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GRI Training Partner GRI 205 · Anti-corruption · Disclosure GRI 205-1

Operations assessed for risks related to corruption

GRI 205-1 · mandatory · coverage + narrative

Disclosure 205-1 requires an organization to report the total number and percentage of operations assessed for risks related to corruption and the significant corruption-related risks identified through the assessment.

Legal status

GRI 205: Anti-corruption 2016 remains applicable at the date of this review. A revised Corruption Standard has been published only as an exposure draft and is not yet an applicable requirement.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

For this disclosure, an operation is a single physical location used by the organization for the production, storage or distribution of its goods and services or for administrative purposes. A legal entity, business unit, function, product line, market, contract or customer channel should not automatically be counted as an operation.

The denominator should cover the complete population of operations within the relevant organizational reporting scope. Operations that have not been assessed remain in the denominator and reduce the reported percentage; they should not be removed simply because they were outside the selected risk-review programme.

The assessment can be a dedicated corruption risk assessment or a broader risk assessment in which corruption is included as a risk factor. The organization should explain its assessment cycle, the criteria used to determine whether an assessment remains current and the threshold used to identify significant corruption-related risks.

GRI 205: Anti-corruption 2016 remains applicable at the date of this guidance. A revised Corruption Standard has been published only as an exposure draft and is not yet an applicable GRI requirement.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Definition of operation

    Legal / Compliance / Sustainability Reporting

    Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting definition of operation.

    Watch for The published response for definition of operation is incomplete or does not match the supporting records.

  • Complete operation inventory

    Legal / Compliance / Sustainability Reporting

    Required denominator basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting complete operation inventory.

    Watch for The published response for complete operation inventory is incomplete or does not match the supporting records.

  • Entities included under GRI 2-2

    Sustainability Reporting / data owner

    Required scope basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting entities included under gri 2-2.

    Watch for The published response for entities included under gri 2-2 is incomplete or does not match the supporting records.

  • Total number of operations

    Legal / Compliance / Sustainability Reporting

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting total number of operations.

    Watch for The published response for total number of operations is incomplete or does not match the supporting records.

  • Number of operations assessed

    Legal / Compliance / Sustainability Reporting

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting number of operations assessed.

    Watch for The published response for number of operations assessed is incomplete or does not match the supporting records.

  • Percentage assessed

    Sustainability Reporting / data owner

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting percentage assessed.

    Watch for The published response for percentage assessed is incomplete or does not match the supporting records.

  • Assessment date

    Sustainability Reporting / data owner

    Required evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting assessment date.

    Watch for The published response for assessment date is incomplete or does not match the supporting records.

  • Assessment method

    Sustainability Reporting / data owner

    Required evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting assessment method.

    Watch for The published response for assessment method is incomplete or does not match the supporting records.

  • Assessment cycle and validity

    Sustainability Reporting / data owner

    Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting assessment cycle and validity.

    Watch for The published response for assessment cycle and validity is incomplete or does not match the supporting records.

  • Corruption included in broader risk assessment

    Legal / Compliance / Sustainability Reporting

    Permitted. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting corruption included in broader risk assessment.

    Watch for The published response for corruption included in broader risk assessment is incomplete or does not match the supporting records.

  • Significant-risk threshold

    Sustainability Reporting / data owner

    Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting significant-risk threshold.

    Watch for The published response for significant-risk threshold is incomplete or does not match the supporting records.

  • Significant corruption-related risks identified

    Legal / Compliance / Sustainability Reporting

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting significant corruption-related risks identified.

    Watch for The published response for significant corruption-related risks identified is incomplete or does not match the supporting records.

  • Risk description

    Sustainability Reporting / data owner

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting risk description.

    Watch for The published response for risk description is incomplete or does not match the supporting records.

  • Risk driver

    Sustainability Reporting / data owner

    Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting risk driver.

    Watch for The published response for risk driver is incomplete or does not match the supporting records.

  • Country or location affected

    Sustainability Reporting / data owner

    Useful contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting country or location affected.

    Watch for The published response for country or location affected is incomplete or does not match the supporting records.

  • Duplicate-operation check

    Legal / Compliance / Sustainability Reporting

    Required calculation control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting duplicate-operation check.

    Watch for The published response for duplicate-operation check is incomplete or does not match the supporting records.

  • Acquisitions, disposals and closures

    Sustainability Reporting / data owner

    Required scope control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting acquisitions, disposals and closures.

    Watch for The published response for acquisitions, disposals and closures is incomplete or does not match the supporting records.

  • Numerator and denominator reconciliation

    Sustainability Reporting / data owner

    Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting numerator and denominator reconciliation.

    Watch for The published response for numerator and denominator reconciliation is incomplete or does not match the supporting records.

  • Reason for omission

    Sustainability Reporting / data owner

    Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

    Watch for The published response for reason for omission is incomplete or does not match the supporting records.

  • Exposure Draft information

    Sustainability Reporting / data owner

    Context only; not an applicable requirement. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting exposure draft information.

    Watch for The published response for exposure draft information is incomplete or does not match the supporting records.

