Disclosure LibraryPractitioner guidance for every reporting disclosure

Home→ Disclosure Library→ GRI→ GRI 2→ GRI 2-22

GRI 2: General Disclosures

Disclosure GRI 2-22

Statement on sustainable development strategy

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

◍ Open official GRI source Compare real reports → ↗ Share

···

Under review Editorial review in progress Prepared from official source material and published report evidence Use alongside the official GRI source while human review is in progress.

Real report See how 3 companies report this ↓

Thai Beverage Public Company Limited

Also seen in

Advantech Co., Ltd.

President Chain Store Corporation

To prepare this disclosure

1datapoints↓ 4claims to verify↓ 5evidence areas↓ 3report examples↓

Disclosure focus

This disclosure asks an organisation to explain, in its own words, how sustainability is built into its overall strategy and direction. The focus is on the organisation’s stated approach to sustainable development: what it is trying to achieve, how that sits alongside its business model and priorities, and whether the strategy is meant to apply across the whole organisation rather than only to a few visible projects or sites.

In practice, the useful question is whether the organisation can show a coherent strategic position on sustainability that covers its operations, not just isolated initiatives. The report should help a reader understand the breadth of that strategy, how consistently it is applied, and whether it is part of mainstream decision-making rather than a standalone statement for flagship locations or selected activities.

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.

Have you settled whether this will come from the board, or from your most senior executive, and who will sign it off? Have you agreed the angle of the statement: why sustainable development matters to the business, and how it links to your strategy? Have you fixed the reporting period or date this statement will refer to, so it matches the rest of the report? Can you trace the wording back to a named source, such as a board paper, executive note, or approved strategy document? Have you agreed which in-house terms you will use for the organisation’s sustainability priorities, so the statement matches your own operating language?

Preparation

Key datapoints to prepare

Datapoint What to capture Evidence hint Owner

Leadership sustainability statement Capture a statement from the board or top executive setting out why sustainable development matters to the organisation and how it links to the organisation’s strategy for contributing to it. Board or executive-approved statement, annual report narrative, strategy paper, or signed leadership message that shows the approved wording and date. Company Secretariat / Sustainability / CEO office

＋ Show GRI 2-22 sub-elements (LRA working checklist)

Include a statement from the board or top executive explaining why sustainable development matters to the organisation and how it fits with the organisation’s strategy for contributing to it.

How to prepare it

1Confirm who will provide the statement: use the board-level lead or the most senior executive, and make sure the chosen person is the one speaking for the organisation on this topic.

2Define the subject matter clearly: the statement should address why sustainable development matters to the organisation and how it links to the organisation’s strategy for contributing to that wider goal.

3Draft the content in plain business language: keep it as a statement, not a policy summary, and make the connection between the organisation’s direction and its contribution to sustainable development explicit.

4Collect the supporting source material: retain the approved wording, the sign-off trail, and any internal records showing who authorised the statement and when.

5Check for completeness and consistency: confirm the final text matches the approved source, reflects the correct speaker, and does not add claims beyond the intended message.

6Review against the official source before publishing: compare the final disclosure with the underlying requirement and source documents, then record any edits, substitutions, or exclusions made during preparation.

Request the data

Request the board statement on sustainable development strategy

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

What statement from the board or top executive can we use to describe how sustainable development matters to the organisation and how it is being built into strategy?

Use your organisation’s own governance language first, then map it to the reporting disclosure. For example, ask for the board paper, chair’s statement, CEO message, or strategy narrative if those are the terms your organisation uses. Keep the wording in your own house style and check the source text before sign-off.

Weak request

Please provide the GRI 2-22 statement on sustainable development strategy.

Why it fails: It uses framework language only, so the owner may not know which internal document or approval route to check. It also does not say whether the text should come from the board, the chair, the chief executive, or another senior leader, or which version is needed.

