Disclosure focus
The sustainability reporting period should include clear start and end dates. GRI recommends using the same reporting period as the organisation’s financial reporting and, where possible, publishing the sustainability information at the same time as the financial reporting. These are Guidance recommendations, not additional requirements.
The five datapoints below are an LRA operational decomposition of the four requirements in Disclosure 2-3: reporting period and frequency are shown separately for practical data collection, although both belong to 2-3-a. Organisational coverage is determined under Disclosure 2-2 and is not redefined here.
Reasons for omission are not permitted for Disclosure 2-3. All four requirements must be reported when claiming reporting in accordance with the GRI Standards.
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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Reporting period
Sustainability reporting / FinanceThe clear start and end dates covered by the organisation’s sustainability reporting, whether the information is published in a standalone report or another format.
Evidence Board-approved reporting calendar, reporting pack cover page, or the published report date range.
Watch for The start or end date is missing, or the period does not match the final sustainability information.
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Reporting frequency
Sustainability reporting / Corporate reportingHow often sustainability reporting is published, such as annually, biennially or on another explicit cycle.
Evidence Reporting policy, publication schedule, or prior-year reporting timetable.
Watch for A reporting year or publication date is shown, but the frequency of sustainability reporting is not stated explicitly.
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Financial reporting period and alignment
Finance / Group reportingThe dates covered by the financial statements, and a clear reason where that accounting period is different from the sustainability reporting period.
Evidence Annual report, audited financial statements, or finance close calendar showing both periods and any mismatch explanation.
Watch for The financial period is taken from a different source or the mismatch explanation is missing, so the datapoint does not reconcile to the finance reporting period.
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Publication date
Corporate reporting / CommunicationsThe publication date of the report or reported information. Using the first public release date is LRA’s practical interpretation for version control; the GRI requirement itself says publication date.
Evidence Published report PDF, website posting record, or release log with the launch date.
Watch for An internal approval, file creation or prior-report date is presented instead of the publication date for the current report or reported information.
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Contact point
Corporate reporting / Investor relations / SustainabilityA current person, functional team, monitored mailbox or other operational contact route for questions about the report or reported information.
Evidence Published report contact page, corporate website, or internal communications sign-off sheet.
Watch for The contact point points to an outdated mailbox or the wrong team, so the datapoint does not reconcile to the published contact route.
Before you start
- Which reporting window will you use for this sustainability update, and is that the same period your finance team uses?
- How often do you publish this report or update the reported information: every year, every two years, or on another cycle?
- If the finance period is different from the sustainability period, have you settled the reason for that difference?
- Can you trace the publication date and the reporting dates back to a source you can point to?
- Who in the organisation should be named as the contact for questions about the report or the reported information?
How to prepare it
Request the data
Request the report timing and contact details
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What dates, reporting frequency, and contact details should we use for the sustainability report, and how does the finance year compare if the two periods are different?
Use your organisation’s own labels first, then map them to the reporting pack. Sustainability reporting may be published in a standalone report or another information package, so identify the relevant output precisely. Check every item against final source material before sign-off.
Weak request
Please provide the GRI 2-3 information for the sustainability report, including the reporting period, frequency, financial reporting period, publication date, and contact point.
Why it fails: It uses framework language only, so the recipient has to translate the ask into their own records. It also does not point to the internal documents or systems that should be checked, or make clear what to do if the finance period is different.
Better request
Please send the report calendar details we should use for the [report name] pack: the period covered, how often we publish, the finance year, a short reason if the finance year is different, the publication date, and the person or team who handles questions about the report. Include the source document or system and use your normal internal terms.
Formal email template
Subject: Request for report timing and contact details for [report name]\n\nHi [name/team],\n\nI’m preparing the [report name] pack and need the details we will use for the reporting timeline and contact section. Please send the following for [reporting year / period]:\n- the period covered by the sustainability report\n- how often we publish it\n- the finance reporting period\n- if the finance period is different from the sustainability period, a short plain-English reason\n- the publication date\n- the contact point for questions about the report\n- the source document or system for each item\n\nPlease use your normal internal wording where possible, and I will map it into the disclosure pack. If anything is still draft, please mark it clearly.\n\nThanks,\n[preparer name]\n[team]\n[contact details]
Short Teams / Slack version
Hi [name/team] — I’m pulling together the [report name] pack. Could you send me the report period, how often it’s issued, the finance period, any short reason if those periods differ, the publication date, and the report contact details? Please use your usual internal terms and include the source doc/system. Thanks.
Industry examples
Manufacturing
Context. The sustainability report follows the calendar year, while the finance year runs from April to March.
Adapted request. Please send the reporting calendar details for the [report name] pack: the sustainability reporting period, reporting frequency, the finance year, a short reason for the different finance year, the publication date, and the contact for report queries. Use the wording from the reporting calendar and board paper, and include the source file.
