Ir al foco de la divulgación
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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
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GRI 2: General Disclosures·Disclosure GRI 2-3
Reporting period, frequency and contact point
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 2-3
Última revisión
2026-07-18
Material formativo de LRA · No emitido ni avalado por GRI
Para preparar esta divulgación
Foco de la divulgación
Disclosure 2-3 requires an organisation to specify the reporting period and frequency of its sustainability reporting, the reporting period for its financial reporting, the publication date of the report or reported information, and the contact point for questions. If the financial reporting period does not align with the sustainability reporting period, the organisation must explain the reason for the difference.
The sustainability reporting period should include clear start and end dates. GRI recommends using the same reporting period as the organisation’s financial reporting and, where possible, publishing the sustainability information at the same time as the financial reporting. These are Guidance recommendations, not additional requirements.
The five datapoints below are an LRA operational decomposition of the four requirements in Disclosure 2-3: reporting period and frequency are shown separately for practical data collection, although both belong to 2-3-a. Organisational coverage is determined under Disclosure 2-2 and is not redefined here.
Reasons for omission are not permitted for Disclosure 2-3. All four requirements must be reported when claiming reporting in accordance with the GRI Standards.
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 |
|---|---|---|---|
| Reporting period | The clear start and end dates covered by the organisation’s sustainability reporting, whether the information is published in a standalone report or another format. | Board-approved reporting calendar, reporting pack cover page, or the published report date range. | Sustainability reporting / Finance |
| Reporting frequency | How often sustainability reporting is published, such as annually, biennially or on another explicit cycle. | Reporting policy, publication schedule, or prior-year reporting timetable. | Sustainability reporting / Corporate reporting |
| Financial reporting period and alignment | The dates covered by the financial statements, and a clear reason where that accounting period is different from the sustainability reporting period. | Annual report, audited financial statements, or finance close calendar showing both periods and any mismatch explanation. | Finance / Group reporting |
| Publication date | The publication date of the report or reported information. Using the first public release date is LRA’s practical interpretation for version control; the GRI requirement itself says publication date. | Published report PDF, website posting record, or release log with the launch date. | Corporate reporting / Communications |
| Contact point | A current person, functional team, monitored mailbox or other operational contact route for questions about the report or reported information. | Published report contact page, corporate website, or internal communications sign-off sheet. | Corporate reporting / Investor relations / Sustainability |
＋ Mostrar los subelementos de GRI 2-3 (lista de trabajo de LRA)
Specify the reporting period, with clear start and end dates, and the frequency of sustainability reporting (one requirement under 2-3-a).
Specify the financial reporting period and, if it does not align with the sustainability reporting period, explain the reason.
Specify the publication date of the report or reported information.
Specify the contact point for questions about the report or reported information.
Cómo prepararlo
Confirm the sustainability reporting period with clear start and end dates, then state the frequency of sustainability reporting explicitly. Do not infer frequency only from the year shown in a title.
Check the finance reporting period next. If the finance timetable is different from the sustainability one, add a plain explanation for the mismatch.
Record the publication date for the report or reported information. Distinguish it from internal approval, file creation and the publication date of a previous report.
Provide a current contact point for questions about the report or reported information. A functional team or monitored mailbox is acceptable; a personal name is not required.
Gather the source evidence behind each item before drafting the disclosure. Keep the supporting records together so you can show how the dates, frequency, publication date and contact details were chosen.
Review all four requirements against the official source and confirm that none has been omitted. Where possible, align the sustainability and financial reporting periods and publish both sets of information at the same time.
Solicitar los datos
Request the report timing and contact details
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
What dates, reporting frequency, and contact details should we use for the sustainability report, and how does the finance year compare if the two periods are different?
Use your organisation’s own labels first, then map them to the reporting pack. Sustainability reporting may be published in a standalone report or another information package, so identify the relevant output precisely. Check every item against final source material before sign-off.
Solicitud débil
Please provide the GRI 2-3 information for the sustainability report, including the reporting period, frequency, financial reporting period, publication date, and contact point.
Por qué falla: It uses framework language only, so the recipient has to translate the ask into their own records. It also does not point to the internal documents or systems that should be checked, or make clear what to do if the finance period is different.
Solicitud mejor
Please send the report calendar details we should use for the [report name] pack: the period covered, how often we publish, the finance year, a short reason if the finance year is different, the publication date, and the person or team who handles questions about the report. Include the source document or system and use your normal internal terms.
