Disclosure focus
This disclosure asks an organisation to describe the main activities it carries out, the parts of the value chain it is involved in, and the other business relationships that matter to how it operates. In practice, the report should give readers a clear picture of what the organisation does, where and how it does it, and which external parties are important to its business model and delivery of products or services.
The practical focus is breadth and relevance across the whole organisation, not just a few flagship sites or headline operations. The aim is to show the full operating footprint and the key relationships that shape it, so users can understand the organisation’s real-world reach, dependencies and connections across its activities and value chain.
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 datapoints to prepare
＋ Show GRI 2-6 sub-elements (LRA working checklist)
Set out the markets the business sells into as part of its value chain picture.
Set out the products that sit within the business’s value chain picture.
Set out the services that sit within the business’s value chain picture.
Set out the organisations further along the chain from the business.
Set out what those downstream organisations do.
Set out what the business itself does across the chain.
Set out the business’s supply chain as part of the value chain picture.
Explain any material shifts since the last reporting period in the items covered above.
Include any other business links that are relevant.
State the sector or sectors where the business operates.
How to prepare it
1Set the reporting boundary first: decide which business sectors you operate in, and make sure the scope you use is consistent across the disclosure.
2Map the full chain of value creation in plain business terms. Cover your own operations, the goods you sell, the services you provide, the markets you serve, your upstream suppliers, and the organisations and activities further along the chain.
3List any other material commercial links that matter to how the business works, even if they sit outside the main chain description.
4Gather the source material you will rely on for each part of the response, then turn it into either a concise narrative or a structured set of figures, depending on what best fits the item.
5Check whether anything has changed since the prior reporting year. If there are changes, explain them clearly for the sector view, the chain description, and any other business relationships you have reported.
6Before finalising, compare your draft with the official source to confirm you have covered every required point, used the right scope, and not left out any required change explanation or exclusion note.
Request the data
Request the business footprint and relationship map
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What parts of the business, supply chain, customer base and other external relationships should we describe for the reporting period, and what changed since last year?
Use your organisation’s own operating language first, then map it to the reporting disclosure. For example, use your internal names for business lines, sites, regions, customer groups, supplier tiers, partners and distribution routes rather than framework terms. Keep the wording practical and familiar to the people who hold the source information.
Weak request
Please provide the GRI 2-6 information on activities, value chain and other business relationships.
Why it fails: This uses framework language only, so the owner has to translate the ask before they can answer it. It does not say which internal records are needed, what parts of the business to cover, or how to show changes from the prior period.
Better request
Please send a current summary of our business areas, products and services, markets served, supply chain links, downstream partners and other important external relationships for [reporting period], with a short note on what changed since [prior period]. Use your team’s own terms, include the source file or system, and flag any exclusions or assumptions.
Industry examples
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
Use plain definitions for each business area covered, explain the basis used to group activities, products, services, markets, supply chain links and downstream relationships, and note any judgement used to decide what counts as a significant business relationship.
Context note
These figures and descriptions show where the organisation makes and delivers value, how its operations connect to suppliers and customers, and which parts of the business are most important to understanding its overall footprint.
Fluctuation statement
If the current period differs from the prior year, explain what changed in the business mix, value chain, markets, supply chain or downstream links, and set out the main reason those changes are material.
Content index entry
GRI 2-6 Activities, value chain and other business relationships — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 2-6 — 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.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
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, wrong language
Teams ask the wrong function for the answer, or they use framework terms that the business does not use, so the source team cannot map the request to its own records.
Scope left vague
People collect a broad description without first agreeing which parts of the business, which parts of the chain, and which outside relationships are in scope, so the final dataset is incomplete or inconsistent.
Current year mixed with old data
Collectors pull figures and descriptions from different reporting periods, so the record set no longer reflects one consistent cut-off point.
Counting bases get blended
One team counts legal entities, another counts sites or contracts, and the results are merged without a clear rule, which makes the underlying population impossible to compare.
Source labels are stripped out
Original file names, system codes, or local category labels are removed during consolidation, so later reviewers cannot trace each item back to the source record.
Separate populations are merged
Information about the business itself, its suppliers, and its downstream counterparties is combined into one list, which hides the differences the disclosure needs to show.
No evidence trail
The team keeps the narrative but not the supporting metadata, such as who supplied it, when it was extracted, and from which system, so the data cannot be checked later.
No sign-off record
Draft inputs move into the reporting pack without a named reviewer or approval step, so nobody can show who confirmed the data before it was used.
Change history not captured
A revised activity map or relationship list replaces the earlier version without noting what changed from the prior period, so the comparison point is lost.
Where judgement is often needed
What counts as in-scope after a buyout or sale
Use the reporting cut-off you have set for the period, then explain any additions or removals from the business map caused by acquisitions or disposals so readers can see why the picture changed.
How to handle different country labels for the same line of work
Where local legal or commercial labels differ, group them under the organisation’s own operating categories and explain the mapping you used so the sector view stays consistent across locations.