Better request

Please send the latest approved board, chair, or CEO wording that explains how sustainability matters to our strategy, together with the source document, version, approval status, and reporting period. If there are several internal versions, send the one intended for the annual report or equivalent external report.

Formal email template

Subject: Request for board-level statement on sustainability and strategy

Hello [name/team],

We are preparing the sustainability report and need a short statement from [board / chair / chief executive / equivalent senior leader] that explains how sustainable development matters to the organisation and how it is reflected in our strategy.

Could you please share:
- the latest approved wording, or
- the draft text currently being prepared for [annual report / strategy paper / other source document]

Please include the source document name, version, approval status, and the period it covers.

If helpful, we can work from your existing board paper, chair’s statement, or CEO message and adapt the wording to our reporting format. Please use our internal terminology where possible, and we will map it to the disclosure after review.

Many thanks,
[preparer name]
[team]
[contact details]

Short Teams / Slack version

Hi [name/team] — could you share the latest board/chair/CEO statement on how sustainability fits our strategy? Please send the approved or latest draft wording, plus source doc, version, and approval status. We’ll adapt it to the report and check the source before sign-off. Thanks.

Industry examples

Manufacturing

Context. The organisation uses a board strategy paper and a CEO message in the annual report.

Adapted request. Please share the latest approved wording from the board strategy paper or CEO message that explains how sustainability fits our long-term plan and operating model. Include the document name, version, approval status, and reporting period.

Example response. Statement text: ‘Our strategy is designed to improve resilience, reduce waste, and support long-term value through safer operations and lower-impact production.’ Source document: Annual report CEO message. Version: v3. Approval status: Board-approved. Reporting period: FY2025.

Financial services

Context. The organisation uses a chair’s statement and a strategy update paper for external reporting.

Adapted request. Please provide the approved chair’s statement or strategy update wording that sets out why sustainability matters to the business and how it is reflected in our strategic priorities. Please include the paper title, version, approval date, and the entity covered.

Example response. Statement text: ‘We see sustainability as central to how we manage risk, serve clients, and build a durable business model.’ Source document: Chair’s statement in annual report draft. Version: Draft 4. Approval status: Committee-reviewed, pending board sign-off. Reporting period: FY2025.

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

State who provided the message, how the organisation decided it was the relevant senior voice, and what basis was used to summarise the link between sustainability and strategy.

Context note

Explain what the leadership statement tells readers about how the organisation sees sustainable development shaping its direction, priorities and contribution to wider outcomes.

Fluctuation statement

If the message changed from the prior period, note whether that reflects a new strategy, a change in leadership emphasis, or a different set of sustainability priorities.

Content index entry

GRI 2-22 Statement on sustainable development strategy — [location / page] / [notes]

Download Centre

Preparation tools & forms

Professional preparation tools for GRI 2-22 — 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

01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Go deeper · GRI 2-22

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.

Explore GRI training (ESRS bundle) →

Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check

The information reported for this disclosure reconciles to the underlying source records.What is reported cannot be traced back to the systems or documents it was drawn from, or does not tie out to them.calculation_workbook reconciling the reported value to source_system_export

The information reported for this disclosure is current as at the reporting date.The disclosure reflects a different period, a cut-off before the reporting date, or stale data carried over from a prior period.approval_record showing the data cut-off date and the period covered

The scope behind the information reported for this disclosure is applied consistently.Parts of the organisation are silently in or out of scope, or the scope differs from the prior period without that change being explained.methodology defining the scope and a site_register of what it covers

Everything in scope is included in the information reported for this disclosure — nothing material is left out.Parts of the population that should be reported are omitted, understating or overstating the disclosure.site_register of the full population vs the calculation_workbook of what was actually included

Evidence pack to prepare

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

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

The request goes to the wrong senior person or team, so the statement is drafted without input from the board-level voice or the top executive who should speak for the organisation.

Framework language only

The brief is written in reporting jargon instead of the organisation’s own terms, which leaves the source person unsure how to describe sustainable development and strategy in their normal business language.

