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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
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GRI 205: Anti-corruption·Disclosure GRI 205-2
Communication and training about anti-corruption policies and procedures
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 205-2 · 2016
Last reviewed
2026-08-01
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
Disclosure 205-2 requires an organization to report the extent to which its anti-corruption policies and procedures have been communicated to governance body members, employees and business partners, and the extent to which governance body members and employees have received anti-corruption training.
For governance body members, the organization reports the total number and percentage receiving communication and training, broken down by region. For employees, it reports communication and training counts and percentages by employee category and region. For business partners, it reports communication counts and percentages by business-partner type and region. It also describes communication provided to any other persons or organizations.
Governance body members should be excluded from employee-category figures. GRI recommends using information reported under Disclosure 405-1 to identify governance bodies, their members and employee categories, and recommends estimating the total number of business partners where necessary.
Communication should not be limited to formal briefings; it can include documented policy distribution, onboarding, contractual communication, portal notifications or other channels. Under the current GRI 205-2, training figures are required for governance body members and employees, but not for business partners.
The organization should define the regional taxonomy, reporting population, cut-off date, communication criterion and training criterion used. A global aggregate can be presented additionally, but it does not replace the required breakdowns.
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 |
|---|---|---|---|
| Governance bodies identified | Recommended by GRI. 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 governance bodies identified. | Sustainability Reporting / data owner |
| Governance body members by region | 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 governance body members by region. | People / Compliance / Sustainability Reporting |
| Governance communication count | 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 governance communication count. | Sustainability Reporting / data owner |
| Governance communication percentage | 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 governance communication percentage. | Sustainability Reporting / data owner |
| Governance training count | 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 governance training count. | People / Compliance / Sustainability Reporting |
| Governance training percentage | 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 governance training percentage. | People / Compliance / Sustainability Reporting |
| Employee population excluding governance body members | Recommended by GRI. 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 employee population excluding governance body members. | People / Compliance / Sustainability Reporting |
| Employee category | 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 employee category. | People / Compliance / Sustainability Reporting |
| Employee region | 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 employee region. | People / Compliance / Sustainability Reporting |
| Employee communication count | 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 employee communication count. | People / Compliance / Sustainability Reporting |
| Employee communication percentage | 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 employee communication percentage. | People / Compliance / Sustainability Reporting |
| Employee training count | 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 employee training count. | People / Compliance / Sustainability Reporting |
| Employee training percentage | 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 employee training percentage. | People / Compliance / Sustainability Reporting |
| Full business-partner population | Required denominator. 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 full business-partner population. | Sustainability Reporting / data owner |
| Estimated total business partners | Recommended where necessary. 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 estimated total business partners. | Sustainability Reporting / data owner |
| Business partner type | 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 business partner type. | Sustainability Reporting / data owner |
| Business partner region | 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 business partner region. | Sustainability Reporting / data owner |
| Business partner communication count | 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 business partner communication count. | Sustainability Reporting / data owner |
| Business partner communication percentage | 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 business partner communication percentage. | Sustainability Reporting / data owner |
| Business partner training | Additional only under current GRI 205-2. 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 business partner training. | People / Compliance / Sustainability Reporting |
| Other persons or organizations informed | Required description 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 other persons or organizations informed. | Sustainability Reporting / data owner |
| Communication criterion | 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 communication criterion. | Sustainability Reporting / data owner |
| Training criterion | 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 training criterion. | People / Compliance / Sustainability Reporting |
| Reporting-period and cut-off basis | 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 reporting-period and cut-off basis. | Sustainability Reporting / data owner |
| Regional taxonomy | 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 regional taxonomy. | Tax / Finance / Sustainability Reporting |
| 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 |
＋ Show GRI 205-2 sub-elements (LRA working checklist)
Recommended by GRI. 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. 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.
Recommended by GRI. 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. 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 denominator. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Recommended where necessary. 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. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Additional only under current GRI 205-2. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required description where applicable. 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 methodological information. 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 methodological information. 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.
How to prepare it
Disclosure 205-2 requires an organization to report the extent to which its anti-corruption policies and procedures have been communicated to governance body members, employees and business partners, and the extent to which governance body members and employees have received anti-corruption training.
Collect and reconcile the records for: Governance bodies identified; Governance body members by region; Governance communication count; Governance communication percentage; Governance training count; Governance training percentage; Employee population excluding governance body members; Employee category; Employee region; Employee communication count; Employee communication percentage; Employee training count; Employee training percentage; Full business-partner population; Estimated total business partners; Business partner type; Business partner region; Business partner communication count; Business partner communication percentage; Business partner training; Other persons or organizations informed; Communication criterion; Training criterion; Reporting-period and cut-off basis; Regional taxonomy; Reason for omission.
Apply Disclosure 205-2 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 205-2: Governance bodies identified; Governance body members by region; Governance communication count; Governance communication percentage; Governance training count; Governance training percentage; Employee population excluding governance body members; Employee category; Employee region; Employee communication count; Employee communication percentage; Employee training count; Employee training percentage; Full business-partner population; Estimated total business partners; Business partner type; Business partner region; Business partner communication count; Business partner communication percentage; Business partner training; Other persons or organizations informed; Communication criterion; Training criterion; Reporting-period and cut-off basis; Regional taxonomy; Reason for omission. 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 205-2: Governance bodies identified; Governance body members by region; Governance communication count; Governance communication percentage; Governance training count; Governance training percentage; Employee population excluding governance body members; Employee category; Employee region; Employee communication count; Employee communication percentage; Employee training count; Employee training percentage; Full business-partner population; Estimated total business partners; Business partner type; Business partner region; Business partner communication count; Business partner communication percentage; Business partner training; Other persons or organizations informed; Communication criterion; Training criterion; Reporting-period and cut-off basis; Regional taxonomy; Reason for omission. 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
The organization should define the regional taxonomy, reporting population, cut-off date, communication criterion and training criterion used. A global aggregate can be presented additionally, but it does not replace the required breakdowns.
