Disclosure focus
The value chain includes activities carried out by the organisation and by entities upstream and downstream from it, from the conception of products or services to their end use. It includes entities beyond the first tier upstream and downstream. The organisation does not need to describe every individual activity or entity; the high-level overview should provide enough context to understand its impacts, including impacts connected with the use of its products and services.
The organisation must also report other relevant business relationships that have not already been described as part of the value chain, and describe significant changes in its sectors, value chain and other relevant business relationships compared with the previous reporting period.
The entities included in sustainability reporting are determined under Disclosure 2-2. The 2-6 description covers the activities of those reporting entities, while the value chain can extend to external upstream and downstream entities such as suppliers, distributors, wholesalers, retailers, customers and beneficiaries.
GRI Guidance recommends, where relevant, contextual information such as the total number of operations and the definition of an operation; the quantity or net sales of products or services; banned or publicly debated products and the organisation’s response; characteristics and relative importance of markets; and estimated information about upstream and downstream entities. These are Guidance items, not additional requirements.
Reasons for omission are permitted for Disclosure 2-6. The organisation cannot simply label required information ‘excluded’: its GRI content index must identify the unmet disclosure or requirement, give one of the four permitted reasons—Not applicable, Legal prohibitions, Confidentiality constraints, or Information unavailable / incomplete—and provide the required explanation.
The ten datapoints below are an LRA operational decomposition of Disclosure 2-6-a to 2-6-d. They are not ten separate GRI requirements.
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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Active sectors
Strategy / FinanceName the sectors in which the organisation is active. Use an applicable GRI Sector Standard or a clear classification such as GICS, ICB, ISIC or SICS where useful, and reconcile it to internal segment reporting.
Evidence Business unit or segment reporting, management accounts, strategy papers, or external filings that list operating sectors.
Watch for Sector names are taken from a different classification than the one used in management reporting, so the reported sectors do not reconcile to internal segment reporting.
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Value chain activities
Strategy / OperationsDescribe the main activities of the entities included in sustainability reporting under GRI 2-2. As optional Guidance, report the total number of operations and explain how ‘operation’ is defined.
Evidence Operating model documents, process maps, annual report narrative, and business unit descriptions.
Watch for The organisation’s own activities are omitted or described at the wrong level, so the value chain narrative does not match the operating model.
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Value chain products
Commercial / ProductDescribe the organisation’s products. Optional Guidance includes quantity or net sales and whether products are banned in certain markets or subject to stakeholder concerns or public debate, with reasons and responses.
Evidence Product catalogue, segment disclosures, sales materials, and product governance records.
Watch for Product lines are grouped differently from the product catalogue, so the disclosure misses a product family or mixes categories.
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Value chain services
Commercial / Service DeliveryDescribe the organisation’s services. Optional Guidance includes quantity or net sales and whether services are banned in certain markets or subject to stakeholder concerns or public debate, with reasons and responses.
Evidence Service catalogue, customer contracts, operating model documents, and service line reporting.
Watch for Service offerings are described from a marketing view rather than the reporting view, so the service set does not align to the service line structure.
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Markets served
Commercial / SalesDescribe markets served, including customer groups. Optional Guidance can cover geography, demographic or other characteristics, market size and relative importance, and net sales or revenues by market.
Evidence Sales reporting, regional or customer segment analysis, investor presentations, and market strategy documents.
Watch for Geographic or customer-market labels are mixed up, so the markets served do not reconcile to sales or segment reporting.
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Supply chain overview
Procurement / Supply ChainProvide a high-level description of the supply chain, acknowledging relevant upstream entities beyond tier 1. Useful context can include supplier types, estimated numbers by tier, activities, relationship types, sector characteristics, payments and geography.
Evidence Procurement maps, supplier master data, sourcing strategy, and supply chain risk assessments.
Watch for A tier or supplier group is left out, so the supply chain description stops at direct suppliers and misses upstream dependencies.