Before you start

  • Disclosure 205-1 requires an organization to report the total number and percentage of operations assessed for risks related to corruption and the significant corruption-related risks identified through the assessment.
  • Apply Disclosure 205-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 205-1 sub-elements (LRA working checklist)

How to prepare it

Disclosure 205-1 requires an organization to report the total number and percentage of operations assessed for risks related to corruption and the significant corruption-related risks identified through the assessment.
Collect and reconcile the records for: Definition of operation; Complete operation inventory; Entities included under GRI 2-2; Total number of operations; Number of operations assessed; Percentage assessed; Assessment date; Assessment method; Assessment cycle and validity; Corruption included in broader risk assessment; Significant-risk threshold; Significant corruption-related risks identified; Risk description; Risk driver; Country or location affected; Duplicate-operation check; Acquisitions, disposals and closures; Numerator and denominator reconciliation; Reason for omission; Exposure Draft information.
Apply Disclosure 205-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

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 reporting-period records and reconciliations for Disclosure 205-1: Definition of operation; Complete operation inventory; Entities included under GRI 2-2; Total number of operations; Number of operations assessed; Percentage assessed; Assessment date; Assessment method; Assessment cycle and validity; Corruption included in broader risk assessment; Significant-risk threshold; Significant corruption-related risks identified; Risk description; Risk driver; Country or location affected; Duplicate-operation check; Acquisitions, disposals and closures; Numerator and denominator reconciliation; Reason for omission; Exposure Draft information. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Better request

Provide the reporting-period records and reconciliations for Disclosure 205-1: Definition of operation; Complete operation inventory; Entities included under GRI 2-2; Total number of operations; Number of operations assessed; Percentage assessed; Assessment date; Assessment method; Assessment cycle and validity; Corruption included in broader risk assessment; Significant-risk threshold; Significant corruption-related risks identified; Risk description; Risk driver; Country or location affected; Duplicate-operation check; Acquisitions, disposals and closures; Numerator and denominator reconciliation; Reason for omission; Exposure Draft information. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

GRI 205: Anti-corruption 2016 remains applicable at the date of this guidance. A revised Corruption Standard has been published only as an exposure draft and is not yet an applicable GRI requirement.

Context note

Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 205-1 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

  • Definition of operation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates definition of operation.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting definition of operation.

  • Complete operation inventory is reported accurately and completely.

    Risk The response omits, misclassifies or overstates complete operation inventory.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting complete operation inventory.

  • Entities included under GRI 2-2 is reported accurately and completely.

    Risk The response omits, misclassifies or overstates entities included under gri 2-2.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting entities included under gri 2-2.

  • Total number of operations is reported accurately and completely.

    Risk The response omits, misclassifies or overstates total number of operations.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting total number of operations.

  • Number of operations assessed is reported accurately and completely.

    Risk The response omits, misclassifies or overstates number of operations assessed.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting number of operations assessed.

  • Percentage assessed is reported accurately and completely.

    Risk The response omits, misclassifies or overstates percentage assessed.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting percentage assessed.

  • Assessment date is reported accurately and completely.

    Risk The response omits, misclassifies or overstates assessment date.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting assessment date.

  • Assessment method is reported accurately and completely.

    Risk The response omits, misclassifies or overstates assessment method.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting assessment method.

  • Assessment cycle and validity is reported accurately and completely.

    Risk The response omits, misclassifies or overstates assessment cycle and validity.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting assessment cycle and validity.

  • Corruption included in broader risk assessment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates corruption included in broader risk assessment.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting corruption included in broader risk assessment.

  • Significant-risk threshold is reported accurately and completely.

    Risk The response omits, misclassifies or overstates significant-risk threshold.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting significant-risk threshold.

  • Significant corruption-related risks identified is reported accurately and completely.

    Risk The response omits, misclassifies or overstates significant corruption-related risks identified.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting significant corruption-related risks identified.

  • Risk description is reported accurately and completely.

    Risk The response omits, misclassifies or overstates risk description.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting risk description.

  • Risk driver is reported accurately and completely.

    Risk The response omits, misclassifies or overstates risk driver.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting risk driver.

  • Country or location affected is reported accurately and completely.

    Risk The response omits, misclassifies or overstates country or location affected.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting country or location affected.

  • Duplicate-operation check is reported accurately and completely.

    Risk The response omits, misclassifies or overstates duplicate-operation check.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting duplicate-operation check.

  • Acquisitions, disposals and closures is reported accurately and completely.

    Risk The response omits, misclassifies or overstates acquisitions, disposals and closures.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting acquisitions, disposals and closures.

  • Numerator and denominator reconciliation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates numerator and denominator reconciliation.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting numerator and denominator reconciliation.

  • Reason for omission is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reason for omission.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

  • Exposure Draft information is reported accurately and completely.

    Risk The response omits, misclassifies or overstates exposure draft information.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting exposure draft information.

Evidence pack to prepare

Common reporting gaps

  • Counting legal entities, functions or programmes as operations without a location-based operation mapping.
  • Removing unassessed operations from the denominator.
  • Using internal labels in place of the defined GRI terms.
  • Leaving a required preparation field unsupported by traceable evidence.
  • Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
  • Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 205-1

within GRI 205: Anti-corruption

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