Collective knowledge of the highest governance body

Kern der Offenlegung

Disclosure 2-17 requires an organization to report the measures it has taken to advance the collective knowledge, skills, and experience of its highest governance body on sustainable development.

The disclosure is not limited to formal training. Relevant measures can include induction, workshops, briefings, site or stakeholder visits, external expert advice, Board skills assessments, succession and nomination actions, appointments made to address identified competency gaps, and other documented measures that strengthen the collective capability of the highest governance body.

The highest governance body is the governance body with the highest authority in the organization. The term “Board” should be used only where the Board is the organization’s highest governance body. Committee members, advisers, observers, executives, and other meeting participants should not be included automatically.

Measures can be directed at the full highest governance body, individual members, or committees. Where a measure does not involve the full body, the organization should explain how it contributes to the collective knowledge, skills, or experience of the highest governance body.

A member’s existing qualifications or professional background do not, by themselves, constitute a measure taken under Disclosure 2-17. However, nomination or appointment undertaken to address an identified competency gap can be reported as a measure where the organization explains the link to collective capability.

The organization is required to report the measures taken. It is not required to prove that each measure resulted in a measurable increase in knowledge, to report learning outcomes, or to conclude that the highest governance body has sufficient knowledge or skills. Any such evaluation is additional information and should be supported by appropriate evidence.

Routine management reporting should not automatically be treated as a knowledge-development measure. A management update can be included where it was designed to advance the highest governance body’s knowledge, skills, or experience on sustainable development.

Disclosure 2-17 does not prescribe training hours, attendance rates, participation percentages, completion rates, or other quantitative indicators. These can be reported as optional contextual information where they are accurate, clearly defined, and useful.

If no specific measures were taken during the reporting period, the organization should report this fact directly. Reasons for omission are permitted for Disclosure 2-17, but they should be used only where required information cannot be reported, not merely because no measure exists.

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