Disclosure focus
This disclosure asks an organisation to explain, in its own words, how sustainability is built into its overall strategy and direction. The focus is on the organisation’s stated approach to sustainable development: what it is trying to achieve, how that sits alongside its business model and priorities, and whether the strategy is meant to apply across the whole organisation rather than only to a few visible projects or sites.
In practice, the useful question is whether the organisation can show a coherent strategic position on sustainability that covers its operations, not just isolated initiatives. The report should help a reader understand the breadth of that strategy, how consistently it is applied, and whether it is part of mainstream decision-making rather than a standalone statement for flagship locations or selected activities.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 2-22 sub-elements (LRA working checklist)
Include a statement from the board or top executive explaining why sustainable development matters to the organisation and how it fits with the organisation’s strategy for contributing to it.
How to prepare it
1Confirm who will provide the statement: use the board-level lead or the most senior executive, and make sure the chosen person is the one speaking for the organisation on this topic.
2Define the subject matter clearly: the statement should address why sustainable development matters to the organisation and how it links to the organisation’s strategy for contributing to that wider goal.
3Draft the content in plain business language: keep it as a statement, not a policy summary, and make the connection between the organisation’s direction and its contribution to sustainable development explicit.
4Collect the supporting source material: retain the approved wording, the sign-off trail, and any internal records showing who authorised the statement and when.
5Check for completeness and consistency: confirm the final text matches the approved source, reflects the correct speaker, and does not add claims beyond the intended message.
6Review against the official source before publishing: compare the final disclosure with the underlying requirement and source documents, then record any edits, substitutions, or exclusions made during preparation.
Request the data
Request the board statement on sustainable development strategy
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What statement from the board or top executive can we use to describe how sustainable development matters to the organisation and how it is being built into strategy?
Use your organisation’s own governance language first, then map it to the reporting disclosure. For example, ask for the board paper, chair’s statement, CEO message, or strategy narrative if those are the terms your organisation uses. Keep the wording in your own house style and check the source text before sign-off.
Weak request
Please provide the GRI 2-22 statement on sustainable development strategy.
Why it fails: It uses framework language only, so the owner may not know which internal document or approval route to check. It also does not say whether the text should come from the board, the chair, the chief executive, or another senior leader, or which version is needed.
Better request
Please send the latest approved board, chair, or CEO wording that explains how sustainability matters to our strategy, together with the source document, version, approval status, and reporting period. If there are several internal versions, send the one intended for the annual report or equivalent external report.
Industry examples
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
State who provided the message, how the organisation decided it was the relevant senior voice, and what basis was used to summarise the link between sustainability and strategy.
Context note
Explain what the leadership statement tells readers about how the organisation sees sustainable development shaping its direction, priorities and contribution to wider outcomes.
Fluctuation statement
If the message changed from the prior period, note whether that reflects a new strategy, a change in leadership emphasis, or a different set of sustainability priorities.
Content index entry
GRI 2-22 Statement on sustainable development strategy — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The request goes to the wrong senior person or team, so the statement is drafted without input from the board-level voice or the top executive who should speak for the organisation.
Framework language only
The brief is written in reporting jargon instead of the organisation’s own terms, which leaves the source person unsure how to describe sustainable development and strategy in their normal business language.
No scope set
People start collecting material without agreeing what part of the organisation, business model, or strategy the statement should cover, so the final text drifts between different boundaries.
Wrong time basis
The team pulls a statement from the wrong reporting period or from an outdated strategy cycle, so the wording no longer matches the period being reported.
Mixed counting basis
Inputs are gathered from different time or measurement bases and then treated as one set, which makes the source material inconsistent before any drafting begins.
Source labels lost
Original file names, version tags, meeting dates, or document titles are dropped during collection, so nobody can trace which draft or note the statement came from.
Populations merged
Separate inputs from the board, a committee, and the chief executive are blended together, even though they should stay distinct until the final source statement is chosen.
No evidence trail
The team keeps the wording but not the supporting notes, emails, or document references, so there is no clear record of where the statement came from or who approved it.
Where judgement is often needed
Who signs off when the board and executive views differ
If directors and the top executive team do not use the same language, agree one organisation-wide position, note who approved it, and explain any material differences in the final statement.
What to do after a takeover or business sale
When the group changes through buying or selling parts of the business, update the statement to reflect the current organisation and explain the date from which the new structure is being described.
Using one global message across countries with different local meanings
Where the organisation works in several countries and the idea of sustainable development is understood differently, use a single group message but explain any local wording choices that affect how the strategy is described.
