Disclosure focus
The organization must report whether the highest governance body has appointed any senior executives with responsibility for managing impacts and whether it has delegated responsibility to other employees. A senior executive is a high-ranking member of management, such as the Chief Executive Officer or an individual reporting directly to the CEO or the highest governance body.
The disclosure should identify the relevant roles, functions and areas of responsibility. It is not necessary to publish the names or number of every individual unless the organization chooses to provide this information as additional context.
The organization must also describe the process and frequency through which senior executives or other employees report back to the highest governance body on the management of impacts. The description should explain the reporting route, including the role of any management or governance committees, and state the frequency of routine reporting and any event-driven escalation arrangements.
Delegated management responsibility under Disclosure 2-13 should be distinguished from the highest governance body’s oversight role under Disclosure 2-12. The highest governance body may delegate responsibility for managing impacts while retaining ultimate oversight.
Where reporting is routed through a committee, the organization should identify whether it is a committee of the highest governance body or a management committee and explain how information ultimately reaches the highest governance body.
If no senior executive has been appointed or no responsibility has been delegated to other employees, the organization should report this explicitly. The absence of a formal delegation arrangement is a factual response and should not automatically be treated as an omission.
The disclosure should use the organization and reporting entities identified under Disclosure 2-2. It should describe the actual delegation structure and any differences by function, business unit, geography or impact area rather than creating an arbitrary site-level reporting boundary.
Reasons for omission are permitted for Disclosure 2-13. Where required information exists but cannot be reported, the organization must identify the affected requirement and provide an applicable reason for omission and the required explanation in its GRI content index.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
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Senior executive responsibility
Company Secretariat / GovernanceState whether senior executives were appointed to manage impacts and identify their roles and responsibilities.
Evidence Dated source records, governance papers and approval evidence supporting senior executive responsibility.
Watch for The published response for senior executive responsibility is incomplete or does not match the supporting records.
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Responsibility delegated to other employees
Company Secretariat / GovernanceState whether responsibility was delegated to other employees and identify the relevant roles and authority.
Evidence Dated source records, governance papers and approval evidence supporting responsibility delegated to other employees.
Watch for The published response for responsibility delegated to other employees is incomplete or does not match the supporting records.
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Reporting process and frequency
Company Secretariat / GovernanceDescribe how and how often those roles report back to the highest governance body.
Evidence Dated source records, governance papers and approval evidence supporting reporting process and frequency.
Watch for The published response for reporting process and frequency is incomplete or does not match the supporting records.
Before you start
- Use the reporting organisation and entities identified under GRI 2-2; do not create an arbitrary site-level boundary.
- Distinguish delegated management responsibility from the highest governance body's oversight under GRI 2-12.
- Have the supporting records and the final response been reconciled?
How to prepare it
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Describe appointments and delegations for managing impacts, the authority of those roles, and the routine and event-driven route and frequency for reporting to the highest governance body.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Describe appointments and delegations for managing impacts, the authority of those roles, and the routine and event-driven route and frequency for reporting to the highest governance body.
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
Classify committees as governance or management committees and show how information ultimately reaches the highest governance body.
Context note
Report explicitly if no senior executive was appointed or no responsibility was delegated to other employees.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 2-13 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Senior executive responsibility is reported accurately and completely.
Risk The response omits, misclassifies or overstates senior executive responsibility.
Evidence to check Dated source records, governance papers and approval evidence supporting senior executive responsibility.
Responsibility delegated to other employees is reported accurately and completely.
Risk The response omits, misclassifies or overstates responsibility delegated to other employees.
Evidence to check Dated source records, governance papers and approval evidence supporting responsibility delegated to other employees.
Reporting process and frequency is reported accurately and completely.
Risk The response omits, misclassifies or overstates reporting process and frequency.
Evidence to check Dated source records, governance papers and approval evidence supporting reporting process and frequency.
Evidence pack to prepare
Common reporting gaps
- Limiting responsibility to significant impacts.
- Using senior leaders instead of senior executives.
- Using other staff instead of other employees.
- Treating data collection as delegated management responsibility.
- Reporting to a management committee without showing the route to the highest governance body.
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Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 2-13
within GRI 2: General Disclosures
Guides that settle this question
Related & explore
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