Plantilla de correo formal
Subject: Request for report timing and contact details for [report name]\n\nHi [name/team],\n\nI’m preparing the [report name] pack and need the details we will use for the reporting timeline and contact section. Please send the following for [reporting year / period]:\n- the period covered by the sustainability report\n- how often we publish it\n- the finance reporting period\n- if the finance period is different from the sustainability period, a short plain-English reason\n- the publication date\n- the contact point for questions about the report\n- the source document or system for each item\n\nPlease use your normal internal wording where possible, and I will map it into the disclosure pack. If anything is still draft, please mark it clearly.\n\nThanks,\n[preparer name]\n[team]\n[contact details]
Versión corta para Teams / Slack
Hi [name/team] — I’m pulling together the [report name] pack. Could you send me the report period, how often it’s issued, the finance period, any short reason if those periods differ, the publication date, and the report contact details? Please use your usual internal terms and include the source doc/system. Thanks.
Ejemplos sectoriales
Manufacturing
Contexto. The sustainability report follows the calendar year, while the finance year runs from April to March.
Solicitud adaptada. Please send the reporting calendar details for the [report name] pack: the sustainability reporting period, reporting frequency, the finance year, a short reason for the different finance year, the publication date, and the contact for report queries. Use the wording from the reporting calendar and board paper, and include the source file.
Ejemplo de respuesta. Sustainability period: 1 January to 31 December 2025; frequency: annual; financial reporting period: 1 April 2024 to 31 March 2025; reason: financial reporting follows the statutory April-to-March year while sustainability information follows the calendar-year operational data cycle; publication date: 15 March 2026; contact point: Company Secretariat mailbox; source: reporting calendar v3 and board paper.
Financial services
Contexto. The sustainability report and finance reporting both follow the same year-end, and the report is published alongside the annual report.
Solicitud adaptada. Please confirm the report timing details for the [report name] pack: the reporting period, how often the report is issued, the finance period, the publication date, and the contact point for questions. If the finance and sustainability periods match, note that clearly. Use the wording from the annual reporting timetable and the published report draft.
Ejemplo de respuesta. Sustainability period: 1 January 2025 to 31 December 2025; frequency: annual; finance period: 1 January 2025 to 31 December 2025; difference explanation: not applicable; publication date: 20 March 2026; contact: sustainability.reporting@example.com; source: annual reporting timetable and draft report cover page.
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 the time span covered by the sustainability information, how often the organisation issues it, which financial reporting period is used for comparison, and where the report date and enquiry contact are set out.
Nota de contexto
State whether the sustainability and financial reporting periods align. If they do not, explain the reason for the difference. Organisational coverage belongs under Disclosure 2-2.
Declaración sobre las variaciones
LRA preparation recommendation — not an additional GRI 2-3 requirement. If a timing change results in a restatement of previously reported information, also apply Disclosure 2-4 and explain the reason for and effect of the restatement.
Entrada del índice de contenidos
GRI 2-3 Reporting period, frequency and contact point — [location / page] / [notes]Centro de descargas
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| The sustainability reporting period includes clear and accurate start and end dates. | One boundary date is missing, ambiguous or inconsistent with the final reported information. | Approved reporting calendar and final report or published information |
| The frequency of sustainability reporting is stated explicitly. | The reader is expected to infer frequency from the report title, period or publication history. | Approved reporting calendar or publication schedule |
| The financial reporting period is stated, and any misalignment is explained. | The wrong financial period is compared, or the two periods differ without an explanation. | Final financial statements or annual report and the approved explanation for any difference |
| The publication date is accurate for the current report or reported information. | An approval date, file date or previous-report date is disclosed instead of the current publication date. | Final publication record and website release log |
| The contact point is current and operational. | The contact route is outdated, unmonitored or too general to handle questions about the reported information. | Communications or Company Secretariat confirmation and evidence that the contact channel is active |
Paquete de evidencia que preparar
Carencias habituales en los informes
The sustainability reporting period is given as a year only, without clear start and end dates.
The frequency of sustainability reporting is implied rather than stated explicitly.
The financial reporting period is missing, or a difference from the sustainability reporting period is not explained.
An internal approval date, file date or previous-report date is presented as the current publication date.
The contact point is outdated, unmonitored or only a general corporate homepage.
One of the four required elements is omitted because it is considered immaterial, even though reasons for omission are not permitted.
The dates or contact route cannot be traced to an approved calendar, final publication record or responsible owner.
Carencias habituales
Errores que evitar al recopilar los datos
Wrong ownerThe team asks the sustainability lead for the publication contact, even though the day-to-day inbox sits with corporate affairs or investor relations.
Framework language onlyPeople record the answer in GRI terms instead of the organisation’s own calendar, reporting cycle, and named mailbox, so the source owner cannot recognise it.
Reported information not identifiedThe collector does not identify the report or reported information to which the dates and contact point relate. Entity coverage itself belongs under GRI 2-2.
Wrong time basisSomeone captures the period from the draft report window rather than the actual reporting cycle used by the business, which shifts the dates by mistake.
Mixed counting basisThe file combines annual, half-yearly, and ad hoc reporting patterns in one field, so the final answer no longer shows the organisation’s actual sustainability reporting frequency.
