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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 2: General Disclosures·Disclosure GRI 2-10
Nomination and selection of the highest governance body
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 GRI.
Pasaporte publicado
Última revisión el 2026-07-18
Revisado por
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
Material formativo de LRA · No emitido ni avalado por GRI
Norma
GRI 2: General Disclosures
Disclosure GRI 2-10
Última revisión
2026-07-18
Material formativo de LRA · No emitido ni avalado por GRI
Para preparar esta divulgación
Foco de la divulgación
GRI 2-10 has two requirements. First, describe the nomination and selection processes for the highest governance body and its committees. Second, describe the criteria used to nominate and select members of the highest governance body, including whether and how stakeholder views (including shareholder views), diversity, independence, and competencies relevant to the organization’s impacts are considered.
Use the actual highest governance body under the legal structure, not a universal assumption that it is called the board. In a two-tier system, include both tiers where together they form the highest governance body. This is a governance-process disclosure, so do not create a boundary by sites, regions, subsidiaries or local boards.
For the first requirement, show the route from nomination through assessment and recommendation to final election, selection or appointment. Cover the highest governance body and every one of its committees, and distinguish who nominates, who assesses, who recommends and who makes the final decision. Reappointment and removal can be useful context where they are part of the standing process.
The four criteria in the second requirement apply to nomination and selection of members of the highest governance body. Do not automatically present them as mandatory criteria for committee appointments. If the organization applies criteria to committee appointments too, report that as supplementary context and label it clearly.
For each criterion, ‘whether and how’ is one requirement: give a direct yes or no, then explain the mechanism if it is used. A criterion that is not used is a reportable answer, not a reason for omission. If required information cannot be reported, identify the affected requirement in the GRI content index and use a permitted reason for omission.
Stakeholder views can enter through nomination rights, shareholder voting, cumulative voting, formal stakeholder representation or documented engagement feedback. GRI 2-10 does not require a separate consultation exercise, but the route into the nomination or selection decision must be clear.
Keep the exact concept of diversity, name the dimensions the organization uses, and explain how they affect the candidate specification, search, longlist, shortlist, assessment or recommendation. Do not replace the process criterion with current composition statistics.
For independence, identify the statutory, listing or internal definition used. Independence means conditions that allow a member to exercise independent judgment free from external influence or conflicts of interest; explain how and when the test is applied.
For competencies, connect the capabilities sought to impacts associated with the organization’s sectors, products and services, and geographic locations. A generic list of leadership, finance or industry experience does not by itself explain competencies relevant to impacts.
Report the standing policy and process even if no nominations, selections or appointments occurred during the reporting period. A note on changes to the process is useful LRA practice but is not a separate GRI 2-10 requirement.
The nine datapoints below are an LRA operational decomposition of the two requirements in Disclosure 2-10. They are not nine separate GRI requirements.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de GRI.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| Nomination and selection processes for the highest governance body and its committees | Identify the actual highest governance body (both tiers where applicable) and describe nomination, assessment, recommendation and final selection or election for its members, plus the appointment process for every committee. | constitutional documents; nomination policy; committee terms of reference; succession plan; nomination and appointment minutes | Company Secretariat / Legal |
| Whether stakeholder views, including shareholder views, are considered | State whether views of stakeholders, including shareholders, are considered when members of the highest governance body are nominated and selected. If they are not used, say so directly. | nomination policy; shareholder rights; stakeholder representation rules; engagement records; nomination papers | Company Secretariat / Investor Relations |
| How stakeholder views, including shareholder views, are considered | Explain the route by which stakeholder and shareholder views affect nomination or selection, such as nomination rights, voting, representation or documented engagement feedback. | nomination and voting records; engagement summaries; candidate specification; shortlist and recommendation papers | Nomination Committee / Investor Relations |
| Whether diversity is considered | State whether diversity is considered when members of the highest governance body are nominated and selected. If it is not used, say so directly. | board diversity policy; nomination criteria; candidate specification; succession plan | Nomination Committee / People or DEI lead |
| How diversity is considered | Name the diversity dimensions used and explain how they shape the candidate specification, search, shortlist, assessment or recommendation. | longlist and shortlist criteria; skills and diversity matrix; nomination committee papers; recommendation record | Nomination Committee / Company Secretariat |