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Downstream entities
Commercial / SalesDescribe the main categories of entities downstream from the organisation, including relevant entities beyond the first tier—for example distributors, wholesalers, retailers, customers and beneficiaries. Estimated numbers, relationship types and geography are optional context.
Evidence Channel partner lists, distribution agreements, customer route-to-market documents, and sales channel reporting.
Watch for Downstream parties are counted as customers instead of intermediaries, so the post-sale chain is misclassified.
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Downstream activities
Commercial / Channel ManagementDescribe the activities performed by downstream entities in relation to the organisation’s products and services, such as manufacturing, distribution, wholesale, retail, installation, use or servicing.
Evidence Channel agreements, partner operating manuals, route-to-market documents, and customer journey maps.
Watch for The activities of downstream entities are described generically, so the reported roles do not match the actual channel functions.
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Other relevant business relationships
Legal / StrategyReport other relevant business relationships with entities not already described as part of the value chain, such as joint ventures, franchisees, investee companies or other entities directly linked to operations, products or services.
Evidence Key contract registers, alliance or partnership lists, franchise records, and strategic relationship inventories.
Watch for A relevant relationship is omitted or ordinary value-chain relationships are duplicated under 2-6-c, obscuring which entities were not already covered under 2-6-b.
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Significant changes
Finance / StrategyDescribe significant changes in the sectors, value chain and other relevant business relationships compared with the previous reporting period.
Evidence Prior-year disclosure, change logs, M&A records, restructuring papers, and updated operating model documents.
Watch for The comparison uses the wrong reporting period or misses a mid-year change, so the current-year narrative is not aligned to the prior-year baseline.
Before you start
- Have you confirmed the entities included in sustainability reporting under GRI 2-2 and the sectors in which those entities are active?
- Does the high-level overview cover own activities, products, services, markets, the supply chain, and downstream entities and their activities from conception to end use?
- Does the overview acknowledge relevant upstream and downstream entities beyond tier 1 without attempting to list every individual entity?
- Have you separated other relevant business relationships not already described under 2-6-b from ordinary suppliers, distributors and other value-chain entities?
- Have you compared the current description with the previous reporting period and identified significant changes directly?
- If any required information cannot be reported, have you identified the exact requirement and prepared a permitted reason for omission and required explanation for the GRI content index?
How to prepare it
Request the data
Request the business footprint and relationship map
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
For the entities reported under GRI 2-2, what sectors, activities, products, services and markets should we describe; what are the main upstream and downstream value-chain categories; which other relevant business relationships remain; and what changed significantly since last year?
Use your organisation’s own operating language first, then map it to the reporting disclosure. For example, use your internal names for business lines, sites, regions, customer groups, supplier tiers, partners and distribution routes rather than framework terms. Keep the wording practical and familiar to the people who hold the source information.
Weak request
Please provide the GRI 2-6 information on activities, value chain and other business relationships.
Why it fails: This uses framework language only, so the owner has to translate the ask before they can answer it. It does not say which internal records are needed, what parts of the business to cover, or how to show changes from the prior period.
Better request
For the GRI 2-2 reporting entities, please send a high-level current-period description of sectors; activities, products, services and markets; upstream categories beyond tier 1 where relevant; downstream entities and their activities; other relevant relationships not already in the value chain; and significant changes from the prior period. Include source records and identify any unavailable required item against the exact GRI requirement and permitted reason for omission.
