Disclosure focus
A general Board or governance-body effectiveness review is relevant only to the extent that it includes this impact-oversight dimension. The evaluation can also address broader governance matters, but the organization should explain how the performance of the highest governance body in overseeing impacts is assessed.
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. Evaluations of individual members, the Chair, or committees can form part of the overall process, but they do not replace evaluation of the performance of the highest governance body as a collective body.
The organization must report whether each evaluation is independent or not and state its frequency. Where an external party is involved, the organization should explain the party’s role and the basis for classifying the evaluation as independent. An externally facilitated or externally supported evaluation should not automatically be described as independently conducted.
Where different evaluation processes operate, such as an annual internal self-evaluation and an independently conducted external evaluation every three years, the independence status and frequency of each process should be reported separately.
The organization must describe actions actually taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices. Recommendations, planned actions and implemented actions should be distinguished clearly.
If no changes were made to the composition of the highest governance body or to organizational practices, the organization should report this directly. Changes to committee membership or committee structure should not automatically be presented as changes to the composition of the highest governance body.
Disclosure 2-18 does not prescribe individual scores, ratings, pass/fail results, participation percentages or quantitative tables. Sensitive individual evaluation results do not need to be disclosed. Aggregate information on the process and the resulting actions is generally sufficient.
If the organization does not have an evaluation process, it should report this fact directly. Reasons for omission are permitted for Disclosure 2-18 only where required information cannot be reported. In that case, 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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Impact-oversight evaluation process
Company Secretariat / GovernanceDescribe how performance of the highest governance body in overseeing the management of impacts is evaluated.
Evidence Dated source records, governance papers and approval evidence supporting impact-oversight evaluation process.
Watch for The published response for impact-oversight evaluation process is incomplete or does not match the supporting records.
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Independence
Company Secretariat / GovernanceState whether each evaluation process is independent and explain the basis for that classification.
Evidence Dated source records, governance papers and approval evidence supporting independence.
Watch for The published response for independence is incomplete or does not match the supporting records.
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Frequency
Company Secretariat / GovernanceState the frequency of each evaluation process.
Evidence Dated source records, governance papers and approval evidence supporting frequency.
Watch for The published response for frequency is incomplete or does not match the supporting records.
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Composition changes taken
Company Secretariat / GovernanceDescribe changes to the composition of the highest governance body actually made in response, or state that none were made.
Evidence Dated source records, governance papers and approval evidence supporting composition changes taken.
Watch for The published response for composition changes taken is incomplete or does not match the supporting records.
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Organisational-practice changes taken
Company Secretariat / GovernanceDescribe organisational-practice changes actually made in response, or state that none were made.
Evidence Dated source records, governance papers and approval evidence supporting organisational-practice changes taken.
Watch for The published response for organisational-practice changes taken is incomplete or does not match the supporting records.
Before you start
- Evaluate the highest governance body as a collective body and make the impact-oversight dimension explicit.
- Separate each process's independence and frequency, and distinguish recommendations or plans from actions actually taken.
- 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.
Provide each evaluation process covering impact oversight, its independence basis and frequency, and composition and organisational-practice actions actually taken in response.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide each evaluation process covering impact oversight, its independence basis and frequency, and composition and organisational-practice actions actually taken in response.
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
Do not classify an externally facilitated evaluation as independent without assessing the evaluator's role and independence.
Context note
Report directly where no evaluation process exists or where no composition or organisational-practice change was made.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 2-18 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Impact-oversight evaluation process is reported accurately and completely.
Risk The response omits, misclassifies or overstates impact-oversight evaluation process.
Evidence to check Dated source records, governance papers and approval evidence supporting impact-oversight evaluation process.
Independence is reported accurately and completely.
Risk The response omits, misclassifies or overstates independence.
Evidence to check Dated source records, governance papers and approval evidence supporting independence.
Frequency is reported accurately and completely.
Risk The response omits, misclassifies or overstates frequency.
Evidence to check Dated source records, governance papers and approval evidence supporting frequency.
Composition changes taken is reported accurately and completely.
Risk The response omits, misclassifies or overstates composition changes taken.
Evidence to check Dated source records, governance papers and approval evidence supporting composition changes taken.
Organisational-practice changes taken is reported accurately and completely.
Risk The response omits, misclassifies or overstates organisational-practice changes taken.
Evidence to check Dated source records, governance papers and approval evidence supporting organisational-practice changes taken.
Evidence pack to prepare
Common reporting gaps
- Reporting only a generic effectiveness review with no impact-oversight dimension.
- Treating individual or committee evaluations as a substitute for collective evaluation.
- Calling every external involvement independent.
- Presenting committee membership changes as changes to the highest governance body.
- Reporting planned actions as actions taken.
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Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 2-18
within GRI 2: General Disclosures
Guides that settle this question
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