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.
Published passport
Last reviewed 2026-07-22
Reviewed by
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 educational guidance · Not issued or endorsed by GRI
Standard
GRI 2: General Disclosures
Disclosure GRI 2-17
Last reviewed
2026-07-22
LRA educational guidance · Not issued or endorsed by GRI
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
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 |
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.
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.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence 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
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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
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