Formal email template
Subject: Request for GRI 2-6 business and value-chain information for [reporting period] Hi [name/team], For the entities included in sustainability reporting under GRI 2-2, please provide a high-level description of: - active sectors and own activities; - products, services and markets served; - main upstream supplier categories, including relevant categories beyond tier 1; - downstream entities such as distributors, wholesalers, retailers, customers and beneficiaries, and the activities they perform; - other relevant business relationships not already described in the value chain; and - significant changes compared with [prior period]. Where available, also provide the total number and definition of operations; product/service quantity or net sales; market importance; estimated supplier/downstream populations; and any banned or publicly debated products or services and our response. These are optional Guidance context. Attach the source records and approval owner. If required information is unavailable or cannot be disclosed, identify the affected GRI requirement. Do not exclude it informally: record the applicable reason for omission and required explanation for the GRI content index. Please adapt this request to the organisation’s language and check the official source before sign-off. Thanks, [preparer name]
Short Teams / Slack version
Hi [name/team] — please share a high-level GRI 2-6 map for the GRI 2-2 reporting entities: sectors; activities, products, services and markets; upstream categories beyond tier 1 where relevant; downstream entities and activities; other relevant relationships not already covered; and significant changes from [prior period]. Flag any unavailable required item against the exact GRI requirement and reason-for-omission process. Thanks.
Industry examples
Manufacturing
Context. A multi-site producer sells finished goods through wholesalers and retailers, with contract manufacturers and logistics partners in the chain.
Adapted request. Please provide the current map of our plants, product lines, sales channels, sourcing network, contract manufacturing arrangements, logistics partners and any other key external relationships for [reporting period], plus changes since [prior period]. Use the names your operations and commercial teams use internally.
Example response. Sites: 4 plants in the UK and 1 in Poland. Product lines: industrial components, consumer packs. Sales channels: direct to OEMs, wholesalers and online retail. Supply chain: raw materials from 38 tier-1 suppliers across 7 countries; 2 contract manufacturers. Downstream: distributors, retailers and service agents in 12 markets. Changes: one new logistics partner added; one contract manufacturer exited in Q3.
Financial services
Context. A group provides lending, wealth services and payment products through branches, digital channels and third-party introducers.
Adapted request. Please share the current summary of our business lines, customer segments, delivery channels, key outsourcing arrangements, introducer relationships and other external partnerships for [reporting period], plus what changed since [prior period]. Use the terms your commercial and operations teams already use.
Example response. Business lines: retail lending, wealth management, merchant payments. Customer segments: personal, SME and institutional. Delivery channels: branch, app, adviser network and partner referrals. External relationships: core banking outsourcer, card processor, introducer network, joint venture in payments. Changes: new adviser channel launched; one legacy outsourcing arrangement ended.
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
Explain the entity scope by referring to GRI 2-2 and, where useful, how the organisation identified other relevant business relationships not already covered in the value-chain description. This identification note is an LRA preparation recommendation, not a separate GRI 2-6 requirement.
Context note
The description provides context for understanding the organisation’s activities and impacts across its own operations and value chain, including impacts connected with the use of its products and services.
Fluctuation statement
Describe the nature of each significant change compared with the previous reporting period and, where useful, explain its cause and how it affects the current business and value-chain profile.
Content index entry
GRI 2-6 Activities, value chain and other business relationships — [location / page] / [notes]Download Centre
Preparation tools & forms
Download preparation tools for GRI 2-6 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
All sectors in which the organisation is actually active are identified.
Risk A generic label hides distinct business sectors or the classification conflicts with segment reporting.
Evidence to check Approved business model, segment reporting and applicable sector classification
The organisation’s activities cover the entities included in sustainability reporting under GRI 2-2.
Risk The overview silently covers a different entity population from the sustainability report.
Evidence to check GRI 2-2 entity list reconciled to the business model and operations register
Activities, products, services and markets served are described consistently with operational and financial reporting.
Risk Marketing categories replace the actual operating model or supported market profile.
Evidence to check Operations register, product and service catalogue, sales analysis and segment reporting
The supply chain is presented as the upstream part of the value chain, not as the whole value chain.
Risk Own activities and downstream entities disappear because supply chain and value chain are treated as synonyms.
Evidence to check Value-chain map, supplier map and approved business model
The high-level overview acknowledges the main upstream categories beyond tier 1 where relevant.
Risk The description stops at direct suppliers and hides known upstream dependencies.
