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

Operations assessed for risks related to corruption

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Rechtsstatus

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.

Offizielle Global Reporting Initiative-Quelle öffnen ↗ Teilen

Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-08-01

Geprüft von 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 LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Standard

GRI 205: Anti-corruption

Disclosure GRI 205-1 · 2016

Gültig ab

2018-07-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-08-01

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Für diese Offenlegung

20LRA preparation fields 20zu prüfende Aussagen 20Nachweisbereiche

Kern der Offenlegung

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.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

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?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
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

＋ Teilelemente von GRI 205-1 anzeigen (LRA-Arbeitscheckliste)

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.

So bereiten Sie es vor

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.

Daten anfordern

Request the disclosure evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

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.

Bessere Anfrage

Offenlegung entwerfen

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Methodenhinweis

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.

Kontexthinweis

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.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
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.

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GRI

GRI 205-1

innerhalb von GRI 205: Anti-corruption

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Verwandtes & Entdecken

Communication and training about anti-corruption policies and procedures → Karte Confirmed incidents of corruption and actions taken → Karte Alle Offenlegungen durchsuchen →

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