Whether to include borderline downstream parties
If a customer, distributor, agent or other party sits near the edge of the business map, decide whether it is part of the chain you are describing and state the basis for that call.
How far to go with indirect suppliers and users
Set a clear practical limit for the chain you describe, then say where you stopped and why, especially if the next layer is known but not fully mapped.
Choosing between actual counts and estimates
When complete records are not available, use a reasonable estimate only if you can explain the method, the source data and any material gaps against measured figures.
Rounding and small-number treatment
Apply one rounding approach across the disclosure, and note it if small numbers or percentages are rounded in a way that could affect how the business footprint is read.
Protecting sensitive relationship data
If naming a partner, customer or other counterpart would create privacy or confidentiality issues, aggregate the information and explain the level of grouping used.
Deciding what changed since last year
For the comparison with the prior period, flag only changes that are meaningful to the business map or chain description and explain whether they came from scope shifts, restructuring or a new way of classifying activities.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — specialist food manufacturing
*Synthetic illustration only.* We explain that we operate in specialist food manufacturing and set out how our business works from raw ingredients to finished products and customer delivery. - Our own activities cover ingredient sourcing, blending, packaging and quality control; our products are chilled ready meals and ambient sauces; our services include private-label production and recipe development; and we sell mainly to UK grocery retailers, foodservice distributors and export customers. - Upstream, we rely on farms, ingredient processors, packaging suppliers and logistics providers; downstream, our products move through retailers, wholesalers and catering operators to households, restaurants and institutional kitchens, whose activities are storage, resale and meal preparation. - We also note other important links such as contract manufacturers, cold-chain carriers and a minority joint venture in a seasoning plant; compared with the prior year, we added a new export market in Ireland, exited one low-volume retail line and brought a packaging step in-house, so the picture of our business links changed in all three areas.
This example shows how a reporter can describe the business model in plain language, covering what it does, what it sells, the services it provides, where it sells, who supplies it, who sits after it in the chain, and other material relationships, while also flagging year-on-year changes.
Illustrative (synthetic) example — regional passenger transport
*Synthetic illustration only.* We operate in regional passenger transport and describe the flow of our business from vehicle operation through to passenger journeys and related support services. - Our core work is running bus and coach routes, maintaining vehicles and managing timetables; our services include ticketing, school transport contracts and charter hire; our markets served are commuters, students, leisure travellers and local authorities across three regions. - Our supply chain includes vehicle makers, fuel and energy providers, maintenance contractors, software vendors and depot landlords; the entities after us are passengers, corporate travel buyers, public-sector route sponsors and onward transport operators, whose activities include travel, trip planning and connecting services. - We also disclose other relevant business links such as a fleet leasing arrangement, a fuel hedging counterparty and a shared-ticketing partnership; versus the previous period, we expanded into one new region, added two school routes and ended a charter partnership, so the description of our business links has shifted since last year.
This example illustrates a transport reporter describing its operating scope and chain of relationships in narrative form, including upstream inputs, downstream users, other business ties and the main changes since the prior period.
Company reports
How companies report GRI 2-6
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Enagás, S.A.
Gas Utilities · Spain · 2025
Enagás, S.A.'s 2025 Annual Report provides several covered datapoints related to its value chain and business model, including specific figures on sectors such as natural gas and professional services (p.53), processes for engaging with value chain workers about impacts (p.198), and details on the business environment and organisation (p.251). The report also addresses supply chain actions and material impacts in line with ESRS and GRI standards (p.266, p.277). However, some narrative items lack clear headline values or are not found in the report, indicating partial or missing information on certain aspects of the disclosure.
Delta Electronics, Inc.
Technology Hardware and Equipment · Taiwan · 2024
Delta Electronics, Inc.'s 2024 ESG Report provides data on downstream activities and supply chain emissions, including specific percentages for purchased goods and services (20.9%) and capital goods (1.9%) on page 122. The report also references waste generation and reduction efforts on page 241 and discusses activities related to a green low-carbon supply chain on page 237. However, there is no quotable evidence found for narrative item (a) and several other narrative items remain unaddressed or unclear in the report.
Interconexión Eléctrica S.A. E.S.P.
Electric Utilities / IPP / Energy Traders · Colombia · 2024
Interconexión Eléctrica S.A. E.S.P.'s 2024 Integrated Management Report provides evidence of flexibility in risk appetite and resource optimisation between ISA and its companies (p.58), as well as information on new employee hires under human talent development (p.146). The report also indicates no significant changes in other relevant business relationships (p.131). However, the report offers only partial context on supply chain and mergers or acquisitions without headline values (pp.47, 130), and several narrative items lack quotable evidence entirely.
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Check your understanding
Scenarios to work through
A group runs a UK-based design business that also sells through an online marketplace and a small wholesale arm. The draft report currently says only that it is a 'consumer brand'.
QWhat should the preparer do so the description of where the group operates is usable for readers?
Reveal model answer →Hide answer ↑Set out the sectors the group is active in, using plain business language that matches how it actually earns revenue. A label such as 'consumer brand' is too vague on its own if it does not show the relevant sectors.