Evidence to check Supplier master data, tiering method, sourcing map and supply-chain risk assessment
Downstream entities and the activities they perform are reported separately.
Risk Only intermediaries are listed, or customers and beneficiaries are omitted, with no explanation of downstream activities.
Evidence to check Route-to-market, customer-category, distribution and beneficiary maps
Other relevant business relationships do not duplicate entities already described in the value chain.
Risk Suppliers and distributors are repeated under 2-6-c while joint ventures or other relevant relationships remain unclear.
Evidence to check Joint venture, franchise, investee, licensing and strategic partnership registers
Significant changes are explicitly compared with the previous reporting period.
Risk Readers are left to infer changes by comparing two reports, or an acquisition is treated automatically as a restatement.
Evidence to check Prior-year GRI 2-6 disclosure and documented current-to-prior change comparison
Terminology, quantitative context and geography reconcile across the reporting suite.
Risk Operation counts, markets, supplier figures or business lines conflict with the annual report or financial segment note.
Evidence to check Annual report, financial segment reporting, sustainability report and management approval
Any missing required information uses a permitted reason for omission in the GRI content index.
Risk Required information is labelled excluded or confidential without identifying the requirement and required explanation.
Evidence to check GRI content index and omission assessment against GRI 1 Requirement 6
Evidence pack to prepare
Common reporting gaps
- Only a generic sector label such as ‘technology company’ is given, so the actual activities and business segments remain unclear.
- Only the organisation’s own operations are described; upstream and downstream parts of the value chain are missing.
- Supply chain is used as a synonym for the whole value chain, omitting own activities and downstream entities.
- The overview stops at tier-1 suppliers and does not acknowledge relevant upstream entities beyond the first tier.
- Downstream entities are listed but the activities they perform are not described.
- Customers and markets served are merged without explaining customer groups, geography or relative importance.
- Other relevant business relationships are mixed with suppliers and distributors already described in the value chain.
- A ‘material relationship’ threshold is invented instead of reporting other relevant business relationships.
- A statement that there were no significant changes is used as a substitute for reporting the relationships required by 2-6-c.
- Significant changes are left for users to infer by comparing reports rather than being described directly.
- Operation counts, sales, market geography or supplier figures conflict with the annual report or financial segment reporting.
- Missing required information is labelled ‘confidential’ or ‘excluded’ without the formal reason-for-omission process.
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 owner, wrong languageTeams ask the wrong function for the answer, or they use framework terms that the business does not use, so the source team cannot map the request to its own records.
- Scope left vaguePeople collect a broad description without first agreeing which parts of the business, which parts of the chain, and which outside relationships are in scope, so the final dataset is incomplete or inconsistent.
- Current year mixed with old dataCollectors pull figures and descriptions from different reporting periods, so the record set no longer reflects one consistent cut-off point.
- Counting bases get blendedOne team counts legal entities, another counts sites or contracts, and the results are merged without a clear rule, which makes the underlying population impossible to compare.
- Source labels are stripped outOriginal file names, system codes, or local category labels are removed during consolidation, so later reviewers cannot trace each item back to the source record.
- Separate populations are mergedInformation about the business itself, its suppliers, and its downstream counterparties is combined into one list, which hides the differences the disclosure needs to show.
- No evidence trailThe team keeps the narrative but not the supporting metadata, such as who supplied it, when it was extracted, and from which system, so the data cannot be checked later.
- No sign-off recordDraft inputs move into the reporting pack without a named reviewer or approval step, so nobody can show who confirmed the data before it was used.
- Change history not capturedA revised activity map or relationship list replaces the earlier version without noting what changed from the prior period, so the comparison point is lost.
Judgement needed
- Acquisitions and disposals affect different disclosuresUse GRI 2-2 for changes to reporting entities, GRI 2-6-d for significant changes to sectors or the value-chain profile, and GRI 2-4 only where previously reported information is restated. An acquisition does not automatically require a restatement.
