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GRI Training Partner GRI 205 · Anti-corruption · Disclosure GRI 205-2

Communication and training about anti-corruption policies and procedures

GRI 205-2 · mandatory · coverage + narrative

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.

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 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.

Prepare

What to collect before drafting

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

  • Governance bodies identified

    Sustainability Reporting / data owner

    Recommended by GRI. 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 governance bodies identified.

    Watch for The published response for governance bodies identified is incomplete or does not match the supporting records.

  • Governance body members by region

    People / 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 governance body members by region.

    Watch for The published response for governance body members by region is incomplete or does not match the supporting records.

  • Governance communication count

    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 governance communication count.

    Watch for The published response for governance communication count is incomplete or does not match the supporting records.

  • Governance communication percentage

    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 governance communication percentage.

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

  • Governance training count

    People / 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 governance training count.

    Watch for The published response for governance training count is incomplete or does not match the supporting records.

  • Governance training percentage

    People / 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 governance training percentage.

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

  • Employee population excluding governance body members

    People / Compliance / Sustainability Reporting

    Recommended by GRI. 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 employee population excluding governance body members.

    Watch for The published response for employee population excluding governance body members is incomplete or does not match the supporting records.

  • Employee category

    People / 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 employee category.

    Watch for The published response for employee category is incomplete or does not match the supporting records.

  • Employee region

    People / 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 employee region.

    Watch for The published response for employee region is incomplete or does not match the supporting records.

  • Employee communication count

    People / 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 employee communication count.

    Watch for The published response for employee communication count is incomplete or does not match the supporting records.

  • Employee communication percentage

    People / 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 employee communication percentage.

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

  • Employee training count

    People / 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 employee training count.

    Watch for The published response for employee training count is incomplete or does not match the supporting records.

  • Employee training percentage

    People / 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 employee training percentage.

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

  • Full business-partner population

    Sustainability Reporting / data owner

    Required denominator. 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 full business-partner population.

    Watch for The published response for full business-partner population is incomplete or does not match the supporting records.

  • Estimated total business partners

    Sustainability Reporting / data owner

    Recommended where necessary. 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 estimated total business partners.

    Watch for The published response for estimated total business partners is incomplete or does not match the supporting records.

  • Business partner type

    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 business partner type.

    Watch for The published response for business partner type is incomplete or does not match the supporting records.

  • Business partner region

    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 business partner region.

    Watch for The published response for business partner region is incomplete or does not match the supporting records.

  • Business partner communication count

    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 business partner communication count.

    Watch for The published response for business partner communication count is incomplete or does not match the supporting records.

  • Business partner communication percentage

    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 business partner communication percentage.

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

  • Business partner training

    People / Compliance / Sustainability Reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting business partner training.

    Watch for The published response for business partner training is incomplete or does not match the supporting records.

  • Other persons or organizations informed

    Sustainability Reporting / data owner

    Required description 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 other persons or organizations informed.

    Watch for The published response for other persons or organizations informed is incomplete or does not match the supporting records.

  • Communication criterion

    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 communication criterion.

    Watch for The published response for communication criterion is incomplete or does not match the supporting records.

  • Training criterion

    People / Compliance / Sustainability Reporting

    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 training criterion.

    Watch for The published response for training criterion is incomplete or does not match the supporting records.

  • Reporting-period and cut-off basis

    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 reporting-period and cut-off basis.

    Watch for The published response for reporting-period and cut-off basis is incomplete or does not match the supporting records.

  • Regional taxonomy

    Tax / Finance / Sustainability Reporting

    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 regional taxonomy.

    Watch for The published response for regional taxonomy 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.

Before you start

  • 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.
  • 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.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 205-2 sub-elements (LRA working checklist)

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.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 205-2 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

  • Governance bodies identified is reported accurately and completely.

    Risk The response omits, misclassifies or overstates governance bodies identified.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting governance bodies identified.

  • Governance body members by region is reported accurately and completely.

    Risk The response omits, misclassifies or overstates governance body members by region.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting governance body members by region.

  • Governance communication count is reported accurately and completely.

    Risk The response omits, misclassifies or overstates governance communication count.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting governance communication count.

  • Governance communication percentage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates governance communication percentage.

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

  • Governance training count is reported accurately and completely.

    Risk The response omits, misclassifies or overstates governance training count.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting governance training count.

  • Governance training percentage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates governance training percentage.

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

  • Employee population excluding governance body members is reported accurately and completely.

    Risk The response omits, misclassifies or overstates employee population excluding governance body members.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting employee population excluding governance body members.

  • Employee category is reported accurately and completely.

    Risk The response omits, misclassifies or overstates employee category.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting employee category.

  • Employee region is reported accurately and completely.

    Risk The response omits, misclassifies or overstates employee region.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting employee region.

  • Employee communication count is reported accurately and completely.

    Risk The response omits, misclassifies or overstates employee communication count.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting employee communication count.

  • Employee communication percentage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates employee communication percentage.

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

  • Employee training count is reported accurately and completely.

    Risk The response omits, misclassifies or overstates employee training count.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting employee training count.

  • Employee training percentage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates employee training percentage.

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

  • Full business-partner population is reported accurately and completely.

    Risk The response omits, misclassifies or overstates full business-partner population.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting full business-partner population.

  • Estimated total business partners is reported accurately and completely.

    Risk The response omits, misclassifies or overstates estimated total business partners.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting estimated total business partners.

  • Business partner type is reported accurately and completely.

    Risk The response omits, misclassifies or overstates business partner type.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting business partner type.

  • Business partner region is reported accurately and completely.

    Risk The response omits, misclassifies or overstates business partner region.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting business partner region.

  • Business partner communication count is reported accurately and completely.

    Risk The response omits, misclassifies or overstates business partner communication count.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting business partner communication count.

  • Business partner communication percentage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates business partner communication percentage.

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

  • Business partner training is reported accurately and completely.

    Risk The response omits, misclassifies or overstates business partner training.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting business partner training.

  • Other persons or organizations informed is reported accurately and completely.

    Risk The response omits, misclassifies or overstates other persons or organizations informed.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting other persons or organizations informed.

  • Communication criterion is reported accurately and completely.

    Risk The response omits, misclassifies or overstates communication criterion.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting communication criterion.

  • Training criterion is reported accurately and completely.

    Risk The response omits, misclassifies or overstates training criterion.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting training criterion.

  • Reporting-period and cut-off basis is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reporting-period and cut-off basis.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reporting-period and cut-off basis.

  • Regional taxonomy is reported accurately and completely.

    Risk The response omits, misclassifies or overstates regional taxonomy.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting regional taxonomy.

  • 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.

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.
✓ 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 205-2

within GRI 205: Anti-corruption

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