Example response. Sustainability period: 1 January to 31 December 2025; frequency: annual; financial reporting period: 1 April 2024 to 31 March 2025; reason: financial reporting follows the statutory April-to-March year while sustainability information follows the calendar-year operational data cycle; publication date: 15 March 2026; contact point: Company Secretariat mailbox; source: reporting calendar v3 and board paper.
Financial services
Context. The sustainability report and finance reporting both follow the same year-end, and the report is published alongside the annual report.
Adapted request. Please confirm the report timing details for the [report name] pack: the reporting period, how often the report is issued, the finance period, the publication date, and the contact point for questions. If the finance and sustainability periods match, note that clearly. Use the wording from the annual reporting timetable and the published report draft.
Example response. Sustainability period: 1 January 2025 to 31 December 2025; frequency: annual; finance period: 1 January 2025 to 31 December 2025; difference explanation: not applicable; publication date: 20 March 2026; contact: sustainability.reporting@example.com; source: annual reporting timetable and draft report cover page.
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
State the time span covered by the sustainability information, how often the organisation issues it, which financial reporting period is used for comparison, and where the report date and enquiry contact are set out.
Context note
State whether the sustainability and financial reporting periods align. If they do not, explain the reason for the difference. Organisational coverage belongs under Disclosure 2-2.
Fluctuation statement
LRA preparation recommendation — not an additional GRI 2-3 requirement. If a timing change results in a restatement of previously reported information, also apply Disclosure 2-4 and explain the reason for and effect of the restatement.
Content index entry
GRI 2-3 Reporting period, frequency and contact point — [location / page] / [notes]Download Centre
Preparation tools & forms
Download preparation tools for GRI 2-3 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
The sustainability reporting period includes clear and accurate start and end dates.
Risk One boundary date is missing, ambiguous or inconsistent with the final reported information.
Evidence to check Approved reporting calendar and final report or published information
The frequency of sustainability reporting is stated explicitly.
Risk The reader is expected to infer frequency from the report title, period or publication history.
Evidence to check Approved reporting calendar or publication schedule
The financial reporting period is stated, and any misalignment is explained.
Risk The wrong financial period is compared, or the two periods differ without an explanation.
Evidence to check Final financial statements or annual report and the approved explanation for any difference
The publication date is accurate for the current report or reported information.
Risk An approval date, file date or previous-report date is disclosed instead of the current publication date.
Evidence to check Final publication record and website release log
The contact point is current and operational.
Risk The contact route is outdated, unmonitored or too general to handle questions about the reported information.
Evidence to check Communications or Company Secretariat confirmation and evidence that the contact channel is active
Evidence pack to prepare
Common reporting gaps
- The sustainability reporting period is given as a year only, without clear start and end dates.
- The frequency of sustainability reporting is implied rather than stated explicitly.
- The financial reporting period is missing, or a difference from the sustainability reporting period is not explained.
- An internal approval date, file date or previous-report date is presented as the current publication date.
- The contact point is outdated, unmonitored or only a general corporate homepage.
- One of the four required elements is omitted because it is considered immaterial, even though reasons for omission are not permitted.
- The dates or contact route cannot be traced to an approved calendar, final publication record or responsible owner.
Where drafts go wrong
Mistakes to avoid and where judgement is needed
The left column is what preparers get wrong while collecting; the right column is where you will have to make and explain a judgement.
Mistakes to avoid
- Wrong ownerThe team asks the sustainability lead for the publication contact, even though the day-to-day inbox sits with corporate affairs or investor relations.
- Framework language onlyPeople record the answer in GRI terms instead of the organisation’s own calendar, reporting cycle, and named mailbox, so the source owner cannot recognise it.
- Reported information not identifiedThe collector does not identify the report or reported information to which the dates and contact point relate. Entity coverage itself belongs under GRI 2-2.
- Wrong time basisSomeone captures the period from the draft report window rather than the actual reporting cycle used by the business, which shifts the dates by mistake.
- Mixed counting basisThe file combines annual, half-yearly, and ad hoc reporting patterns in one field, so the final answer no longer shows the organisation’s actual sustainability reporting frequency.
- Source labels lostOriginal document names, version tags, or system references are stripped out during collation, making it impossible to trace which record backed each data point.
- Reporting periods merged too earlyThe collector merges financial reporting dates with sustainability reporting dates before checking whether they differ, so the explanation for any mismatch is lost.
- Missing evidence trailThe pack contains the values but not the supporting screenshot, email, or approval note, so reviewers cannot see who confirmed the information and when.
- No sign-off recordThe draft is passed on without a named reviewer and approval date, leaving no audit trail for the period, frequency, publication date, or contact details.
Judgement needed
- A gap between sustainability and financial reporting periodsGive both periods and explain the reason for the difference. GRI recommends using the same reporting period as financial reporting where possible.
- Publishing sustainability and financial information togetherWhere possible, coordinate release timing so sustainability information is published at the same time as financial reporting. This is GRI Guidance, not an additional requirement.
- Publication date versus internal sign-off dateUse the publication date of the current report or reported information. Keep internal approval and file creation dates separate so readers are not given the wrong date.