- How to handle different country labels for the same line of workWhere local legal or commercial labels differ, group them under the organisation’s own operating categories and explain the mapping you used so the sector view stays consistent across locations.
- Classifying upstream, downstream and other relationshipsFirst determine whether an entity performs an upstream or downstream activity and include it in the high-level value-chain overview. Use 2-6-c only for other relevant business relationships not already described under 2-6-b.
- Entities beyond the first tierA high-level overview need not identify every entity, but it should acknowledge the main categories beyond tier 1 upstream and downstream where they form part of the value chain. State the level of aggregation rather than implying an arbitrary cut-off.
- Choosing between actual counts and estimatesEstimated supplier and downstream numbers are permitted as optional Guidance context. Explain the method and distinguish estimates from known facts; an estimate does not replace required qualitative description or known actual data.
- Rounding and small-number treatmentRounding is relevant only to optional quantitative context such as estimated supplier numbers, operation counts or procurement shares. Explain it where it could affect interpretation.
- Protecting sensitive relationship dataAggregation can protect sensitive relationship data if the requirement is still met. If confidentiality prevents reporting a required element, use the formal ‘Confidentiality constraints’ reason for omission and required explanation in the GRI content index.
- Deciding what changed since last yearDescribe significant changes compared with the previous reporting period directly, including relevant openings, closures, expansions, supplier-relationship changes or location changes. Do not substitute a material-topic threshold.
Examples
How it reads on the page
Synthetic, written by LRA — not from a company report, not text from any standard.
• Sector and activities: We operate 6 production operations in specialist food manufacturing; an ‘operation’ is a site that manufactures finished products. Activities include ingredient sourcing, blending, packaging and quality control.
• Products, services and markets: We produce chilled ready meals and ambient sauces and provide private-label production and recipe development. FY2025 net sales were £180 million. We serve UK grocery and foodservice markets and entered Ireland as a new geographic market. We do not sell products banned in our markets; one high-salt product category is subject to public-health debate, and we are reformulating recipes and expanding nutrition labelling.
• Supply chain: Main upstream categories are farms, ingredient processors, packaging suppliers and logistics providers, including indirect agricultural inputs beyond tier 1.
• Downstream: Retailers, wholesalers and catering operators store, distribute, resell and prepare the products for households, restaurants and institutional kitchens.
• Other relevant business relationships: A minority joint venture in a seasoning plant is not otherwise described in the value chain. Contract manufacturers and cold-chain carriers are classified within the upstream value chain rather than duplicated here.
• Significant changes: Compared with FY2024, we entered Ireland, exited one low-volume retail line and brought one packaging activity in-house.
Synthetic example for practitioner learning only. It covers the required 2-6 elements and clearly labels operation count, sales volume and debated-product information as useful Guidance context rather than extra compliance requirements.
• Sector and activities: We operate in regional passenger transport, running bus and coach routes, maintaining vehicles and managing timetables across three regions.
• Services and markets: Services include ticketing, school transport contracts and charter hire for commuters, students, leisure travellers and local authorities.
• Supply chain: Upstream entities include vehicle manufacturers, fuel and energy providers, maintenance contractors, software vendors, depot landlords and the fleet lessor. Their activities include manufacture, energy supply, maintenance, technology services and asset leasing.
• Downstream: Passengers and corporate travel buyers use the service; public-sector route sponsors commission services where they are the customer; onward transport operators provide connecting journeys.
• Other relevant business relationships: The fuel-hedging counterparty is reported here because it is directly linked to service delivery but is not otherwise described in the value chain. The shared-ticketing partnership is classified downstream, not duplicated under 2-6-c.
• Significant changes: Compared with the previous reporting period, we entered one new region, added two school routes and ended a charter partnership.
Synthetic example for practitioner learning only. It shows that entities should first be classified upstream or downstream; only relevant relationships not already described in the value chain belong under 2-6-c.
Quality ladder
- Basic
We operate in two sectors.