| Whether independence is considered | State whether independence is considered when members of the highest governance body are nominated and selected. If it is not used, say so directly. | applicable law or listing rules; independence policy; candidate declarations; conflict register | Company Secretariat / Legal |
| How independence is considered | Define the statutory, listing or internal independence test used and explain when, by whom and with what evidence it is applied. | independence questionnaire and assessment; legal review; nomination committee minutes; recommendation paper | Nomination Committee / Legal |
| Whether competencies relevant to the organization’s impacts are considered | State whether competencies relevant to the organization’s impacts are considered when members of the highest governance body are nominated and selected. If they are not used, say so directly. | impact assessment; skills matrix; succession plan; candidate specification; nomination criteria | Nomination Committee / Sustainability lead |
| How competencies relevant to the organization’s impacts are considered | Connect the competencies sought to impacts associated with the organization’s sectors, products and services, and geographic locations, and explain how gaps affect the search and decision. | impact-to-competency mapping; candidate assessments; shortlist; nomination committee minutes; recommendation paper | Nomination Committee / Sustainability lead |
＋ Mostrar los subelementos de GRI 2-10 (lista de trabajo de LRA)
Nomination and selection processes for the highest governance body and its committees
Whether stakeholder views, including shareholder views, are considered
How stakeholder views, including shareholder views, are considered
Whether diversity is considered
How diversity is considered
Whether independence is considered
How independence is considered
Whether competencies relevant to the organization’s impacts are considered
How competencies relevant to the organization’s impacts are considered
Cómo prepararlo
Confirm from constitutional documents which body or bodies constitute the highest governance body; include both tiers where applicable.
List every committee of the highest governance body and map the standing appointment process for the body and each committee.
Separate nomination, assessment, recommendation and final selection, election or appointment, recording the responsible party and evidence at each stage.
For members of the highest governance body, answer whether and how each of the four criteria is used: stakeholder views, diversity, independence and competencies relevant to impacts.
Map impact-related competencies to impacts associated with sectors, products and services, and geographic locations; distinguish these from generic business skills.
Draft from the standing process even if no appointment occurred, distinguish a criterion not used from information unavailable, and add any permitted reason for omission to the GRI content index.
Reconcile the narrative to policies, committee papers, nomination or election records and approvals; treat any process-change note as optional context.
Solicitar los datos
Request highest-governance-body nomination and selection records
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
What is our standing route for nominating and selecting members of the highest governance body and appointing its committee members, and whether and how do the four GRI 2-10 criteria affect body-member selection?
Use the organization’s legal names for each governance body, tier, committee and decision-maker. Do not request site, region or entity population data for this governance-process disclosure.
Solicitud débil
Please provide the GRI 2-10 disclosure.
Por qué falla: It asks for drafted framework language, not the legal structure, process stages, decision rights and evidence needed to verify the disclosure.
Solicitud mejor
Please provide the standing nomination and selection process for the actual highest governance body and every committee, plus whether and how the four criteria affect selection of body members and the records supporting each answer.
Plantilla de correo formal
Subject: GRI 2-10 nomination and selection records for [period] Hi [name/team], Please provide the legal governance structure identifying our highest governance body (including both tiers where applicable), the complete committee register, and the standing process in force during [period] for nomination, assessment, recommendation and final selection, election or appointment of body members and appointment of committee members. For members of the highest governance body, please state whether and how the process considers: stakeholder views including shareholder views; diversity; independence; and competencies relevant to our impacts. Please attach the policy, terms of reference, succession plan, candidate or decision records, and approvals. If a criterion is not used, say so directly. If no appointment occurred, still provide the process in force. Thanks, [preparer name]
Versión corta para Teams / Slack
Please send the legal governance map, full committee register and standing nomination-to-appointment process for [period]. For highest-governance-body members, include whether and how the four GRI 2-10 criteria are used, plus supporting records. A criterion not used should be stated directly.
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
We identify the highest governance body from our legal structure and describe the standing nomination and selection processes for it and its committees. For members of the highest governance body, we state whether and how stakeholder views, diversity, independence and competencies relevant to our impacts are considered.
Nota de contexto
Where the organization has a two-tier structure, both tiers are covered. Criteria applied voluntarily to committee appointments are identified as supplementary context.
Declaración sobre las variaciones
Optional LRA context: state whether the standing process changed during the period. This is not a separate GRI 2-10 requirement.