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.
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Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Governance bodies identified is reported accurately and completely. | The response omits, misclassifies or overstates governance bodies identified. | Approved source records, calculation files, reconciliations and review evidence supporting governance bodies identified. |
| Governance body members by region is reported accurately and completely. | The response omits, misclassifies or overstates governance body members by region. | Approved source records, calculation files, reconciliations and review evidence supporting governance body members by region. |
| Governance communication count is reported accurately and completely. | The response omits, misclassifies or overstates governance communication count. | Approved source records, calculation files, reconciliations and review evidence supporting governance communication count. |
| Governance communication percentage is reported accurately and completely. | The response omits, misclassifies or overstates governance communication percentage. | Approved source records, calculation files, reconciliations and review evidence supporting governance communication percentage. |
| Governance training count is reported accurately and completely. | The response omits, misclassifies or overstates governance training count. | Approved source records, calculation files, reconciliations and review evidence supporting governance training count. |
| Governance training percentage is reported accurately and completely. | The response omits, misclassifies or overstates governance training percentage. | Approved source records, calculation files, reconciliations and review evidence supporting governance training percentage. |
| Employee population excluding governance body members is reported accurately and completely. | The response omits, misclassifies or overstates employee population excluding governance body members. | Approved source records, calculation files, reconciliations and review evidence supporting employee population excluding governance body members. |
| Employee category is reported accurately and completely. | The response omits, misclassifies or overstates employee category. | Approved source records, calculation files, reconciliations and review evidence supporting employee category. |
| Employee region is reported accurately and completely. | The response omits, misclassifies or overstates employee region. | Approved source records, calculation files, reconciliations and review evidence supporting employee region. |
| Employee communication count is reported accurately and completely. | The response omits, misclassifies or overstates employee communication count. | Approved source records, calculation files, reconciliations and review evidence supporting employee communication count. |
| Employee communication percentage is reported accurately and completely. | The response omits, misclassifies or overstates employee communication percentage. | Approved source records, calculation files, reconciliations and review evidence supporting employee communication percentage. |
| Employee training count is reported accurately and completely. | The response omits, misclassifies or overstates employee training count. | Approved source records, calculation files, reconciliations and review evidence supporting employee training count. |
| Employee training percentage is reported accurately and completely. | The response omits, misclassifies or overstates employee training percentage. | Approved source records, calculation files, reconciliations and review evidence supporting employee training percentage. |
| Full business-partner population is reported accurately and completely. | The response omits, misclassifies or overstates full business-partner population. | Approved source records, calculation files, reconciliations and review evidence supporting full business-partner population. |
| Estimated total business partners is reported accurately and completely. | The response omits, misclassifies or overstates estimated total business partners. | Approved source records, calculation files, reconciliations and review evidence supporting estimated total business partners. |
| Business partner type is reported accurately and completely. | The response omits, misclassifies or overstates business partner type. | Approved source records, calculation files, reconciliations and review evidence supporting business partner type. |
| Business partner region is reported accurately and completely. | The response omits, misclassifies or overstates business partner region. | Approved source records, calculation files, reconciliations and review evidence supporting business partner region. |
| Business partner communication count is reported accurately and completely. | The response omits, misclassifies or overstates business partner communication count. | Approved source records, calculation files, reconciliations and review evidence supporting business partner communication count. |
| Business partner communication percentage is reported accurately and completely. | The response omits, misclassifies or overstates business partner communication percentage. | Approved source records, calculation files, reconciliations and review evidence supporting business partner communication percentage. |
| Business partner training is reported accurately and completely. | The response omits, misclassifies or overstates business partner training. | Approved source records, calculation files, reconciliations and review evidence supporting business partner training. |
| Other persons or organizations informed is reported accurately and completely. | The response omits, misclassifies or overstates other persons or organizations informed. | Approved source records, calculation files, reconciliations and review evidence supporting other persons or organizations informed. |
| Communication criterion is reported accurately and completely. | The response omits, misclassifies or overstates communication criterion. | Approved source records, calculation files, reconciliations and review evidence supporting communication criterion. |
| Training criterion is reported accurately and completely. | The response omits, misclassifies or overstates training criterion. | Approved source records, calculation files, reconciliations and review evidence supporting training criterion. |
| Reporting-period and cut-off basis is reported accurately and completely. | The response omits, misclassifies or overstates reporting-period and cut-off basis. | Approved source records, calculation files, reconciliations and review evidence supporting reporting-period and cut-off basis. |
| Regional taxonomy is reported accurately and completely. | The response omits, misclassifies or overstates regional taxonomy. | Approved source records, calculation files, reconciliations and review evidence supporting regional taxonomy. |
| 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. |
Evidence pack to prepare
Common reporting gaps
Combining governance body members with employees.
Treating business-partner training as a mandatory current GRI 205-2 datapoint.
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.
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 205-2
within GRI 205: Anti-corruption
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