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ESRS 2: General Disclosures·Disclosure Requirement SBM-2

Interests and Views of Stakeholders

Q: How do I use the SBM-2 page to draft the disclosure from scratch?

Start with the plain-language explainer, then work through the step-by-step preparation section and the listed datapoints. The page also gives draft-output prompts, so you can turn the collected information into a first-pass narrative rather than starting from a blank page.

Q: What data do I need to collect for SBM-2 before I write the disclosure?

The page says to prepare four datapoints: stakeholder groups, engagement approach, stakeholder concerns, and the board briefing route. Use those as your minimum data set before drafting.

Q: How should I define the scope of stakeholder groups for SBM-2 on this page?

Use the page’s stakeholder-groups datapoint as the starting point and make sure the scope is clear enough to support the narrative and any evidence pack. The page does not give a fixed list, so you need to align the scope to your own reporting context and document it consistently.

Q: What is the best way to document the stakeholder engagement approach for SBM-2?

Capture the approach in a way that shows how engagement was carried out and how it links to the concerns reported. The page’s preparation section and evidence pack are the main places to anchor that documentation.

Q: Who should own the SBM-2 disclosure inputs in practice?

The page is useful for splitting ownership across ESG, HR, data owners and governance contacts because it names the key datapoints and the board briefing route. Assign each input to the person or team that can evidence it, then keep the ownership trail in the workbook.

Q: What should I put in the evidence pack for SBM-2 assurance readiness?

The page includes an evidence pack with five items and five assurance claims to verify, so use those as the core of your file set. Build the pack around claim, risk and evidence so a reviewer can trace each statement back to support.

Q: How do I use the five assurance claims on the SBM-2 page?

Treat them as a check-list for what a reviewer is likely to test: each claim should have a clear risk and supporting evidence. The page is designed to help you verify the disclosure before it goes into a draft or assurance process.

Q: What are the common mistakes to avoid when preparing SBM-2?

The page lists common reporting gaps and mistakes, so use that section as a pre-submission review. It is especially helpful for spotting missing datapoints, weak evidence, or a narrative that does not line up with the underlying records.

Q: How do I use the Prep & Assurance workbook for SBM-2?

The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the preparation and assurance steps. Use it alongside the page’s datapoints, evidence pack and assurance claims to build a draft that is easier to review.

Q: Can I use the SBM-2 page’s illustrative example to shape my own disclosure?

Yes, the page includes synthetic illustrative example disclosures, including a quantitative table where relevant. Use them as a formatting and drafting aid only, and make sure your own figures and narrative stay internally consistent.

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.

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Pasaporte publicado

Revisión pendiente

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Norma

ESRS 2: General Disclosures

Disclosure Requirement SBM-2 · 2026-5010-final

En vigor

2027-01-01

Fuente oficial: Abrir ↗

Última revisión

—

Material formativo de LRA · No emitido ni avalado por European Commission

Para preparar esta divulgación

4campos que preparar 5afirmaciones que verificar 5áreas de evidencia 3ejemplos de informes

Foco de la divulgación

This disclosure asks an organisation to explain which stakeholder groups it has considered and what their interests, concerns and views are in relation to the sustainability matters that are material to the business. In practice, the report should show that stakeholder input is not just acknowledged in general terms, but has been used to understand what matters most to different groups and how those views have informed the organisation’s assessment and reporting.