Entrada del índice de contenidos
GRI 2-10 Nomination and selection of the highest governance body — [location / page] / [reason for omission, if applicable]Centro de descargas
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| The actual highest governance body is identified from the legal governance structure. | A familiar board label is assumed without checking where ultimate authority sits. | constitutional documents and governance framework |
| Both tiers are covered where the highest governance body is split across a two-tier structure. | Only the supervisory or management tier is reported. | constitutional documents and governance structure map |
| The process covers the highest governance body and every one of its committees. | Committee appointments are omitted or blended into the body-level process. | committee register, terms of reference and appointment records |
| Nomination, assessment, recommendation and final selection, election or appointment are distinguished. | The report names the final authority but not the preceding process or decision rights. | nomination policy, process map and minutes |
| The account describes the standing process in force even when no appointment occurred in the reporting period. | No disclosure is made because there were no vacancies or appointments. | current policy, succession plan and approval history |
| Whether stakeholder views, including shareholder views, are considered is stated explicitly. | Generic engagement language or silence is used instead of a direct answer. | nomination policy and shareholder or stakeholder rights records |
| The route by which stakeholder or shareholder views enter the decision is described accurately. | Engagement activity is presented without evidence that it informed nomination or selection. | engagement summary, nomination rights, voting records and decision papers |
| Whether diversity is considered is stated, and the dimensions used are named. | Current composition or an aspiration is substituted for the selection criterion. | diversity policy, candidate specification and succession plan |
| How diversity affects the search, shortlist, assessment or recommendation is supported. | Dimensions are listed without a decision mechanism. | longlist, shortlist, matrix and nomination committee papers |
| Whether independence is considered is stated using the applicable definition. | The report mixes legal, listing and internal tests or only reports current composition. | independence policy, listing rules and candidate declarations |
| How and when independence is assessed, by whom, and against which evidence is described. | A later annual check is presented as the nomination-stage process. | questionnaire, legal review, committee minutes and recommendation |
| Whether competencies relevant to impacts are considered is stated. | Generic business expertise is presented as impact-relevant competence. | impact assessment, skills matrix and nomination criteria |
| Impact-related competencies are connected to sectors, products and services, and geographic locations. | The link between impacts, skill gaps and candidate selection is missing. | impact-to-competency map, candidate assessment and recommendation |
| A criterion that is not used is reported directly, while unavailable required information follows the permitted reason-for-omission route. | A negative answer is treated as an omission, or unavailable information is silently left out. | GRI content index, owner confirmation and omission approval |
Paquete de evidencia que preparar
Carencias habituales en los informes
Calling a familiar board the highest governance body without checking the legal structure or both tiers.
Naming only the final appointing authority instead of the full nomination, assessment, recommendation and selection route.
Describing the highest governance body but omitting how its committees are appointed.
Applying the four member-selection criteria to committee appointments as though GRI expressly required it.
Using silence for a criterion that is not used instead of giving a direct answer.
Citing generic stakeholder engagement without showing how views enter nomination or selection.
Reporting current diversity or independence composition instead of the selection criteria and mechanisms.
Listing diversity dimensions without showing how they affect the process.
Blending statutory, listing and internal independence definitions.
Using generic leadership or finance skills without linking competencies to impacts.
Omitting the disclosure because no appointments took place during the period.
Treating a negative answer as a reason for omission, or leaving unavailable information out without the GRI content-index route.
Carencias habituales
Errores que evitar al recopilar los datos
Wrong governance bodyThe board label is assumed without checking the legal structure or both tiers.
Committees omittedThe body-member process is documented but committee appointments are not.
Stages collapsedNomination, assessment, recommendation and final decision are presented as one step.
Criteria overextendedThe four criteria are presented as mandatory for committee appointments rather than for members of the highest governance body.
Generic engagementStakeholder activity is listed without a route into nomination or selection.
Composition replaces processCurrent diversity or independence statistics replace the selection criterion and mechanism.
Generic skillsLeadership and finance experience are listed without connecting competencies to impacts.
No-event omissionThe process is omitted because no appointment occurred during the year.
Negative answer hiddenA criterion not used is left blank instead of being reported directly.
Dónde suele hacer falta juicio profesional
Two-tier structureCover both tiers where together they form the highest governance body and explain the separate decision rights.
Ex officio or statutory membersExplain the legal route and any criteria that do or do not apply instead of forcing them into a standard candidate process.
Controlling shareholder or public authorityDescribe nomination and appointment rights accurately and distinguish them from broader stakeholder views.