No scope set

People start collecting material without agreeing what part of the organisation, business model, or strategy the statement should cover, so the final text drifts between different boundaries.

Wrong time basis

The team pulls a statement from the wrong reporting period or from an outdated strategy cycle, so the wording no longer matches the period being reported.

Mixed counting basis

Inputs are gathered from different time or measurement bases and then treated as one set, which makes the source material inconsistent before any drafting begins.

Source labels lost

Original file names, version tags, meeting dates, or document titles are dropped during collection, so nobody can trace which draft or note the statement came from.

Populations merged

Separate inputs from the board, a committee, and the chief executive are blended together, even though they should stay distinct until the final source statement is chosen.

No evidence trail

The team keeps the wording but not the supporting notes, emails, or document references, so there is no clear record of where the statement came from or who approved it.

＋ Show 5 more− Show fewer

Where judgement is often needed

Who signs off when the board and executive views differ

If directors and the top executive team do not use the same language, agree one organisation-wide position, note who approved it, and explain any material differences in the final statement.

What to do after a takeover or business sale

When the group changes through buying or selling parts of the business, update the statement to reflect the current organisation and explain the date from which the new structure is being described.

Using one global message across countries with different local meanings

Where the organisation works in several countries and the idea of sustainable development is understood differently, use a single group message but explain any local wording choices that affect how the strategy is described.

Deciding how far down the organisation the statement speaks for

If the statement is meant to cover the whole group but some units are run differently, make clear whether it speaks for the parent only or for the wider business, and note any parts that are outside that scope.

Choosing between current facts and forward-looking plans

If the message mixes what has already been done with future ambitions, separate the two clearly and state whether the wording is based on current evidence, planned actions, or both.

Using estimates where direct evidence is not available

When the statement relies on judgement rather than hard data, say so plainly, describe the basis used, and avoid implying a level of certainty that the organisation cannot support.

Rounding and short-form wording in a brief board statement

If the approved message is shortened for length or rounded for readability, keep the meaning intact, make sure totals and references still align, and explain any simplification that could change interpretation.

Protecting sensitive information while still giving a meaningful message

If legal, security, or privacy limits prevent naming certain activities or locations, use a higher-level description that still explains the organisation’s view of sustainable development and note the reason for the broader wording.

＋ Show 5 more− Show fewer

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — Manufacturing

*Illustrative only: synthetic example.* Our chair used the annual statement to explain why sustainable development matters to our business model and long-term plan.
- They linked our strategy to lower-emission operations, safer working conditions, and more resilient supply chains.
- They also said progress will be tracked through capital allocation, supplier standards, and workforce measures, so our contribution is built into day-to-day decisions.

This example shows a senior leader’s narrative statement that connects sustainability to strategy and explains how the organisation intends to contribute through practical business choices.

Illustrative (synthetic) example — Financial services

*Illustrative only: synthetic example.* Our chief executive used the year-end message to set out why sustainable development is central to how we create value and manage risk.
- They described our approach as supporting responsible lending, better customer outcomes, and a lower-carbon operating footprint.
- They also noted that delivery will be reviewed through targets in our planning cycle, so the strategy and the sustainability agenda stay aligned.

This example shows a top executive statement that explains the relevance of sustainable development to the organisation and describes the strategic route for contributing to it.

Company reportsReal published reports

Compare side by side →Get it free

How companies report GRI 2-22 in practice

Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.

Thai Beverage Public Company Limited

Food and Beverage Processing · Thailand · 2024

Open report →

Thai Beverage Public Company Limited’s Sustainability Report 2024 includes coverage of governance aspects, with specific mention of the highest governance body and its chair on page 182. The report also addresses corporate governance and business ethics on page 140, risk management on page 146, and supply chain management on page 154, indicating a structured approach to governance-related disclosures. However, the evidence map does not clarify the extent of detail or specific metrics provided for these governance disclosures, leaving some aspects unclear.

Advantech Co., Ltd.