Source labels lostOriginal document names, version tags, or system references are stripped out during collation, making it impossible to trace which record backed each data point.
Reporting periods merged too earlyThe collector merges financial reporting dates with sustainability reporting dates before checking whether they differ, so the explanation for any mismatch is lost.
Missing evidence trailThe pack contains the values but not the supporting screenshot, email, or approval note, so reviewers cannot see who confirmed the information and when.
No sign-off recordThe draft is passed on without a named reviewer and approval date, leaving no audit trail for the period, frequency, publication date, or contact details.
Dónde suele hacer falta juicio profesional
A gap between sustainability and financial reporting periodsGive both periods and explain the reason for the difference. GRI recommends using the same reporting period as financial reporting where possible.
Publishing sustainability and financial information togetherWhere possible, coordinate release timing so sustainability information is published at the same time as financial reporting. This is GRI Guidance, not an additional requirement.
Publication date versus internal sign-off dateUse the publication date of the current report or reported information. Keep internal approval and file creation dates separate so readers are not given the wrong date.
Who or what to list as the contact pointUse a person, functional team, monitored mailbox or other channel that can handle questions about the report or reported information. A personal name is not required.
One reporting cycle or several updatesIf sustainability information is published more than once a year, state the frequency clearly and identify the report or information package to which each period and publication date relates.
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
Illustrative (synthetic) example — manufacturing
Northbridge Manufacturing publishes sustainability information annually.
• Sustainability reporting period: 1 January to 31 December 2025.
• Frequency: annual.
• Financial reporting period: 1 January to 31 December 2025; the periods align.
• Publication date: 20 March 2026.
• Contact point: sustainability@northbridge.example.
This annual example covers all four GRI 2-3 requirements and uses a monitored functional mailbox rather than requiring a personal contact name.
Illustrative (synthetic) example — retail
Meridian Retail publishes sustainability information annually.
• Sustainability reporting period: 1 April 2024 to 31 March 2025.
• Frequency: annual.
• Financial reporting period: 1 January to 31 December 2024.
• Reason for the difference: financial reporting follows the statutory calendar year, while sustainability data are consolidated using the Group’s April-to-March operational management cycle.
• Publication date: 20 June 2025.
• Contact point: reporting@meridian.example.
This example uses a completed financial reporting period and explains why the sustainability and financial reporting periods differ.
Informes de empresas
Cómo informan las empresas sobre GRI 2-3 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 profile states a sustainability reporting period of 1 January–31 December 2024, annual periodicity and a contact office with email address (p.9). A clear financial reporting period and the publication date of the current report were not identified in the cited disclosure. The reference to the 2023 report presented in March 2024 is not the publication date of the 2024 report, and committee review frequency or stakeholder consultation is not evidence for GRI 2-3.
Kuehne+Nagel International AG
Air Freight Transportation and Logistics · Switzerland · 2025
Kuehne+Nagel’s GRI content index states that the Sustainability Report covers 1 January–31 December 2025 and was published on 2 April 2026; it also gives a report-specific contact email. The same entry states that the Annual Report covers the matching period and was published on 3 March 2026 (p.70). The frequency of sustainability reporting is not stated explicitly in the cited entry, so an annual frequency should not be inferred solely from the report year.
ASE Technology Holding Co., Ltd.
Semiconductors · Taiwan · 2024
ASE Technology Holding’s GRI content index states that the report covers 1 January–31 December 2024, uses the same period as the financial report, and is published every year in August (p.258). The Report Overview provides the Corporate CSR Division’s address, telephone number and email as the contact point (p.8). The month supports reporting frequency but does not establish the exact publication date of this edition, so publication date coverage is partial.
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Pruebe
¿Cómo preparo GRI 2-3?
¿Qué datos necesito recopilar?
¿Dónde puedo ver un ejemplo de un informe real?
¿Qué errores debo evitar?
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Escenarios para trabajar
A group has finished its annual sustainability report for the year ended 31 December 2025. The finance team closes on 31 March, so the sustainability team is using a different year-end and wants to explain that difference in the report.
PWhat period details should be included, and what extra explanation is needed because the two reporting cycles do not match?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
State the sustainability reporting period clearly, say how often the organisation reports on sustainability matters, and give the financial reporting period as well. Because the two periods are not the same, add a short explanation of why the dates differ, rather than leaving the reader to infer it.
Por qué esto importa · Readers need both the sustainability cycle and the finance cycle, plus a plain explanation when they are not aligned.
A preparer is updating a report that is issued every two years, but the draft only says the document covers the latest year and gives a publication date. The team is unsure whether that is enough for a reader to understand the reporting pattern.
PWhat should be added so the report makes the reporting rhythm clear?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Include a direct statement about how often the sustainability information is published, such as annual, biennial, or another cycle used by the organisation. A date of issue alone does not tell the reader the reporting rhythm, so the frequency needs to be stated separately.