The practical focus is on breadth and relevance: the organisation should cover the stakeholder groups and parts of the business that are actually affected, rather than relying only on a few well-known or flagship sites. The aim is to show how the organisation has identified and reflected stakeholder perspectives across its operations, value chain and material topics in a way that is proportionate to its footprint and impacts.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Have we already decided which outside groups count for this write-up, and which ones sit outside it? For each group, have we settled the way we will describe how we hear from them — for example, meetings, surveys, forums, or other channels? Have we agreed which concerns or viewpoints are the main ones to summarise, rather than every comment we have ever received? Do we know how the board or equivalent top group is kept in the loop on these matters, and who passes the information up? Can we point each statement back to a named internal source, so the wording is traceable before sign-off?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Stakeholder groups	List the main external and internal groups the organisation treats as important for this topic, using the same grouping used in reporting and governance papers.	Stakeholder map, materiality papers, engagement plan, board or committee papers, strategy documents.	Sustainability / stakeholder engagement
Engagement approach	Describe the ways the organisation engages those groups, such as meetings, surveys, forums, consultations or other channels, and keep the description aligned to the actual process used.	Engagement logs, consultation records, survey plans and results, meeting minutes, stakeholder programme tracker.	Sustainability / stakeholder engagement
Stakeholder concerns	Capture the main issues, expectations or concerns raised by those groups, grouped in the same way the organisation records them for reporting and follow-up.	Survey outputs, consultation summaries, meeting notes, issue trackers, grievance or feedback logs.	Sustainability / stakeholder engagement
Board briefing route	Explain how the board receives updates on stakeholder matters, including the route, frequency and source of the information it sees.	Board packs, committee papers, reporting calendar, governance reporting lines, minutes showing receipt of updates.	Company secretariat / governance

＋ Mostrar los subelementos de SBM-2 (lista de trabajo de LRA)

Cómo prepararlo

Set the reporting boundary first: decide which stakeholder groups you will cover, and make sure the scope is consistent across the whole response.

Agree what counts as an engagement method, then list the ways the organisation has interacted with those groups during the period in a way that fits your internal records.

Gather the underlying material for each group’s main concerns or views, using meeting notes, survey outputs, correspondence, or other source records that support the narrative.

Draft the disclosure by pairing each stakeholder group with its engagement approach, the main interests or views raised, and the way the board or equivalent governing group is kept up to date.

Record any exclusions, scope changes, or judgement calls so a reviewer can see what was left out, what changed, and why the final wording or figures are presented that way.

Check the finished text against the official source and your evidence pack to confirm the content matches the required points and that nothing material has been missed or added.

Solicitar los datos

Request stakeholder engagement and board briefing evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

What stakeholder groups did we engage, what did they tell us, and how was that fed up to the board or equivalent leadership group during the reporting period?

Use your organisation’s own labels first, then map them to the disclosure. For example, use your usual names for stakeholder groups, consultation channels, leadership packs, and board updates rather than framework terms.

Solicitud débil

Please provide the stakeholder engagement evidence for SBM-2.

Por qué falla: It uses framework language only, gives no clue which internal team should respond, and does not say what records, dates, channels, or leadership updates are needed. That makes it hard to find the right evidence and easy to return an incomplete pack.

Solicitud mejor

Please send the stakeholder engagement log, consultation notes, and board or committee update pack for [reporting period], showing the groups we spoke to, how we heard from them, the main issues they raised, and where those points were summarised for [board / committee name]. Include the source file, date range, and owner for each record.

Plantilla de correo formal

Subject: Request for stakeholder engagement and board update evidence for [reporting period]

Hi [name/team],

I’m pulling together the evidence pack for our sustainability reporting and need your help with the stakeholder engagement material for [reporting period].

Please could you share, or point me to, the records covering:
- the main stakeholder groups we engaged during the period;
- how we engaged them and through which channels;
- the main issues, concerns, or views they raised;
- how those points were summarised and taken up in updates to the board / [your internal leadership group name].

Please include the source documents or tracker extracts, plus any notes on the reporting boundary, dates, and who owns each record.

If it helps, you can send this back in your usual format and I’ll map it for the disclosure. Please also flag anything confidential or sensitive so we can handle it appropriately.

Thanks,
[preparer name]

Versión corta para Teams / Slack

Hi [name] — could you send over the stakeholder engagement log / board update pack for [reporting period]? I need the groups engaged, the channels used, the main points raised, and the note or deck that went to [board / committee name]. Please include the source file and dates. I’ll map it to the reporting pack.

Ejemplos sectoriales

Manufacturing

Contexto. A plant-based group with site-level employee forums, supplier reviews, and community liaison meetings near major facilities.

Solicitud adaptada. Please share the site engagement log and leadership update pack for [reporting period], covering employee reps, key suppliers, and local community contacts. I need the topics raised, the way each conversation happened, and the note that went to the executive team or board committee.

