Disclosure focus
Where a negative impact is directly linked to the organization’s operations, products, or services by a business relationship and the organization has not contributed to the impact, the organization is not responsible for providing for or cooperating in remediation. It can, however, play a role in remediation. Directly linked impacts should therefore be addressed separately from impacts caused or contributed to.
Remedy or remediation means the means used to counteract or make good a negative impact. Depending on the circumstances, remedies can include apology, restitution, restoration, rehabilitation, financial or non-financial compensation, guarantees of non-repetition, injunctions or sanctions. Internal corrective or disciplinary action should not automatically be presented as remedy for an affected stakeholder.
The organization must describe its approach to identifying and addressing grievances, including the grievance mechanisms it has established or participates in. A grievance mechanism is a routinized state-based or non-state-based, judicial or non-judicial process through which stakeholders can raise grievances and seek remedy.
Grievance mechanisms should be distinguished from whistleblowing mechanisms. Whistleblowing mechanisms enable individuals to report wrongdoing or breaches of law regardless of whether the reporters themselves have been harmed and are reported under Disclosure 2-26. A shared channel can be relevant to both disclosures only where its different purposes, users and processes are explained clearly.
The organization should identify the intended purpose and users of each grievance mechanism, the impacts or topics it covers, how it operates and who administers it, whether it operates centrally or locally, how grievances are investigated, whether information is communicated to the highest governance body, how confidentiality and non-retaliation are protected, and whether users can raise grievances anonymously or through a third-party representative.
Grievance mechanisms can include operational-level mechanisms, collective-bargaining mechanisms, state-based judicial and non-judicial mechanisms, industry-association mechanisms, and mechanisms administered by international organizations, civil-society organizations or multi-stakeholder initiatives.
The organization must also describe other processes through which it provides for or cooperates in remediation. These are processes other than grievance mechanisms and can lead to remediation without a formal complaint, for example when an actual impact is identified through an impact assessment, human rights due diligence, monitoring, an audit or a civil-society report.
The organization must describe how stakeholders who are intended users of its grievance mechanisms are involved in their design, review, operation and improvement. General stakeholder engagement should not be presented as intended-user involvement unless it specifically concerns the grievance mechanisms and influences how they are designed or operated.
The organization must describe how it tracks the effectiveness of grievance mechanisms and other remediation processes and provide examples of effectiveness, including stakeholder feedback. Effectiveness can be assessed against the UN Guiding Principle 31 criteria: legitimacy, accessibility, predictability, equitability, transparency, rights-compatibility, continuous learning, and, for operational-level mechanisms, engagement and dialogue.
The organization can additionally report how intended users are informed and trained, the hours and languages in which mechanisms are available, non-retaliation protections, user satisfaction, the number and types of grievances, percentages addressed, resolved and resolved through remediation, repeated or recurring grievances, and changes made in response to lessons learned.
Quantitative grievance information is optional and is unlikely to be sufficient on its own. A low number of grievances can mean that few incidents occurred, but it can also indicate that intended users do not know about or trust the mechanism. Closure rates should not be presented as remediation rates unless the reported cases resulted in remedy.
The operation of grievance mechanisms and other remediation processes is reported under Disclosure 2-25. Actual actions taken to remediate negative impacts for material topics are reported under GRI 3-3-d-ii. Environmental remediation falls within Disclosure 2-25 only where it is connected to impacts on stakeholders or to grievances raised by stakeholders.
If the organization has not established or does not participate in a grievance mechanism, does not have other remediation processes, does not involve intended users, or does not track effectiveness, it should report this fact directly. Reasons for omission are permitted where required information exists but cannot be reported; the affected requirement, applicable reason and required explanation must then be provided in the 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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Commitments to provide for or cooperate in remediation
Human Rights / Legal / SustainabilityDescribe commitments and processes for remediation where the organisation caused or contributed to negative impacts.
Evidence Dated source records, governance papers and approval evidence supporting commitments to provide for or cooperate in remediation.
Watch for The published response for commitments to provide for or cooperate in remediation is incomplete or does not match the supporting records.
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Approach to grievances and grievance mechanisms
Human Rights / Legal / SustainabilityDescribe the approach to identifying and addressing grievances, including mechanisms established or participated in.