Por qué esto importa · The publication date and the reporting rhythm are different pieces of information, and both need to be clear.
A sustainability report is posted on the company website on 18 April 2026, but the draft contact section only gives a generic web address for the whole organisation. The communications team wants to know whether that is enough for follow-up questions about the report.
PWhat contact detail should be provided so readers know where to direct questions about the report itself?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Give a specific contact point for questions about the report or the information in it, rather than only a general corporate website. The aim is to make it clear who or where a reader should approach if they want clarification.
Por qué esto importa · The contact detail should point readers to a practical route for report-related questions, not just the organisation in general.
A preparer is drafting a report for a business that publishes sustainability information every year and financial statements for the same 12-month period. The team wonders whether it still needs to mention the finance period and the publication date because the cycles match.
PWhat information still needs to appear in the disclosure even when the reporting periods are aligned?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Even when the two periods match, the report should still state the sustainability reporting period, the reporting frequency, the financial reporting period, the publication date, and the contact point for questions. The fact that the periods align removes the need for an explanation of a mismatch, but it does not remove the other items.
Por qué esto importa · Alignment between reporting cycles does not reduce the need to state each of the core timing and contact details.
Referencias del marco
Requisitos aplicables de GRI y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
GRI
GRI 2-3
dentro de GRI 2: General Disclosures
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Preguntas frecuentes
Preguntas que responde esta página
For GRI 2-3, what information do I need to gather before I start drafting the disclosure?+−
Prepare five operational datapoints: sustainability reporting period, reporting frequency, financial reporting period and any alignment explanation, publication date, and contact point. These five fields are LRA’s practical decomposition of four official GRI 2-3 requirements.
How do I use the GRI 2-3 step-by-step preparation section in practice?+−
Use it as a working checklist to move from collecting the basic reporting details to building a draft disclosure. The page is set up to help you prepare the disclosure, not just read about it.
What should I include in the evidence pack for GRI 2-3 assurance readiness?+−
Keep the approved reporting calendar, final financial statements or annual report, publication record, website release log, responsible-team confirmation, evidence that the contact channel is active, and the internal approval record confirming the final dates.
Which readiness claims do I need to verify for GRI 2-3, and how do I evidence them?+−
Verify five practical points: clear sustainability period dates, explicit reporting frequency, the financial period and any alignment explanation, the current publication date, and an operational contact point. Each should tie to the corresponding calendar, final report, release record or owner confirmation.
What are the most common mistakes or reporting gaps on GRI 2-3, and how do I avoid them?+−
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot weak points before you finalise the disclosure. Use it as a pre-submission check against your draft and evidence pack.
How do I turn the GRI 2-3 datapoints into a draft disclosure?+−
Use the method note, context note, LRA preparation recommendation and GRI content-index line to turn the five operational datapoints into one concise narrative or table. These five datapoints implement four official GRI 2-3 requirements.
Can I use the synthetic example disclosure on the GRI 2-3 page as a template for my own report?+−
Yes, as a drafting aid only. The page says the examples are synthetic and illustrative, so they are there to show structure and presentation rather than provide a real company precedent.
How do I use the Prep & Assurance workbook for GRI 2-3?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to support preparation and assurance readiness. Use it to organise the datapoints, evidence and review steps before you finalise the disclosure.
What is the printable Library Card for GRI 2-3, and when should I use it?+−
The Download Centre also provides a printable Library Card in .pdf format. It is a practical companion for keeping the disclosure guidance and key checks to hand while you work through the draft.
Where can I find real published reports that show how GRI 2-3 is disclosed in practice?+−
Use the ‘How companies report GRI 2-3 in practice’ cards to review full and partial reporting examples and open the cited pages in each published report. Treat them as evidence-led reviews, not templates to copy.
Más preguntas con las que puede ayudar esta página
GRI 2-3 reporting period and publication date: what should I collect before drafting?How do I check financial period alignment for a GRI 2-3 disclosure?What is the best way to assign ownership for the GRI 2-3 report contact and datapoints?How do I build an assurance-ready evidence pack for GRI 2-3?What are the five readiness claims on the GRI 2-3 page and how should I use them?How can I use the GRI 2-3 narrative starters to draft the disclosure faster?What should I check in the GRI 2-3 common mistakes section before sign-off?Can I use the GRI 2-3 synthetic example to structure my own table and narrative?How do I use the GRI 2-3 content-index line in a draft report?What does the GRI 2-3 Prep & Assurance workbook help me track?Where do I find the plain-language explainer for GRI 2-3 on the page?How should a sustainability manager use the company report links on the GRI 2-3 page?
Profundizar · GRI 2-3
Aprenda a preparar esta divulgación de principio a fin
This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.
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