Deciding how far down the organisation the statement speaks for
If the statement is meant to cover the whole group but some units are run differently, make clear whether it speaks for the parent only or for the wider business, and note any parts that are outside that scope.
Choosing between current facts and forward-looking plans
If the message mixes what has already been done with future ambitions, separate the two clearly and state whether the wording is based on current evidence, planned actions, or both.
Using estimates where direct evidence is not available
When the statement relies on judgement rather than hard data, say so plainly, describe the basis used, and avoid implying a level of certainty that the organisation cannot support.
Rounding and short-form wording in a brief board statement
If the approved message is shortened for length or rounded for readability, keep the meaning intact, make sure totals and references still align, and explain any simplification that could change interpretation.
Protecting sensitive information while still giving a meaningful message
If legal, security, or privacy limits prevent naming certain activities or locations, use a higher-level description that still explains the organisation’s view of sustainable development and note the reason for the broader wording.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
*Illustrative only: synthetic example.* Our chair used the annual statement to explain why sustainable development matters to our business model and long-term plan. - They linked our strategy to lower-emission operations, safer working conditions, and more resilient supply chains. - They also said progress will be tracked through capital allocation, supplier standards, and workforce measures, so our contribution is built into day-to-day decisions.
This example shows a senior leader’s narrative statement that connects sustainability to strategy and explains how the organisation intends to contribute through practical business choices.
Illustrative (synthetic) example — Financial services
*Illustrative only: synthetic example.* Our chief executive used the year-end message to set out why sustainable development is central to how we create value and manage risk. - They described our approach as supporting responsible lending, better customer outcomes, and a lower-carbon operating footprint. - They also noted that delivery will be reviewed through targets in our planning cycle, so the strategy and the sustainability agenda stay aligned.
This example shows a top executive statement that explains the relevance of sustainable development to the organisation and describes the strategic route for contributing to it.
How companies report GRI 2-22
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Thai Beverage Public Company Limited
Food and Beverage Processing · Thailand · 2024
Thai Beverage Public Company Limited’s Sustainability Report 2024 includes coverage of governance aspects, with specific mention of the highest governance body and its chair on page 182. The report also addresses corporate governance and business ethics on page 140, risk management on page 146, and supply chain management on page 154, indicating a structured approach to governance-related disclosures. However, the evidence map does not clarify the extent of detail or specific metrics provided for these governance disclosures, leaving some aspects unclear.
Advantech Co., Ltd.
Technology Hardware and Equipment · Taiwan · 2024
Advantech Co., Ltd.'s 2024 ESG Report includes a covered narrative item related to the highest governance body, specifically mentioning corporate governance and the chair of the highest governance body on page 233. However, the report provides limited detail beyond this reference, and other aspects of governance structure or processes remain unclear or missing from the disclosed information. There is no further elaboration on governance roles, responsibilities, or mechanisms in the available extract.
President Chain Store Corporation
Food and Consumer Staples Retailing · Taiwan · 2024
President Chain Store Corporation's Sustainability Report 2024 includes a covered narrative item related to the collective knowledge of the highest governance body, specifically mentioning the Sustainable Development Committee on page 94. This indicates some level of governance structure addressing sustainability issues. However, other specific details or additional datapoints related to this disclosure are not clearly provided or are missing from the report.
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Scenarios to work through
The annual report draft includes a short message from the chair, but it only talks about profit growth and market share. The sustainability team wants to add a paragraph on why long-term development matters to the organisation’s direction.
QShould the published statement be framed around the organisation’s approach to long-term development and how that links to its strategy, rather than only financial performance?
Reveal model answer →Hide answer ↑Yes. The statement should come from the board-level voice or the most senior executive and explain why long-term development is relevant to the organisation, together with how that shapes its strategy for contributing to sustainable development. A purely financial message would not cover the needed subject matter.
Why this matters · Use a top-level leadership statement that connects sustainability relevance to strategy, not just commercial results.
A group company has a sustainability note signed by the head of operations. It describes site initiatives in detail, but the chief executive has not reviewed it and the note does not explain how the business plans to contribute to wider sustainable development.
QIs a functional leader’s note enough, or should the organisation use a statement from the top leadership level that links sustainability to the overall strategy?
Reveal model answer →Hide answer ↑A functional leader’s note is not enough on its own. The disclosure is about a statement from the highest governance level or the most senior executive, and it needs to address both the importance of sustainable development to the organisation and the way the strategy supports that contribution. The preparer should route the content to the appropriate senior voice and make sure the strategic link is clear.