Evidence Dated source records, governance papers and approval evidence supporting approach to grievances and grievance mechanisms.
Watch for The published response for approach to grievances and grievance mechanisms is incomplete or does not match the supporting records.
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Other remediation processes
Human Rights / Legal / SustainabilityDescribe remediation processes other than grievance mechanisms.
Evidence Dated source records, governance papers and approval evidence supporting other remediation processes.
Watch for The published response for other remediation processes is incomplete or does not match the supporting records.
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Intended-user involvement
Human Rights / Legal / SustainabilityDescribe how intended users are involved in grievance-mechanism design, review, operation and improvement.
Evidence Dated source records, governance papers and approval evidence supporting intended-user involvement.
Watch for The published response for intended-user involvement is incomplete or does not match the supporting records.
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Effectiveness tracking
Human Rights / Legal / SustainabilityDescribe how the effectiveness of grievance mechanisms and other remediation processes is tracked.
Evidence Dated source records, governance papers and approval evidence supporting effectiveness tracking.
Watch for The published response for effectiveness tracking is incomplete or does not match the supporting records.
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Examples of effectiveness and stakeholder feedback
Human Rights / Legal / SustainabilityProvide examples of effectiveness, including stakeholder feedback.
Evidence Dated source records, governance papers and approval evidence supporting examples of effectiveness and stakeholder feedback.
Watch for The published response for examples of effectiveness and stakeholder feedback is incomplete or does not match the supporting records.
Before you start
- Separate impacts caused or contributed to from impacts only directly linked through business relationships, and distinguish grievance mechanisms from whistleblowing channels.
- A shared channel can support GRI 2-25 and GRI 2-26 only where its different purposes, intended users and processes are explained.
- 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 remediation commitments, mechanism and process inventories, intended-user involvement records, effectiveness methodology, stakeholder feedback and evidence of resulting improvements or remedies.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide remediation commitments, mechanism and process inventories, intended-user involvement records, effectiveness methodology, stakeholder feedback and evidence of resulting improvements or remedies.
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
Distinguish remedy for affected stakeholders from internal corrective action and do not treat case closure automatically as remediation.
Context note
State directly where a mechanism, other remediation process, intended-user involvement or effectiveness tracking does not exist.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 2-25 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Commitments to provide for or cooperate in remediation is reported accurately and completely.
Risk The response omits, misclassifies or overstates commitments to provide for or cooperate in remediation.
Evidence to check Dated source records, governance papers and approval evidence supporting commitments to provide for or cooperate in remediation.
Approach to grievances and grievance mechanisms is reported accurately and completely.
Risk The response omits, misclassifies or overstates approach to grievances and grievance mechanisms.
Evidence to check Dated source records, governance papers and approval evidence supporting approach to grievances and grievance mechanisms.
Other remediation processes is reported accurately and completely.
Risk The response omits, misclassifies or overstates other remediation processes.
Evidence to check Dated source records, governance papers and approval evidence supporting other remediation processes.
Intended-user involvement is reported accurately and completely.
Risk The response omits, misclassifies or overstates intended-user involvement.
Evidence to check Dated source records, governance papers and approval evidence supporting intended-user involvement.
Effectiveness tracking is reported accurately and completely.
Risk The response omits, misclassifies or overstates effectiveness tracking.
Evidence to check Dated source records, governance papers and approval evidence supporting effectiveness tracking.
Examples of effectiveness and stakeholder feedback is reported accurately and completely.
Risk The response omits, misclassifies or overstates examples of effectiveness and stakeholder feedback.
Evidence to check Dated source records, governance papers and approval evidence supporting examples of effectiveness and stakeholder feedback.
Evidence pack to prepare
Common reporting gaps
- Treating whistleblowing channels automatically as grievance mechanisms.
- Presenting disciplinary action as remedy for an affected stakeholder.
- Omitting other remediation processes outside formal grievances.
- Using general stakeholder engagement instead of intended-user involvement.
- Presenting low case volumes or high closure rates as proof of effectiveness.
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Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 2-25
within GRI 2: General Disclosures
Guides that settle this question
Related & explore
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