Ejemplo de respuesta. Attached: site engagement tracker export, supplier forum minutes, community meeting summary, and Q4 board pack slide. The tracker lists each group, date, topic, owner, and the route used to brief leadership.

Financial services

Contexto. A regulated business with investor relations calls, customer feedback channels, and periodic updates to the board risk committee.

Solicitud adaptada. Please provide the stakeholder feedback summary and committee paper for [reporting period], showing investor, customer, and employee inputs, the channels used to gather them, and the paper or slide deck sent to the board risk committee.

Ejemplo de respuesta. Attached: IR call notes, customer insight summary, employee pulse survey output, and risk committee paper. The pack shows the main themes, dates, source files, and the committee briefing route.

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

State which stakeholder groups were included, how they were grouped, and what counts as an engagement method, interest, or board briefing in this disclosure.

Nota de contexto

Explain what the stakeholder map shows about who the organisation listens to, how it gathers views, and how those views reach the board.

Declaración sobre las variaciones

If the mix of groups, engagement channels, or board reporting changed, note whether that reflects a shift in priorities, coverage, or the way input is escalated.

Entrada del índice de contenidos

SBM-2 Interests and Views of Stakeholders — [location / page] / [notes]

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para SBM-2 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

Gratis · Miembros de la Community

01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
We prepared the coverage figure from our own engagement records, using a short summary of the main ways we spoke with affected groups and the main groups involved in each relevant category.	An assurer may question whether the summary is complete, whether the engagement methods were actually used, and whether the groups named match the underlying records.	Engagement logs, meeting notes, attendance lists, consultation summaries, stakeholder maps, and the internal working paper showing how the summary was compiled from source records.
For the disclosed operations, we selected the relevant stakeholder groups and engagement channels on a consistent basis, then checked that the summary reflects the actual mix of contacts rather than a selective or one-off account.	The main risk is cherry-picking: the reporter may have left out less favourable engagement, omitted a relevant group, or described a broader process than the evidence supports.	Scope memo, inclusion/exclusion rationale, source files for each engagement channel, cross-checks between the draft disclosure and the underlying records, and sign-off notes from the preparer and reviewer.
We built the statement on stakeholder feedback already held in our files and used it to describe what key groups told us about the business model and strategy, without overstating how representative any single view was.	An assurer will probe whether the reported views are genuinely supported by evidence, whether they are current, and whether the wording overstates consensus or certainty.	Survey outputs, interview notes, grievance or feedback records, workshop summaries, analysis papers, and evidence showing how the team distinguished recurring themes from isolated comments.
Before publication, we checked that the summary of stakeholder views was aligned with the latest internal analysis and with the material issues already identified for the reporting period.	The concern is that the disclosure may be out of date, inconsistent with other sections, or based on an earlier draft after the underlying analysis changed.	Latest issue-analysis pack, version history, review comments, reconciliation between the disclosure and related sections, and approval evidence showing the final check before release.
We informed the board and relevant committees using briefing papers and meeting packs that set out the main stakeholder concerns, the related impacts and risks, and any points raised by worker representatives.	An assurer may test whether the governance update was timely, whether it covered the right topics, and whether the board-level reporting is supported by actual papers and minutes.	Board and committee packs, minutes, presentation slides, management reports, escalation notes, and records showing when worker-representative input was included and how it was passed up the line.

Paquete de evidencia que preparar

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Carencias habituales en los informes

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.

Carencias habituales

Errores que evitar al recopilar los datos

Wrong ownerThe team asks the wrong business lead for the input, so the information comes from someone who does not run the stakeholder process or hold the source records.

Framework language firstPeople ask for answers in disclosure jargon instead of the organisation’s own terms, which makes the source data hard to map back to real meetings, surveys, or feedback logs.

Scope left vagueNo one fixes which parts of the business, which stakeholder groups, or which activities are in scope, so the data set ends up mixing unlike populations.

＋ Mostrar 6 más

Dónde suele hacer falta juicio profesional

Which stakeholder groups to include when the business footprint changesIf a purchase, sale, closure or new country changes who is affected, explain the cut-off you used for the period and whether the list of groups reflects the opening, closing or average footprint.