Technology Hardware and Equipment · Taiwan · 2024

Open report →

Advantech Co., Ltd.'s 2024 ESG Report includes a covered narrative item related to the highest governance body, specifically mentioning corporate governance and the chair of the highest governance body on page 233. However, the report provides limited detail beyond this reference, and other aspects of governance structure or processes remain unclear or missing from the disclosed information. There is no further elaboration on governance roles, responsibilities, or mechanisms in the available extract.

President Chain Store Corporation

Food and Consumer Staples Retailing · Taiwan · 2024

Open report →

President Chain Store Corporation's Sustainability Report 2024 includes a covered narrative item related to the collective knowledge of the highest governance body, specifically mentioning the Sustainable Development Committee on page 94. This indicates some level of governance structure addressing sustainability issues. However, other specific details or additional datapoints related to this disclosure are not clearly provided or are missing from the report.

✓ LRA AI Assistant · Human-in-the-loop

Ask the Study Studio AI Assistant about this disclosure

Get practical answers for your reporting context. Your first two answers are free — join LRA Community for free to continue without a limit.

TryHow do I prepare GRI 2-22?What data do I need to collect?Where can I see a real-report example?What mistakes should I avoid?

2 free answers

Check your understanding

Scenarios to work through

The annual report draft includes a short message from the chair, but it only talks about profit growth and market share. The sustainability team wants to add a paragraph on why long-term development matters to the organisation’s direction.

QShould the published statement be framed around the organisation’s approach to long-term development and how that links to its strategy, rather than only financial performance?

Reveal model answer →Hide answer ↑

Yes. The statement should come from the board-level voice or the most senior executive and explain why long-term development is relevant to the organisation, together with how that shapes its strategy for contributing to sustainable development. A purely financial message would not cover the needed subject matter.

Why this matters · Use a top-level leadership statement that connects sustainability relevance to strategy, not just commercial results.

A group company has a sustainability note signed by the head of operations. It describes site initiatives in detail, but the chief executive has not reviewed it and the note does not explain how the business plans to contribute to wider sustainable development.

QIs a functional leader’s note enough, or should the organisation use a statement from the top leadership level that links sustainability to the overall strategy?

Reveal model answer →Hide answer ↑

A functional leader’s note is not enough on its own. The disclosure is about a statement from the highest governance level or the most senior executive, and it needs to address both the importance of sustainable development to the organisation and the way the strategy supports that contribution. The preparer should route the content to the appropriate senior voice and make sure the strategic link is clear.

Why this matters · The speaker matters: use the organisation’s top leadership, not only a department head.

The draft statement says the organisation supports sustainability and has several projects underway, but it does not explain why this topic matters to the business or how it influences strategic choices. The wording is otherwise polished and approved by communications.

QCan the statement stay as a general support message, or does it need to show the connection between sustainability and the organisation’s strategy?

Reveal model answer →Hide answer ↑

It needs the connection. A general supportive message is not enough if it does not explain the relevance of sustainable development to the organisation and how that shapes the strategy for contributing to it. The preparer should revise the text so the strategic relationship is explicit and understandable to readers.

Why this matters · A broad endorsement is not the same as a strategy-linked leadership statement.

A preparer has two candidate paragraphs: one from the board chair about the organisation’s long-term direction, and one from the chief executive about current operational priorities. Both mention sustainability, but only one clearly explains how the business intends to contribute to sustainable development through its strategy.

QWhich statement should be selected for the disclosure, and what should the preparer check before sign-off?

Reveal model answer →Hide answer ↑

Select the statement that comes from the top governance voice or the most senior executive and that clearly explains the relevance of sustainable development to the organisation and its strategic contribution to it. Before sign-off, check that the wording is aligned to the organisation’s own position, that the leadership source is appropriate, and that the strategic link is stated plainly.

Why this matters · Choose the senior leadership statement that makes the strategy link clear, then verify it before publication.