Why this matters · Readers need a clear sector view, not just a broad self-description.
The reporting team has mapped the business and can explain manufacturing, product sales, after-sales support, and the main customer regions. It has not yet written anything about suppliers or the firms that handle distribution after sale.
QHow should the preparer decide what belongs in the value-chain description for this disclosure?
Reveal model answer →Hide answer ↑Include the main parts of the chain around the business itself: what the organisation does, what it sells, what services it provides, which markets it serves, and the supply side as well as the downstream side. The description should cover the entities after the organisation and what those entities do, not just the company’s own operations.
Why this matters · The chain description should run from suppliers through the business to downstream partners and their roles.
A retailer has a long-term logistics contract, a joint venture warehouse, and a franchise network. The draft disclosure mentions only the retailer’s own stores and direct suppliers.
QShould these other commercial links be included, and if so, how should the preparer think about them?
Reveal model answer →Hide answer ↑Yes. Any other business links that matter to understanding how the organisation operates and reaches customers should be reported, even if they are not part of the core supply chain narrative. The aim is to give a fuller picture of the organisation’s wider commercial relationships.
Why this matters · Do not stop at direct suppliers and customers if other material business links shape the model.
A manufacturer acquired a packaging business mid-year, exited one export market, and began using a new contract assembler. The prior-year report described a different footprint and different downstream partners.
QWhat should the preparer do about year-on-year changes in the sector, chain description, and other business relationships?
Reveal model answer →Hide answer ↑Explain the significant shifts compared with the previous period, rather than repeating last year’s wording. The update should show what changed in the sectors, the chain, and the wider business links so readers can understand the current picture.
Why this matters · Material changes from the prior period should be made explicit, not left for readers to infer.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
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 ✓Role of the highest governance body in sustainability reporting → Guide ✓Show all 29 related disclosures →
FAQ
Questions this page answers
What data do I need to collect for GRI 2-6 before I start drafting the disclosure?+−
Use the page’s datapoint list as your starting checklist: active sectors, value chain activities, products and services, markets served, supply chain overview, downstream entities and activities, other business links, and period-on-period changes. The page also gives a step-by-step preparation section to help you turn that list into a workable data request.
How should I scope GRI 2-6 if the business has multiple sectors, markets and value chain links?+−
The page points you to capture the organisation’s active sectors, markets served, supply chain overview and downstream links, so scope should follow the actual business footprint rather than a single team’s view. Use the preparation steps to agree what is in scope before drafting.
Who should own the GRI 2-6 data collection across HR, operations and sustainability teams?+−
The page does not assign roles, but it is designed to help you coordinate ownership by showing which datapoints need input from different parts of the business. In practice, use the preparation section and workbook to allocate each item to a named data owner.
What evidence should I keep for GRI 2-6 to be ready for assurance?+−
The page includes an evidence pack with five items and four assurance claims to verify, each framed around claim, risk and evidence. Use those materials to build a file that shows where the data came from, how it was checked, and what supports the final disclosure.
What are the common mistakes people make when drafting GRI 2-6?+−
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot missing scope, incomplete data and weak support before sign-off. Use it as a pre-submission check against your draft and evidence pack.
How do I use the Prep & Assurance workbook for GRI 2-6?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the datapoints, preparation steps and assurance checks. Use it to track what has been collected, what is still missing, and what evidence supports each item.
What should the draft output for GRI 2-6 include?+−
The page gives draft-output ideas covering visualisations, narrative starters and a GRI content-index line. That means you can use it to turn raw data into a first-pass disclosure rather than starting from a blank page.
Can I use the synthetic example disclosure on the GRI 2-6 page as a template?+−
Yes, as an illustrative guide only. The page says the example is synthetic and includes a quantitative table, so you can use it to see how the disclosure might look without treating it as a real company example.
Where can I find real published reports that show how GRI 2-6 is disclosed in practice?+−
The page includes a 'From company reports' table that links to real published reports at the pages where the topic is disclosed. Use it to compare approaches and see how others present similar information.
Does the GRI 2-6 page give an exact ESRS or IFRS mapping I can rely on?+−
No. The page explicitly says it does not assert a one-to-one ESRS or IFRS equivalent, so it should be used as practitioner guidance for this disclosure rather than as a mapping tool.
More questions this page can help with
GRI 2-6 checklist: what datapoints should I request from business owners?How do I build an evidence pack for GRI 2-6 assurance?What is the best way to draft the narrative for GRI 2-6 from the workbook?What are the assurance claims I need to verify for GRI 2-6?How do I avoid missing downstream activities in a GRI 2-6 disclosure?What should a GRI 2-6 content index line look like in a draft report?How do I use the printable Library Card for GRI 2-6?What does the GRI 2-6 example table show and how should I adapt it?How do I capture period-on-period changes for GRI 2-6?What should I include in a GRI 2-6 data request to operations and supply chain teams?How do I check whether my GRI 2-6 draft is assurance-ready?Where does the page show common gaps in GRI 2-6 reporting?
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