How to handle groups that sit just inside or just outside the reporting boundaryWhere a population is partly covered, set out the rule used to include or exclude it and say how you treated people or organisations that were only indirectly affected.

Different local labels for the same type of stakeholderWhen country teams use different names or legal categories for similar groups, map them to a common internal label and disclose the mapping so readers can see what was combined.

＋ Mostrar 5 más

Ejemplos

Ejemplos ilustrativos

Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.

Illustrative (synthetic) example — Food manufacturing

We keep the board updated through a standing pack for each meeting, plus ad hoc briefings when a material issue emerges. Our main external groups are employees, suppliers, customers, local communities, investors and regulators; we hear from them through site visits, surveys, grievance channels, supplier reviews, customer panels and community meetings.
- The views we hear most often are about safe working conditions, product quality, timely payment, lower emissions, packaging reduction and clearer reporting.
- In the last year, 1,240 employees took part in surveys or town halls, 86 suppliers joined review calls, 420 customers gave feedback through panels or complaints, and 18 community meetings were held; each of these feeds into the papers sent to directors and committee members before decisions are made.

Illustrative only: shows how a company can describe who it engages, how it does so, what those groups care about, and how that information reaches the board.

Illustrative (synthetic) example — Commercial property management

We use tenant forums, contractor meetings, investor calls, resident drop-ins and regulator check-ins to gather views from the groups most affected by our operations. Those groups include tenants, building users, contractors, investors, nearby residents and public authorities, and their main concerns are building safety, energy use, service quality, accessibility, rent affordability and complaint handling.
- During the year, 64 tenant meetings were held, 27 contractor sessions took place, 12 investor updates were delivered, and 9 resident forums were run; the board receives a monthly summary plus escalation notes where issues need a decision.
- Committee chairs also receive a short digest of recurring themes so that directors can see where expectations are changing and where management action is still needed.

Illustrative only: shows a different sector using different engagement channels while still covering the same four disclosure points.

Informes de empresas

Cómo informan las empresas sobre SBM-2 en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados

Sanoma Oyj

Education Services · Finland · 2025

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Sanoma Oyj's Annual Report 2025 references SBM-2 and related standards multiple times, notably on pages 56, 67, 92, and 117, indicating some engagement with stakeholder interests and material impacts (p.56, p.67, p.92, p.117). However, no direct or quotable evidence specifically addressing SBM 2.1 through 2.4 disclosures was found in the report, and the methodology or narrative for SBM 2.2 remains unclear. Overall, while the report mentions relevant sections, it lacks explicit, detailed disclosure on the specific SBM 2 requirements.

Aena S.M.E., S.A.

Air Transportation — Airport Services · Spain · 2025

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Aena S.M.E., S.A.'s 2025 Sustainability Report includes a reported value related to stakeholder engagement, noting the importance of community views, interests, and rights on page 237. The report also references a Code of Conduct for Third Parties on page 229, indicating some governance measures linked to the disclosure. However, there is no clear or quotable evidence found for specific methodology or narrative explanations (SBM 2.2), and related context on integration of sustainability performance in management bodies is unclear on page 318.

Nokian Tyres

Tires · Finland · 2025

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Nokian Tyres’ Sustainability Statement 2025 includes a reported value related to SBM 2.sbm 2.3 on page 97, indicating some disclosure on the interests and views of stakeholders. The report also references material impacts, risks, and opportunities connected to SBM-2 on pages 97 and 98. However, there is no clear or quotable evidence found for SBM 2.sbm 2.1 or SBM 2.sbm 2.2, and the disclosure for SBM 2.sbm 2.4 is unclear despite related context on page 95.

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Escenarios para trabajar

A group of warehouse workers has raised concerns about shift patterns, while local residents near a distribution site have focused on traffic and noise. The reporting team has also heard from a lender that wants clearer climate transition information.

PWhich stakeholder groups should be described, and how do you decide which ones count as the main groups for this disclosure?

Mostrar la respuesta modelo →

A preparer has minutes from town-hall meetings, a supplier survey and a grievance log, but no single document that summarises all engagement activity. The board asks for a concise description of how the company has gathered stakeholder input during the year.

