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GRI 2: General Disclosures
Disclosure GRI 2-17

Collective knowledge of the highest governance body

Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.

Dr Ross Kurinko
Reviewed by Dr Ross Kurinko LinkedIn 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 educational guidance · Not issued or endorsed by GRI
To prepare this disclosure
Disclosure focus

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.

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 information to prepare

Preparation field What to capture Evidence hint Owner
Measures to advance collective knowledge, skills and experience Describe measures taken to strengthen the highest governance body's collective knowledge, skills and experience on sustainable development. Dated source records, governance papers and approval evidence supporting measures to advance collective knowledge, skills and experience. Company Secretariat / Governance
+ Show GRI 2-17 sub-elements (LRA working checklist)

How to prepare it

1Focus on the highest governance body with the highest authority; do not include committees, advisers or executives automatically.
2Collect and reconcile the records for: Measures to advance collective knowledge, skills and experience.
3A measure may involve individuals or committees, but explain how it contributes to the collective capability of the highest governance body.
4Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
5Review the final wording against every requirement and the supporting governance or data records before sign-off.
Request the data

Request the disclosure evidence

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

Provide the documented measures taken to advance the highest governance body's collective knowledge, skills and experience on sustainable development and explain how each measure contributes collectively.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Better request

Provide the documented measures taken to advance the highest governance body's collective knowledge, skills and experience on sustainable development and explain how each measure contributes collectively.

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

Include relevant appointments, skills assessments, succession actions and access to expertise as well as formal learning where they were measures taken for this purpose.

Context note

Do not imply that GRI 2-17 requires training hours, participation rates, measured learning outcomes or a conclusion that knowledge is sufficient.

Download Centre

Preparation tools & forms

Professional preparation tools for GRI 2-17 — 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.

Free · Community members
Go deeper · GRI 2-17
Learn to prepare this disclosure end-to-end

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.

Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check
Measures to advance collective knowledge, skills and experience is reported accurately and completely.The response omits, misclassifies or overstates measures to advance collective knowledge, skills and experience.Dated source records, governance papers and approval evidence supporting measures to advance collective knowledge, skills and experience.

Evidence pack to prepare

Common reporting gaps

Reducing the disclosure to training and briefings.Treating existing qualifications alone as a measure taken.Counting routine management updates without a knowledge-development purpose.Substituting understanding or capability for knowledge, skills, and experience.Narrowing sustainable development to material risks or impacts.
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Framework references

Relevant GRI requirements and related disclosures

Available framework references and nearby disclosures relevant to preparing this requirement.

GRI
GRI 2-17
within GRI 2: General Disclosures
Open official source →
Primary
Related & explore
Go deeper · GRI 2-17
Learn to prepare this disclosure end-to-end

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.

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