Stakeholder engagement and due diligence

Three questions settle how far a report reaches: which entities are consolidated, which impacts arrive through business relationships, and whether you caused them, contributed to them or are directly linked. Stakeholder evidence, and the precedence GRI gives human-rights impacts, sit here too.

Published passport

Current as at 10 August 2026

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 GRI

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Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

GRI Due Diligence and Business Relationships: Cause, Contribute and Directly Linked

How involvement in negative impacts changes prevention, mitigation, leverage, remediation and GRI 3-3 reporting

Comparison · 10 min Human Rights Impacts under GRI: Why Severity Can Override Likelihood

A severity-first guide to cause, contribute and directly linked impacts, vulnerable groups, escalation, remedy and confidentiality.

Decision guide · 12 min Boundary errors are rarely just technical drafting problems. They can remove a high-impact subsidiary from a metric, hide the treatment of a newly acquired business, or exclude severe impacts connected to suppliers, franchisees, joint ventures or the

The most common source of confusion is the assumption that a financial consolidation perimeter automatically defines the full scope of GRI reporting. …

Explainer · 12 min Many organisations already collect large volumes of stakeholder information: engagement surveys, customer complaints, supplier scorecards, community meetings, whistleblowing data, grievance records, investor questions and social-media analysis. The p

A second problem is the “stakeholder vote” model. A survey asks respondents to rank ESG topics, the average score becomes a materiality …

Explainer · 12 min

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