No appointments in the periodReport the standing process in force and do not invent a current-year case study.
Criterion not usedGive a direct negative answer; do not use a reason for omission.
Information unavailableIdentify the affected requirement and follow the permitted reason-for-omission route in the GRI content index.
Committee-specific criteriaReport them as supplementary context and do not imply they are part of GRI 2-10-b.
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
Illustrative (synthetic) example — Renewable energy developer
This is a synthetic example only. The Board of Directors is our highest governance body. Shareholders may propose candidates under the articles; the Nomination Committee assesses candidates, recommends a slate to the Board, and shareholders elect directors at the annual general meeting. The Board appoints members of its four standing committees after considering the Nomination Committee’s recommendation.
For Board candidates, shareholder views enter through nomination and voting rights and documented investor feedback considered when the candidate specification is set. Diversity is considered through gender, ethnicity, nationality, age and professional background in the search brief and shortlist review. Independence is tested against listing rules and our stricter conflicts policy before recommendation. The skills-gap review maps climate transition, biodiversity, community and worker-safety impacts to the capabilities sought in each search. These four criteria apply to Board-member selection; criteria used for committee allocation are supplementary.
Shows the highest governance body, distinct nomination-to-election stages, committee appointment, and the four whether-and-how criteria without extending the GRI requirement to committee members.
| Stage | Responsible party | Process |
|---|---|---|
| Nomination | Shareholders / Nomination Committee | Candidates proposed under the articles and succession plan |
| Assessment | Nomination Committee | Candidate evidence tested against the four disclosed criteria |
| Recommendation | Nomination Committee to Board | Slate and rationale submitted |
| Election | Shareholders at AGM | Directors elected |
| Committee appointment | Board | Committee members appointed after committee recommendation |
Illustrative (synthetic) example — Two-tier food manufacturer
This is a synthetic example only. Under our legal structure, the Supervisory Board and Management Board together constitute the highest governance body. Shareholders elect Supervisory Board members from candidates assessed by its Nomination Committee; the Supervisory Board appoints Management Board members after succession and candidate assessment. Each tier appoints members of its own committees under the applicable terms of reference.
For candidates to either tier, shareholder views enter through proposal and voting rights, while workforce views enter through reserved representation. Diversity dimensions shape the longlist and shortlist. Independence is tested for relevant Supervisory Board candidates under law, listing rules and our policy. Our skills matrix maps food safety, agricultural sourcing, packaging, labour and water impacts to gaps used in candidate specifications. Committee-allocation criteria are disclosed separately as supplementary information.
Shows how to cover both tiers, keep committee appointment distinct, and apply the four criteria to members of the highest governance body.
| Appointment | Nomination / assessment | Final decision |
|---|---|---|
| Supervisory Board | Nomination Committee assesses candidates | Shareholders elect |
| Management Board | Supervisory Board succession and candidate assessment | Supervisory Board appoints |
| Committees | Terms of reference and tier-level review | Relevant tier appoints |
Informes de empresas
Cómo informan las empresas sobre GRI 2-10 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Interconexión Eléctrica S.A. E.S.P.
Electric Utilities / IPP / Energy Traders · Colombia · 2024
ISA’s report identifies its Board and committees and its GRI index points to governance sources including the Corporate Governance Report, Code, stakeholder material, succession policy, independence provisions and a skills matrix. Those cross-references provide relevant evidence trails, but the report pages reviewed do not consolidate the full nomination-to-selection process or clearly show each of the four whether-and-how criteria. Coverage is therefore graded conservatively and each referenced source should be checked at element level.
Cogna Educação S.A.
Education Services · Brazil · 2024
Cogna describes the Board as the highest governance body, shareholder election and removal, committee appointments and terms, and a Nomination Policy covering the Board, committees and Executive Board. It names broad candidate qualifications, detailed diversity dimensions and an independence declaration against Novo Mercado criteria. Shareholder views are visible through election rights, but a route for wider stakeholder views is not clear. Diversity is encouraged rather than tied to every decision, and competencies are not clearly connected to the organization’s impacts, so those how-elements remain partial.
LIXIL Corporation
Building Products · Japan · 2025
LIXIL’s GRI index links GRI 2-10 to governance information, while its Corporate Governance General Policy describes Board and committee appointment routes, Nomination Committee review, candidate criteria, a skills matrix, detailed diversity dimensions and independence criteria. The policy notes stakeholder and minority-shareholder perspectives, but their direct route into nomination decisions is not fully explicit. Knowledge and experience are assessed, yet the link to impacts associated with sectors, products or locations is not clear; those elements are graded partial.