- Better
We operate in two sectors and provide a high-level overview of our activities, products, services, markets, upstream supply chain and downstream entities and their activities.
- Best
For the entities reported under GRI 2-2, we identify two active sectors and describe the value chain from conception to end use, including relevant categories beyond tier 1. We separately report other relevant relationships not already in that overview and describe significant changes from the previous period.
Check your understanding
Scenarios to work through
A group runs a UK-based design business that also sells through an online marketplace and a small wholesale arm. The draft report currently says only that it is a 'consumer brand'.
The reporting team has mapped the business and can explain manufacturing, product sales, after-sales support, and the main customer regions. It has not yet written anything about suppliers or the firms that handle distribution after sale.
A retailer has a long-term logistics contract, a joint venture warehouse, and a franchise network. The draft disclosure mentions only the retailer’s own stores and direct suppliers.
A manufacturer acquired a packaging business mid-year, exited one export market, and began using a new contract assembler. The prior-year report described a different value-chain profile and different downstream entities.
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.
Enagás, S.A.
Partial
Delta Electronics, Inc.
Partial
Interconexión Eléctrica S.A. E.S.P.
Partial| Field | Enagás, S.A. | Delta Electronics, Inc. | Interconexión Eléctrica S.A. E.S.P. |
|---|---|---|---|
| Active sectors | Not found | Not found | Not found |
| Value chain activities | Not found | Not found | Not found |
| Value chain products | Not found | Not found | Not found |
| Value chain services | Not found | Not found | Not found |
| Markets served | Not found | Not found | Not found |
| Supply chain overview | Not found | Not found | Not found |
| Downstream entities | Not found | Partial | Partial |
| Downstream activities | Not found | Partial | Partial |
| Other relevant business relationships | Not found | Not found | Not found |
| Significant changes | Partial | Partial | Not found |
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Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 2-6
within GRI 2: General Disclosures
Guides that settle this question
Related & explore
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FAQ
Questions this page answers
Use the ten operational datapoints: active sectors; activities, products, services and markets served; supply chain; downstream entities and their activities; other relevant business relationships; and significant changes. Optional Guidance context includes operation counts, product or service volume, market importance and estimated upstream or downstream populations.
Start with the entities included in sustainability reporting under GRI 2-2 and describe their activities. The value-chain overview then extends to external upstream and downstream entities, including relevant categories beyond tier 1. It can remain high-level and need not list every entity.
The datapoint table proposes indicative owners including Strategy, Finance, Operations, Commercial, Product, Procurement, Supply Chain, Sales, Channel Management and Legal. Adapt these roles to the organisation’s own governance and data-ownership structure, with Sustainability Reporting coordinating the final disclosure.
Use the tailored evidence pack: business model, GRI 2-2 entity list, segment and operations records, product and market data, supplier and tiering maps, downstream channels, relationship registers, the prior-year disclosure, change records and approval. The ten assurance checks test each core 2-6 element.
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot missing scope, incomplete data and weak support before sign-off. Use it as a pre-submission check against your draft and evidence pack.
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the datapoints, preparation steps and assurance checks. Use it to track what has been collected, what is still missing, and what evidence supports each item.
Use the Method, Context and Significant-changes narrative starters plus the GRI content-index line. Keep the core disclosure high-level but complete enough to explain activities and impacts across own operations and the value chain.
Yes, as an illustrative guide only. The examples are clearly synthetic and show one possible structure for the required narrative plus optional Guidance context. Adapt all facts, classifications, estimates and relationships to the organisation and verify them before use.
See ‘How companies report GRI 2-6 in practice’. The company cards link to relevant report pages and assess each operational datapoint; they are examples of reporting approaches, not templates or endorsements.
No verified one-to-one ESRS or IFRS mapping is currently provided on this page. The framework-reference section lists the official GRI 2-6 source; use separately verified framework requirements for cross-framework work.
More questions this page can help with