Why this matters · The speaker matters: use the organisation’s top leadership, not only a department head.
The draft statement says the organisation supports sustainability and has several projects underway, but it does not explain why this topic matters to the business or how it influences strategic choices. The wording is otherwise polished and approved by communications.
QCan the statement stay as a general support message, or does it need to show the connection between sustainability and the organisation’s strategy?
Reveal model answer →Hide answer ↑It needs the connection. A general supportive message is not enough if it does not explain the relevance of sustainable development to the organisation and how that shapes the strategy for contributing to it. The preparer should revise the text so the strategic relationship is explicit and understandable to readers.
Why this matters · A broad endorsement is not the same as a strategy-linked leadership statement.
A preparer has two candidate paragraphs: one from the board chair about the organisation’s long-term direction, and one from the chief executive about current operational priorities. Both mention sustainability, but only one clearly explains how the business intends to contribute to sustainable development through its strategy.
QWhich statement should be selected for the disclosure, and what should the preparer check before sign-off?
Reveal model answer →Hide answer ↑Select the statement that comes from the top governance voice or the most senior executive and that clearly explains the relevance of sustainable development to the organisation and its strategic contribution to it. Before sign-off, check that the wording is aligned to the organisation’s own position, that the leadership source is appropriate, and that the strategic link is stated plainly.
Why this matters · Choose the senior leadership statement that makes the strategy link clear, then verify it before publication.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Organizational details → Guide ✓Nomination and selection of the highest governance body → Guide ✓Chair of the highest governance body → Guide ✓Role of the highest governance body in overseeing the management of impacts → Guide ✓Delegation of responsibility for managing impacts → Guide ✓Role of the highest governance body in sustainability reporting → Guide ✓Show all 29 related disclosures →
FAQ
Questions this page answers
What do I need to gather for GRI 2-22 Leadership sustainability statement before I start drafting?+−
The page says the main datapoint to prepare is the leadership sustainability statement, so start by collecting the statement content and the supporting material you will need to evidence it. Use the step-by-step preparation section and the evidence pack to turn that into a draft that is ready for review.
How do I use the step-by-step how-to-prepare section for GRI 2-22 Leadership sustainability statement?+−
Use it as a working sequence rather than a checklist to copy into the report. It is there to help you move from the plain-language explainer to scope, evidence, and a draft output that can be reviewed internally.
What should the scope and methodology be for a GRI 2-22 Leadership sustainability statement disclosure?+−
The page does not set a fixed methodology, so you need to define a practical approach that matches your organisation’s reporting process and the evidence you can support. The preparation section and the assurance claims are the best place to anchor that scope.
Who should own the GRI 2-22 Leadership sustainability statement data and sign-off?+−
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person who can source the statement and the evidence behind it. Use the workbook to make responsibilities and review points clear.
What evidence do I need in the assurance pack for GRI 2-22 Leadership sustainability statement?+−
The page includes an evidence pack with five items for assurance readiness, so build your pack around those items and the four assurance claims to verify. That gives reviewers a clear trail from the statement to the supporting evidence.
What are the four assurance claims to check for GRI 2-22 Leadership sustainability statement?+−
The page says there are four assurance claims to verify, each with a claim, risk and evidence prompt. Use them to test whether the statement is supportable and whether your evidence pack is complete enough for review.
What are the common reporting gaps or mistakes for GRI 2-22 Leadership sustainability statement?+−
The page lists common reporting gaps and mistakes, so use that section as a pre-submission quality check. It is especially useful for spotting missing evidence, unclear scope, or a draft that does not line up with the supporting material.
How do I use the Prep & Assurance workbook for GRI 2-22 Leadership sustainability statement?+−
The workbook is there to help you organise preparation and assurance in one place. Use it to track the statement, evidence, review points, and any gaps before you move to the draft output.
What can I take from the printable Library Card PDF for GRI 2-22 Leadership sustainability statement?+−
The printable Library Card is a quick-reference download for the disclosure page. It is useful if you want a compact version of the key preparation points, evidence prompts, and draft-building guidance.
How do I turn the GRI 2-22 Leadership sustainability statement data into a draft disclosure?+−
Use the draft-output section to move from evidence to wording, including the visualisation ideas, narrative starters, and the GRI content-index line. That section is meant to help you assemble a first draft that can be checked against the evidence pack.
More questions this page can help with
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