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¿Cómo preparo GRI 2-10?
¿Qué datos necesito recopilar?
¿Dónde puedo ver un ejemplo de un informe real?
¿Qué errores debo evitar?
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Escenarios para trabajar
The report says shareholders appoint directors and says nothing about committees.
PIs this enough?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
No. Describe nomination, assessment and recommendation before the final election, and the appointment process for every committee of the highest governance body.
Por qué esto importa · Final authority is not the full process.
A two-tier company reports only the Supervisory Board.
PWhat should change?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Check the legal structure and cover both tiers where together they constitute the highest governance body, including their committees and distinct decision rights.
Por qué esto importa · Highest governance body is structure-specific.
The organization does not use wider stakeholder views in nomination but shareholders vote.
PHow should it report this?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
State directly which views are and are not considered, explain shareholder nomination or voting rights, and do not claim a broader stakeholder route that does not exist.
Por qué esto importa · A negative answer is reportable and is not an omission.
The skills matrix lists finance, strategy and leadership only.
PDoes this address impact-relevant competencies?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Not by itself. Map competencies to impacts associated with sectors, products and services, and geographic locations, and show how gaps affect candidate selection.
Por qué esto importa · Generic skills need an impact connection.
No director or committee appointment occurred during the reporting period.
PCan the disclosure be omitted?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
No. Describe the standing policy and process in force, and answer whether and how the four criteria are used for members of the highest governance body.
Por qué esto importa · GRI 2-10 is a process disclosure, not an appointments count.
Referencias del marco
Requisitos aplicables de GRI y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
GRI
GRI 2-10
dentro de GRI 2: General Disclosures
Relacionado y explorar
Governance structure and composition → FichaChair of the highest governance body → FichaConflicts of interest → FichaCollective knowledge of the highest governance body → FichaEvaluation of the performance of the highest governance body → Ficha
Ver todas las divulgaciones →
Más en GRI 2 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Preguntas frecuentes
Preguntas que responde esta página
What does GRI 2-10 require?+−
It has two requirements: describe nomination and selection processes for the highest governance body and its committees; and describe the criteria used for members of the highest governance body, including whether and how stakeholder views, diversity, independence and impact-relevant competencies are considered.
Do the four criteria apply to committee appointments?+−
The four criteria in GRI 2-10-b apply to nomination and selection of members of the highest governance body. Criteria used for committee appointments can be useful supplementary context, but should not be presented as a separate GRI requirement.
What if the organization has a two-tier governance system?+−
Identify the highest governance body from the legal structure and cover both tiers where together they form that body. Explain the nomination and selection route for each tier and the appointment process for their committees.
Must we consult stakeholders separately for GRI 2-10?+−
No separate consultation exercise is required. Explain whether and how views enter the decision through routes such as nomination or voting rights, representation, or documented engagement feedback.
What if one of the four criteria is not used?+−
Say so directly. A criterion not used is a reportable answer, not a reason for omission. Use a permitted reason for omission only when required information cannot be reported, and identify the affected requirement in the GRI content index.
Do we report GRI 2-10 if nobody was appointed this year?+−
Yes. Describe the standing policy and process in force even if no nominations, elections or appointments occurred during the reporting period.
How should competencies relevant to impacts be explained?+−
Connect the competencies sought to impacts associated with the organization’s sectors, products and services, and geographic locations, then show how gaps affect the candidate specification, assessment or recommendation.
Why are there nine datapoints on this page?+−
They are an LRA operational decomposition of two GRI requirements: one process row and separate whether-and-how prompts for each of four criteria. They are not nine separate GRI requirements.
What should go in the evidence pack?+−
Keep the legal structure, committee register, nomination policy, terms of reference, succession plan, candidate and decision records, stakeholder or shareholder records, diversity and independence evidence, and the impact-to-competency mapping.
How should I use the workbook?+−
Map the standing process, answer whether and how for each criterion, attach evidence references, and complete the checks. Delete the worked example row before entering organization data.
Are the example disclosures real company claims?+−
No. They are explicitly synthetic drafting aids. The separate company-report section links to published sources and grades each datapoint conservatively.
Profundizar · GRI 2-10
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Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
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