Skip to the disclosure focus
RK
Reviewed by
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Free · Community members
✓ LRA AI Assistant · Human-in-the-loop
Open official source →
Explore GRI training (ESRS bundle) →
GRI 205: Anti-corruption·Disclosure GRI 205-1
Operations assessed for risks related to corruption
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
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.
Published passport
Last reviewed 2026-08-01
Reviewed by
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 205: Anti-corruption
Disclosure GRI 205-1 · 2016
Last reviewed
2026-08-01
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
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.
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.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Definition of operation | Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting definition of operation. | Legal / Compliance / Sustainability Reporting |
| Complete operation inventory | Required denominator basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting complete operation inventory. | Legal / Compliance / Sustainability Reporting |
| Entities included under GRI 2-2 | Required scope basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting entities included under gri 2-2. | Sustainability Reporting / data owner |
| Total number of operations | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting total number of operations. | Legal / Compliance / Sustainability Reporting |
| Number of operations assessed | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting number of operations assessed. | Legal / Compliance / Sustainability Reporting |
| Percentage assessed | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting percentage assessed. | Sustainability Reporting / data owner |
| Assessment date | Required evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting assessment date. | Sustainability Reporting / data owner |
| Assessment method | Required evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting assessment method. | Sustainability Reporting / data owner |
| Assessment cycle and validity | Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting assessment cycle and validity. | Sustainability Reporting / data owner |
| Corruption included in broader risk assessment | Permitted. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting corruption included in broader risk assessment. | Legal / Compliance / Sustainability Reporting |
| Significant-risk threshold | Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting significant-risk threshold. | Sustainability Reporting / data owner |
| Significant corruption-related risks identified | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting significant corruption-related risks identified. | Legal / Compliance / Sustainability Reporting |
| Risk description | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting risk description. | Sustainability Reporting / data owner |
| Risk driver | Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting risk driver. | Sustainability Reporting / data owner |
| Country or location affected | Useful contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting country or location affected. | Sustainability Reporting / data owner |
| Duplicate-operation check | Required calculation control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting duplicate-operation check. | Legal / Compliance / Sustainability Reporting |
| Acquisitions, disposals and closures | Required scope control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting acquisitions, disposals and closures. | Sustainability Reporting / data owner |
| Numerator and denominator reconciliation | Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting numerator and denominator reconciliation. | Sustainability Reporting / data owner |
| Reason for omission | 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. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission. | Sustainability Reporting / data owner |
| Exposure Draft information | Context only; not an applicable requirement. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting exposure draft information. | Sustainability Reporting / data owner |
＋ Show GRI 205-1 sub-elements (LRA working checklist)
Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required denominator basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required scope basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Permitted. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Useful contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required calculation control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required scope control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
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.
Context only; not an applicable requirement. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
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
Professional preparation tools for GRI 205-1 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Definition of operation is reported accurately and completely. | The response omits, misclassifies or overstates definition of operation. | Approved source records, calculation files, reconciliations and review evidence supporting definition of operation. |
| Complete operation inventory is reported accurately and completely. | The response omits, misclassifies or overstates complete operation inventory. | Approved source records, calculation files, reconciliations and review evidence supporting complete operation inventory. |
| Entities included under GRI 2-2 is reported accurately and completely. | The response omits, misclassifies or overstates entities included under gri 2-2. | 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. | The response omits, misclassifies or overstates total number of operations. | Approved source records, calculation files, reconciliations and review evidence supporting total number of operations. |
| Number of operations assessed is reported accurately and completely. | The response omits, misclassifies or overstates number of operations assessed. | Approved source records, calculation files, reconciliations and review evidence supporting number of operations assessed. |
| Percentage assessed is reported accurately and completely. | The response omits, misclassifies or overstates percentage assessed. | Approved source records, calculation files, reconciliations and review evidence supporting percentage assessed. |
| Assessment date is reported accurately and completely. | The response omits, misclassifies or overstates assessment date. | Approved source records, calculation files, reconciliations and review evidence supporting assessment date. |
| Assessment method is reported accurately and completely. | The response omits, misclassifies or overstates assessment method. | Approved source records, calculation files, reconciliations and review evidence supporting assessment method. |
| Assessment cycle and validity is reported accurately and completely. | The response omits, misclassifies or overstates assessment cycle and validity. | 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. | The response omits, misclassifies or overstates corruption included in broader risk assessment. | Approved source records, calculation files, reconciliations and review evidence supporting corruption included in broader risk assessment. |
| Significant-risk threshold is reported accurately and completely. | The response omits, misclassifies or overstates significant-risk threshold. | Approved source records, calculation files, reconciliations and review evidence supporting significant-risk threshold. |
| Significant corruption-related risks identified is reported accurately and completely. | The response omits, misclassifies or overstates significant corruption-related risks identified. | Approved source records, calculation files, reconciliations and review evidence supporting significant corruption-related risks identified. |
| Risk description is reported accurately and completely. | The response omits, misclassifies or overstates risk description. | Approved source records, calculation files, reconciliations and review evidence supporting risk description. |
| Risk driver is reported accurately and completely. | The response omits, misclassifies or overstates risk driver. | Approved source records, calculation files, reconciliations and review evidence supporting risk driver. |
| Country or location affected is reported accurately and completely. | The response omits, misclassifies or overstates country or location affected. | Approved source records, calculation files, reconciliations and review evidence supporting country or location affected. |
| Duplicate-operation check is reported accurately and completely. | The response omits, misclassifies or overstates duplicate-operation check. | Approved source records, calculation files, reconciliations and review evidence supporting duplicate-operation check. |
| Acquisitions, disposals and closures is reported accurately and completely. | The response omits, misclassifies or overstates acquisitions, disposals and closures. | Approved source records, calculation files, reconciliations and review evidence supporting acquisitions, disposals and closures. |
| Numerator and denominator reconciliation is reported accurately and completely. | The response omits, misclassifies or overstates numerator and denominator reconciliation. | Approved source records, calculation files, reconciliations and review evidence supporting numerator and denominator reconciliation. |
| Reason for omission is reported accurately and completely. | The response omits, misclassifies or overstates reason for omission. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission. |
| Exposure Draft information is reported accurately and completely. | The response omits, misclassifies or overstates exposure draft information. | 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.
Ask the Study Studio AI Assistant about this disclosure
Get practical answers for your reporting context. Your first two answers are free — join LRA Community for free to continue without a limit.
Try
How do I prepare GRI 205-1?
What data do I need to collect?
What mistakes should I avoid?
2 free answers
Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 205-1
within GRI 205: Anti-corruption
Related & explore
Communication and training about anti-corruption policies and procedures → CardConfirmed incidents of corruption and actions taken → Card
Browse all disclosures →
More in GRI 205 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 205-1
Learn to prepare this disclosure end-to-end
This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
How this library is built
312 published reports indexed
63,171 pages with page-level citations
272 practitioner-built Disclosure Cards
/en/knowledge-hub/disclosure-cards/gri-205-1/
Free · LRA Community
Get your GRI 205-1 tools — free
Your preparation tools are free for LRA Community members and students. Register once (it's free) and your download starts right away — plus the Disclosure Library, templates and the LRA AI Assistant.
✓
You're in — your download is starting
Your file is downloading now. Your Community Cabinet — with the Disclosure Library, templates and the LRA AI Assistant — is ready too.
Open your Cabinet →