Disclosure focus
The disclosure requires the organization to identify the relevant associations and advocacy organizations. An aggregate number of memberships, a percentage breakdown by association type, or total expenditure on membership fees does not replace the required list.
A role can be significant where the organization holds a position in the governance body of an association or advocacy organization, participates in its projects or committees, or provides substantive funding beyond routine membership dues. A role can also be significant where the organization considers its membership strategic to influencing a mission or objective of the association that is critical to the organization’s activities.
These factors are Guidance and are not a closed checklist. However, the organization should use them as the primary basis for determining which associations to report. Terms such as “material role”, “main association” or “active membership” should not replace the official term “significant role”.
The organization is not required to report every subscription, professional network, mailing list, social club or nominal membership. It should report all organizations that meet the significant-role criteria, rather than selecting only the most visible or strategically convenient examples.
Where the organization’s role is exercised through a project, committee or working group, the disclosure should identify the parent association or advocacy organization. The working-group name can be provided as supporting information but should not replace the name of the association.
Formal membership or payment of membership dues is not always necessary for inclusion. Participation in a steering group, governance body, project or committee can constitute a significant role even where no membership fee is paid. Conversely, routine payment of membership dues does not by itself establish a significant role.
The organization should distinguish routine membership dues from substantive funding beyond those dues. Sponsorship or other financial support should not be treated automatically as evidence of a significant role unless its substance and relationship to the association are understood.
The reporting scope should begin with the entities included under Disclosure 2-2. Significant roles held by subsidiaries or representatives acting on behalf of included entities should be considered. Roles belonging solely to entities outside the reporting scope should not be attributed automatically to the reporting organization.
For each reported organization, the organization should use its official name. It can additionally report the category of association, the governance, project, committee or funding role, the representative, the geographic scope, and whether the role was active for all or part of the reporting period. This additional information helps demonstrate why the role is significant but is not a separate mandatory datapoint.
Counts, percentages, membership spending and changes in membership numbers are optional contextual information. Where they are reported, they should be clearly defined and should not replace the list of relevant associations.
If the organization did not participate in a significant role in any industry association, other membership association, or national or international advocacy organization, it should state this directly.
Required qualitative information should not be estimated. Where the complete information cannot be reported, reasons for omission are permitted for Disclosure 2-28. The affected requirement, applicable reason and required explanation should 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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Associations and advocacy organisations with a significant role
Company Secretariat / Public Affairs / SustainabilityList every industry association, other membership association and national or international advocacy organisation in which the organisation participates in a significant role.
Evidence Dated source records, governance papers and approval evidence supporting associations and advocacy organisations with a significant role.
Watch for The published response for associations and advocacy organisations with a significant role is incomplete or does not match the supporting records.
Before you start
- Start from entities reported under GRI 2-2 and apply the significant-role Guidance consistently to association, project, committee, governance and funding participation.
- Report the parent association where a role is exercised through a project, committee or working group; routine dues alone do not establish a significant role.
- 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 the complete membership and advocacy register, governance and committee roles, project participation, substantive funding, included-entity mapping and significance assessment.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide the complete membership and advocacy register, governance and committee roles, project participation, substantive funding, included-entity mapping and significance assessment.
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 significant role as the official term and explain the non-exhaustive Guidance factors used to select the complete list.
Context note
State directly where the organisation did not participate in a significant role in any relevant association or advocacy organisation.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 2-28 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Associations and advocacy organisations with a significant role is reported accurately and completely.
Risk The response omits, misclassifies or overstates associations and advocacy organisations with a significant role.
Evidence to check Dated source records, governance papers and approval evidence supporting associations and advocacy organisations with a significant role.
Evidence pack to prepare
Common reporting gaps
- Replacing the required list with aggregate counts or membership spending.
- Reporting only visible or strategically convenient examples.
- Using active or material membership instead of significant role.
- Naming only a working group without its parent association.
- Treating routine dues or sponsorship automatically as evidence of a significant role.
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Peer comparison uses examples on this card, not prevalence in the report corpus.
Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 2-28
within GRI 2: General Disclosures
Guides that settle this question
Related & explore
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