Framework references

Relevant GRI requirements and related disclosures

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

GRI

GRI 2-22

within GRI 2: General Disclosures

Open official source →

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 ✓Browse all disclosures →

More in GRI 2 →Browse full catalogue →Disclosure Library home →Search all disclosures →

Go deeper · GRI 2-22

Learn to prepare this disclosure end-to-end

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →

FAQ

Questions this page answers

What do I need to gather for GRI 2-22 Leadership sustainability statement before I start drafting?+−

The page says the main datapoint to prepare is the leadership sustainability statement, so start by collecting the statement content and the supporting material you will need to evidence it. Use the step-by-step preparation section and the evidence pack to turn that into a draft that is ready for review.

How do I use the step-by-step how-to-prepare section for GRI 2-22 Leadership sustainability statement?+−

Use it as a working sequence rather than a checklist to copy into the report. It is there to help you move from the plain-language explainer to scope, evidence, and a draft output that can be reviewed internally.

What should the scope and methodology be for a GRI 2-22 Leadership sustainability statement disclosure?+−

The page does not set a fixed methodology, so you need to define a practical approach that matches your organisation’s reporting process and the evidence you can support. The preparation section and the assurance claims are the best place to anchor that scope.

Who should own the GRI 2-22 Leadership sustainability statement data and sign-off?+−

The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person who can source the statement and the evidence behind it. Use the workbook to make responsibilities and review points clear.

What evidence do I need in the assurance pack for GRI 2-22 Leadership sustainability statement?+−

The page includes an evidence pack with five items for assurance readiness, so build your pack around those items and the four assurance claims to verify. That gives reviewers a clear trail from the statement to the supporting evidence.

What are the four assurance claims to check for GRI 2-22 Leadership sustainability statement?+−

The page says there are four assurance claims to verify, each with a claim, risk and evidence prompt. Use them to test whether the statement is supportable and whether your evidence pack is complete enough for review.

What are the common reporting gaps or mistakes for GRI 2-22 Leadership sustainability statement?+−

The page lists common reporting gaps and mistakes, so use that section as a pre-submission quality check. It is especially useful for spotting missing evidence, unclear scope, or a draft that does not line up with the supporting material.

How do I use the Prep & Assurance workbook for GRI 2-22 Leadership sustainability statement?+−

The workbook is there to help you organise preparation and assurance in one place. Use it to track the statement, evidence, review points, and any gaps before you move to the draft output.

What can I take from the printable Library Card PDF for GRI 2-22 Leadership sustainability statement?+−

The printable Library Card is a quick-reference download for the disclosure page. It is useful if you want a compact version of the key preparation points, evidence prompts, and draft-building guidance.

How do I turn the GRI 2-22 Leadership sustainability statement data into a draft disclosure?+−

Use the draft-output section to move from evidence to wording, including the visualisation ideas, narrative starters, and the GRI content-index line. That section is meant to help you assemble a first draft that can be checked against the evidence pack.

Get your GRI 2-22 tools — free

Your preparation tools are free for LRA Community members and students. Register once (it's free) and your download starts right away — plus the Disclosure Library, templates and the LRA AI Assistant.

	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

Members see the full datapoint coverage map — ✓ with page references — across 3 real reports, in the companies' own words.

First name Last name

Work email

Phone (optional) Organisation (optional)

Free to join. We'll only use your details to set up your membership — you'll finish a short onboarding in your Cabinet.

✓

You're in — your download is starting

Your file is downloading now. Your Community Cabinet — with the Disclosure Library, templates and the LRA AI Assistant — is ready too.

Open your Cabinet →

Statement on sustainable development strategy

Key datapoints to prepare

How to prepare it

Request the board statement on sustainable development strategy

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Evidence pack to prepare

Common reporting gaps

Mistakes to avoid when collecting the data

Where judgement is often needed

Illustrative examples

How companies report GRI 2-22 in practice

Scenarios to work through

Relevant GRI requirements and related disclosures

Questions this page answers

Get in touch