- Who or what to list as the contact pointUse a person, functional team, monitored mailbox or other channel that can handle questions about the report or reported information. A personal name is not required.
- One reporting cycle or several updatesIf sustainability information is published more than once a year, state the frequency clearly and identify the report or information package to which each period and publication date relates.
Examples
How it reads on the page
Synthetic, written by LRA — not from a company report, not text from any standard.
Northbridge Manufacturing publishes sustainability information annually.
• Sustainability reporting period: 1 January to 31 December 2025.
• Frequency: annual.
• Financial reporting period: 1 January to 31 December 2025; the periods align.
• Publication date: 20 March 2026.
• Contact point: sustainability@northbridge.example.
This annual example covers all four GRI 2-3 requirements and uses a monitored functional mailbox rather than requiring a personal contact name.
Meridian Retail publishes sustainability information annually.
• Sustainability reporting period: 1 April 2024 to 31 March 2025.
• Frequency: annual.
• Financial reporting period: 1 January to 31 December 2024.
• Reason for the difference: financial reporting follows the statutory calendar year, while sustainability data are consolidated using the Group’s April-to-March operational management cycle.
• Publication date: 20 June 2025.
• Contact point: reporting@meridian.example.
This example uses a completed financial reporting period and explains why the sustainability and financial reporting periods differ.
Quality ladder
- Basic
Our sustainability reporting covers 2025, is published annually on 20 March 2026, and directs questions to sustainability@company.example.
- Better
Our sustainability reporting covers 1 January–31 December 2025, is published annually, uses the same period as our financial reporting, was published on 20 March 2026, and directs questions to sustainability@company.example.
- Best
Our sustainability reporting covers 1 January–31 December 2025 and is published annually. Our financial reporting covers the same period, so no alignment explanation is needed. This information was published on 20 March 2026; questions can be sent to the monitored sustainability@company.example mailbox.
Check your understanding
Scenarios to work through
A group has finished its annual sustainability report for the year ended 31 December 2025. The finance team closes on 31 March, so the sustainability team is using a different year-end and wants to explain that difference in the report.
A preparer is updating a report that is issued every two years, but the draft only says the document covers the latest year and gives a publication date. The team is unsure whether that is enough for a reader to understand the reporting pattern.
A sustainability report is posted on the company website on 18 April 2026, but the draft contact section only gives a generic web address for the whole organisation. The communications team wants to know whether that is enough for follow-up questions about the report.
A preparer is drafting a report for a business that publishes sustainability information every year and financial statements for the same 12-month period. The team wonders whether it still needs to mention the finance period and the publication date because the cycles match.
Real reports
How 3 companies report it
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Interconexión Eléctrica S.A. E.S.P.
Partial
Kuehne+Nagel International AG
Exact
ASE Technology Holding Co., Ltd.
Exact| Field | Interconexión Eléctrica S.A. E.S.P. | Kuehne+Nagel International AG | ASE Technology Holding Co., Ltd. |
|---|---|---|---|
| Reporting period | Not found | Not found | Not found |
| Reporting frequency | Not found | Partial | Not found |
| Financial reporting period and alignment | Not found | Not found | Not found |
| Publication date | Not found | Not found | Partial |
| Contact point | Not found | Not found | Not found |
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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 2-3
within GRI 2: General Disclosures
Guides that settle this question
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FAQ
Questions this page answers
Prepare five operational datapoints: sustainability reporting period, reporting frequency, financial reporting period and any alignment explanation, publication date, and contact point. These five fields are LRA’s practical decomposition of four official GRI 2-3 requirements.
Use it as a working checklist to move from collecting the basic reporting details to building a draft disclosure. The page is set up to help you prepare the disclosure, not just read about it.
Keep the approved reporting calendar, final financial statements or annual report, publication record, website release log, responsible-team confirmation, evidence that the contact channel is active, and the internal approval record confirming the final dates.
Verify five practical points: clear sustainability period dates, explicit reporting frequency, the financial period and any alignment explanation, the current publication date, and an operational contact point. Each should tie to the corresponding calendar, final report, release record or owner confirmation.
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot weak points before you finalise the disclosure. Use it as a pre-submission check against your draft and evidence pack.
Use the method note, context note, LRA preparation recommendation and GRI content-index line to turn the five operational datapoints into one concise narrative or table. These five datapoints implement four official GRI 2-3 requirements.
Yes, as a drafting aid only. The page says the examples are synthetic and illustrative, so they are there to show structure and presentation rather than provide a real company precedent.
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to support preparation and assurance readiness. Use it to organise the datapoints, evidence and review steps before you finalise the disclosure.
The Download Centre also provides a printable Library Card in .pdf format. It is a practical companion for keeping the disclosure guidance and key checks to hand while you work through the draft.
Use the ‘How companies report GRI 2-3 in practice’ cards to review full and partial reporting examples and open the cited pages in each published report. Treat them as evidence-led reviews, not templates to copy.
More questions this page can help with