PHow should the engagement approach be described when the evidence comes from several channels rather than one formal process?

Mostrar la respuesta modelo →

During drafting, the sustainability team has a long list of comments from employees, investors and community groups. Some comments are operational requests, while others are broader concerns about safety, pay, emissions and local access to jobs.

PWhat should be included when summarising the main interests and views that stakeholders have expressed?

Mostrar la respuesta modelo →

The sustainability report is being finalised, and the board pack contains a dashboard of stakeholder issues, a summary of engagement outcomes and a note on unresolved concerns. The chair wants to know how the board itself was kept up to date.

PHow should the company explain the way the board and its committees were kept informed about stakeholder interests and views?

Mostrar la respuesta modelo →

Referencias del marco

Requisitos aplicables de ESRS y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

ESRS

SBM-2

dentro de ESRS 2: General Disclosures

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Relacionado y explorar

General Basis for Preparation of Sustainability Statements → Ficha Disclosures in Relation to Specific Circumstances → Ficha Actions and Resources in Relation to Material Sustainability Matters → Ficha Metrics in Relation to Material Sustainability Matters → Ficha Policies Adopted to Manage Material Sustainability Matters → Ficha Ver todas las divulgaciones →

Más en ESRS 2 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Preguntas frecuentes

Preguntas que responde esta página

How do I use the SBM-2 page to draft the disclosure from scratch?+

What data do I need to collect for SBM-2 before I write the disclosure?+

How should I define the scope of stakeholder groups for SBM-2 on this page?+

What is the best way to document the stakeholder engagement approach for SBM-2?+

Who should own the SBM-2 disclosure inputs in practice?+

What should I put in the evidence pack for SBM-2 assurance readiness?+

How do I use the five assurance claims on the SBM-2 page?+

What are the common mistakes to avoid when preparing SBM-2?+

How do I use the Prep & Assurance workbook for SBM-2?+

Can I use the SBM-2 page’s illustrative example to shape my own disclosure?+

How do I turn the SBM-2 data into a draft narrative and content index line?+

Más preguntas con las que puede ayudar esta página

SBM-2 stakeholder groups: what should I collect before drafting?SBM-2 engagement approach: how do I write it in a way that is assurance-ready?SBM-2 stakeholder concerns: how do I capture them without overclaiming?SBM-2 board briefing route: what evidence should I keep?SBM-2 evidence pack: what are the five items and how do I organise them?SBM-2 Prep & Assurance workbook: how should a data owner use the xlsx file?SBM-2 printable Library Card PDF: when is it useful in the reporting process?SBM-2 draft output: how do I use the narrative starters and visualisation ideas?SBM-2 common reporting gaps: what should I check before sign-off?SBM-2 from company reports table: how do I use the linked examples without copying them?SBM-2 plain-language explainer: how do I use it to brief non-technical colleagues?SBM-2 assurance claims: how do I build a claim-risk-evidence matrix from the page?

Profundizar · SBM-2

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	Informe A	Informe B	Informe C
Punto de dato 1	✓ p.213	poco claro	✓ p.87
Punto de dato 2	✓ p.214	—	✓ p.90

Los miembros ven el mapa completo de cobertura de puntos de dato — ✓ con referencias de página — en tres informes reales, con las palabras de las propias empresas.

Interests and Views of Stakeholders

Pasaporte publicado

Antes de empezar

Información clave que preparar

Cómo prepararlo

Request stakeholder engagement and board briefing evidence

Notas que convierten los datos en una divulgación

Herramientas y formularios de preparación

Para cada afirmación, compruebe la evidencia

Errores que evitar al recopilar los datos

Dónde suele hacer falta juicio profesional

Ejemplos ilustrativos

Cómo informan las empresas sobre SBM-2 en la práctica

Pregunte al asistente de IA de Study Studio sobre esta divulgación

Escenarios para trabajar

Requisitos aplicables de ESRS y divulgaciones relacionadas

Preguntas que responde esta página

Aprenda a preparar esta divulgación de principio a fin

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