Health and safety impacts of products and services, and incidents of non-compliance.

2 Angaben alle Karten live
GRI 417 Marketing and Labeling

Product and service information requirements, and incidents in labelling and marketing.

3 Angaben alle Karten live
GRI 418 Customer Privacy

Substantiated complaints about breaches of customer privacy and losses of customer data.

1 Angabe alle Karten live
ESRS 79 Anforderungen · 75 Karten
ESRS 2 General Disclosures

Governance, strategy, impact/risk/opportunity management and the metrics basis every topical standard builds on.

15 Angaben alle Karten live
ESRS E1 Climate Change

Transition plan, policies and targets, energy, Scope 1–3 emissions, removals, carbon credits and financial effects.

11 Angaben alle Karten live
ESRS E2 Pollution

Pollution of air, water and soil, substances of concern, and the financial effects.

5 Angaben 2 Karten live
ESRS E3 Water and Marine Resources

Water consumption, withdrawal and discharge, marine resources, and the financial effects.

4 Angaben alle Karten live
ESRS E4 Biodiversity and Ecosystems

Transition plan, impact metrics on species and ecosystems, and the financial effects.

5 Angaben alle Karten live
ESRS E5 Resource Use and Circular Economy

Resource inflows and outflows, waste, and the financial effects.

5 Angaben alle Karten live
ESRS G1 Business Conduct

Corporate culture, whistleblowing, corruption and bribery, political influence and payment practices.

6 Angaben alle Karten live
ESRS S1 Own Workforce

Working conditions, equal treatment, workforce characteristics, pay gap, and incidents.

16 Angaben alle Karten live
ESRS S2 Workers in the Value Chain

Policies, engagement, remediation channels and targets for workers in the value chain.

4 Angaben alle Karten live
ESRS S3 Affected Communities

Policies, engagement, remediation channels and targets for affected communities.

4 Angaben alle Karten live
ESRS S4 Consumers and End-users

Policies, engagement, remediation channels and targets for consumers and end-users.

4 Angaben 3 Karten live
IFRS S1 S2 - ISSB 87 Anforderungen · 39 Karten
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

Governance, strategy, risk management and metrics for sustainability-related risks and opportunities, plus the general presentation and materiality requirements.

35 Angaben 14 Karten live
IFRS S2 Climate-related Disclosures

Climate governance, transition plans, scenario analysis, Scope 1–3 emissions, and cross-industry and industry-based metrics.

52 Angaben 25 Karten live
in Kürze

SASB Disclosure-Karten sind in Vorbereitung

Wir bauen die kuratierten SASB-Karten — 1 199 Kennzahlen katalogisiert und untereinander verknüpft. Hinterlassen Sie unten Ihre E-Mail-Adresse, und wir melden uns, sobald sie live gehen.

Mit einem Guide klären Sie die Frage. Mit einer Karte bereiten Sie die Angabe vor.
Noch unklar, was gilt oder wie es auszulegen ist? Klären Sie das zuerst und öffnen Sie dann die betroffenen Karten.

Disclosure-Guides öffnen
Wie diese Bibliothek entsteht 272 von Praktikern erstellte Disclosure-Karten 312 veröffentlichte Berichte indexiert 63.171 Berichtsseiten mit seitengenauen Belegen indexiert AI-powered. Always human-in-the-loop.