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GRI 2: General Disclosures·Disclosure GRI 2-29

Approach to stakeholder engagement

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Pasaporte publicado

Última revisión el 2026-07-23
RK 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 2-29

En vigor

2023-01-01

Fuente oficial: Abrir ↗

Última revisión

2026-07-23

Material formativo de LRA · No emitido ni avalado por GRI

Foco de la divulgación

Disclosure 2-29 requires an organization to describe its approach to engaging with stakeholders. The disclosure must identify the categories of stakeholders the organization engages with, explain how those categories are identified, describe the purpose of the engagement, and explain how the organization seeks to ensure meaningful stakeholder engagement.

A stakeholder is an individual or group that has an interest that is affected or could be affected by the organization’s activities. Stakeholder identification should therefore be based on affected or potentially affected interests. Factors such as influence, dependency, commercial importance or visibility can be used to prioritise and design engagement, but should not determine whether a stakeholder category exists.

The organization should distinguish stakeholder identification from stakeholder prioritisation. It should report the categories it engages with and can explain which identified categories it does not engage with and why. It is not required to engage with every possible stakeholder category.

Disclosure 2-29 covers stakeholder engagement undertaken as part of the organization’s ongoing activities. Engagement conducted solely for preparing a sustainability report or materiality assessment does not by itself represent the organization’s complete approach. Stakeholder engagement used to determine material topics is reported under GRI 3-1-b, while engagement used to manage a material topic is reported under GRI 3-3-f.

The purpose of engagement can include identifying actual and potential impacts, determining how to prevent or mitigate negative impacts, informing decisions, evaluating actions and supporting the exercise of stakeholder rights. Engagement can itself be a right, as in freedom of association and collective bargaining.

Meaningful stakeholder engagement is two-way, conducted in good faith by participants on both sides, responsive and ongoing. It is often most meaningful when conducted before decisions or actions that could affect stakeholders. One-way communication can form part of the engagement approach but does not by itself demonstrate meaningful engagement.

The organization can describe the type and frequency of engagement for each stakeholder category and whether engagement occurs directly or through credible representatives, proxy organizations or independent experts. Where representatives are used, the organization should explain why and assess whether they have an appropriate mandate and represent affected groups inclusively.

The organization can also explain whether engagement takes place at organization, business-unit, site or project level and how local feedback is consolidated, escalated and used in organization-level decisions.

The organization should consider the human, financial and specialist resources allocated to engagement and the barriers that can affect participation, including language and cultural barriers, gender and power imbalances, disability, digital exclusion and divisions within stakeholder groups.

Specific approaches should be used for at-risk or vulnerable groups where ordinary engagement methods do not provide equitable access. Information should be understandable, accessible and provided through appropriate channels.

The organization should explain how stakeholder feedback is recorded, integrated into decision-making and used to improve activities, policies or processes. It should also explain how stakeholders are informed about the organization’s response and how their feedback influenced decisions. Stakeholder feedback does not have to result in the requested decision, but it should be considered genuinely and a response should be provided where appropriate.

Stakeholder engagement should respect human rights, including privacy, freedom of expression, peaceful assembly and protest. Participants should not face intimidation or retaliation for expressing views or disagreeing with the organization.

The organization should also explain how it works with business partners to support meaningful stakeholder engagement and the expectations it sets for business partners to respect stakeholder human rights during engagement.

GRI 2-29 does not require a mandatory number of meetings, participants, stakeholder groups or engagement activities. Quantitative information can be provided as additional context but should not replace the required description of categories, identification, purpose and meaningful engagement.

If the organization does not have a formal stakeholder-identification or engagement approach, it should report this fact directly. Reasons for omission are permitted where required information cannot be reported. In that case, the affected requirement, applicable reason and required explanation must be provided in the GRI content index.

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
Stakeholder categories engaged Identify the categories of stakeholders the organisation engages with. Dated source records, governance papers and approval evidence supporting stakeholder categories engaged. Stakeholder Engagement / Sustainability
How stakeholder categories are identified Explain how stakeholder categories are identified from affected or potentially affected interests. Dated source records, governance papers and approval evidence supporting how stakeholder categories are identified. Stakeholder Engagement / Sustainability
Purpose of engagement Describe the purpose of stakeholder engagement undertaken as part of ongoing activities. Dated source records, governance papers and approval evidence supporting purpose of engagement. Stakeholder Engagement / Sustainability
How meaningful engagement is ensured Explain how engagement is made two-way, good-faith, responsive and ongoing and how feedback affects decisions. Dated source records, governance papers and approval evidence supporting how meaningful engagement is ensured. Stakeholder Engagement / Sustainability
+ Mostrar los subelementos de GRI 2-29 (lista de trabajo de LRA)

Cómo prepararlo

Base stakeholder identification on interests affected or potentially affected by the organisation's activities; keep identification separate from prioritisation.
Collect and reconcile the records for: Stakeholder categories engaged; How stakeholder categories are identified; Purpose of engagement; How meaningful engagement is ensured.
Do not present report-preparation or materiality-assessment engagement alone as the organisation's complete ongoing engagement approach.
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.

Solicitar los datos

Request the disclosure evidence

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

Provide the stakeholder register, identification and prioritisation methodology, engagement purposes and plans, accessibility and representative checks, feedback records, decision evidence and response communications.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Solicitud mejor

Provide the stakeholder register, identification and prioritisation methodology, engagement purposes and plans, accessibility and representative checks, feedback records, decision evidence and response communications.

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

Explain how barriers, at-risk or vulnerable groups, representative mandates and stakeholder human rights are addressed.

Nota de contexto

Identify categories not engaged and the reason where useful, and explain how local feedback is consolidated and used in organisation-level decisions.

Centro de descargas

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Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
Stakeholder categories engaged is reported accurately and completely.The response omits, misclassifies or overstates stakeholder categories engaged.Dated source records, governance papers and approval evidence supporting stakeholder categories engaged.
How stakeholder categories are identified is reported accurately and completely.The response omits, misclassifies or overstates how stakeholder categories are identified.Dated source records, governance papers and approval evidence supporting how stakeholder categories are identified.
Purpose of engagement is reported accurately and completely.The response omits, misclassifies or overstates purpose of engagement.Dated source records, governance papers and approval evidence supporting purpose of engagement.
How meaningful engagement is ensured is reported accurately and completely.The response omits, misclassifies or overstates how meaningful engagement is ensured.Dated source records, governance papers and approval evidence supporting how meaningful engagement is ensured.

Paquete de evidencia que preparar

Carencias habituales en los informes

Using influence or commercial importance to decide whether a stakeholder category exists.
Confusing identification with prioritisation.
Reporting only materiality-assessment engagement.
Presenting one-way communication as meaningful engagement.
Omitting how feedback affected decisions and how the organisation responded.
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