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GRI 205: Anti-corruption·Disclosure GRI 205-2

Communication and training about anti-corruption policies and procedures

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 Global Reporting Initiative.

Estatus legal

GRI 205: Anti-corruption 2016 remains applicable at the date of this review. A revised Corruption Standard has been published only as an exposure draft and is not yet an applicable requirement.

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Pasaporte publicado

Última revisión el 2026-08-01

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 Global Reporting Initiative

Norma

GRI 205: Anti-corruption

Disclosure GRI 205-2 · 2016

En vigor

2018-07-01

Fuente oficial: Abrir ↗

Última revisión

2026-08-01

Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Para preparar esta divulgación

26LRA preparation fields 26afirmaciones que verificar 26áreas de evidencia

Foco de la divulgación

For governance body members, the organization reports the total number and percentage receiving communication and training, broken down by region. For employees, it reports communication and training counts and percentages by employee category and region. For business partners, it reports communication counts and percentages by business-partner type and region. It also describes communication provided to any other persons or organizations.

Governance body members should be excluded from employee-category figures. GRI recommends using information reported under Disclosure 405-1 to identify governance bodies, their members and employee categories, and recommends estimating the total number of business partners where necessary.

Communication should not be limited to formal briefings; it can include documented policy distribution, onboarding, contractual communication, portal notifications or other channels. Under the current GRI 205-2, training figures are required for governance body members and employees, but not for business partners.

The organization should define the regional taxonomy, reporting population, cut-off date, communication criterion and training criterion used. A global aggregate can be presented additionally, but it does not replace the required breakdowns.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

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

Disclosure 205-2 requires an organization to report the extent to which its anti-corruption policies and procedures have been communicated to governance body members, employees and business partners, and the extent to which governance body members and employees have received anti-corruption training. Apply Disclosure 205-2 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting. Have the supporting records and the final response been reconciled?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Governance bodies identified	Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting governance bodies identified.	Sustainability Reporting / data owner
Governance body members by region	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting governance body members by region.	People / Compliance / Sustainability Reporting
Governance communication count	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting governance communication count.	Sustainability Reporting / data owner
Governance communication percentage	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting governance communication percentage.	Sustainability Reporting / data owner
Governance training count	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting governance training count.	People / Compliance / Sustainability Reporting
Governance training percentage	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting governance training percentage.	People / Compliance / Sustainability Reporting
Employee population excluding governance body members	Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting employee population excluding governance body members.	People / Compliance / Sustainability Reporting
Employee category	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting employee category.	People / Compliance / Sustainability Reporting
Employee region	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting employee region.	People / Compliance / Sustainability Reporting
Employee communication count	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting employee communication count.	People / Compliance / Sustainability Reporting
Employee communication percentage	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting employee communication percentage.	People / Compliance / Sustainability Reporting
Employee training count	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting employee training count.	People / Compliance / Sustainability Reporting
Employee training percentage	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting employee training percentage.	People / Compliance / Sustainability Reporting
Full business-partner population	Required denominator. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting full business-partner population.	Sustainability Reporting / data owner
Estimated total business partners	Recommended where necessary. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting estimated total business partners.	Sustainability Reporting / data owner
Business partner type	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting business partner type.	Sustainability Reporting / data owner
Business partner region	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting business partner region.	Sustainability Reporting / data owner
Business partner communication count	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting business partner communication count.	Sustainability Reporting / data owner
Business partner communication percentage	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting business partner communication percentage.	Sustainability Reporting / data owner
Business partner training	Additional only under current GRI 205-2. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting business partner training.	People / Compliance / Sustainability Reporting
Other persons or organizations informed	Required description where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting other persons or organizations informed.	Sustainability Reporting / data owner
Communication criterion	Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting communication criterion.	Sustainability Reporting / data owner
Training criterion	Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting training criterion.	People / Compliance / Sustainability Reporting
Reporting-period and cut-off basis	Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reporting-period and cut-off basis.	Sustainability Reporting / data owner
Regional taxonomy	Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting regional taxonomy.	Tax / Finance / Sustainability Reporting
Reason for omission	Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.	Sustainability Reporting / data owner

＋ Mostrar los subelementos de GRI 205-2 (lista de trabajo de LRA)

Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required denominator. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended where necessary. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Additional only under current GRI 205-2. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required description where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

Cómo prepararlo

Collect and reconcile the records for: Governance bodies identified; Governance body members by region; Governance communication count; Governance communication percentage; Governance training count; Governance training percentage; Employee population excluding governance body members; Employee category; Employee region; Employee communication count; Employee communication percentage; Employee training count; Employee training percentage; Full business-partner population; Estimated total business partners; Business partner type; Business partner region; Business partner communication count; Business partner communication percentage; Business partner training; Other persons or organizations informed; Communication criterion; Training criterion; Reporting-period and cut-off basis; Regional taxonomy; Reason for omission.

Apply Disclosure 205-2 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.

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 reporting-period records and reconciliations for Disclosure 205-2: Governance bodies identified; Governance body members by region; Governance communication count; Governance communication percentage; Governance training count; Governance training percentage; Employee population excluding governance body members; Employee category; Employee region; Employee communication count; Employee communication percentage; Employee training count; Employee training percentage; Full business-partner population; Estimated total business partners; Business partner type; Business partner region; Business partner communication count; Business partner communication percentage; Business partner training; Other persons or organizations informed; Communication criterion; Training criterion; Reporting-period and cut-off basis; Regional taxonomy; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

Solicitud mejor

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Nota metodológica

Nota de contexto

Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.

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Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
Governance bodies identified is reported accurately and completely.	The response omits, misclassifies or overstates governance bodies identified.	Approved source records, calculation files, reconciliations and review evidence supporting governance bodies identified.
Governance body members by region is reported accurately and completely.	The response omits, misclassifies or overstates governance body members by region.	Approved source records, calculation files, reconciliations and review evidence supporting governance body members by region.
Governance communication count is reported accurately and completely.	The response omits, misclassifies or overstates governance communication count.	Approved source records, calculation files, reconciliations and review evidence supporting governance communication count.
Governance communication percentage is reported accurately and completely.	The response omits, misclassifies or overstates governance communication percentage.	Approved source records, calculation files, reconciliations and review evidence supporting governance communication percentage.
Governance training count is reported accurately and completely.	The response omits, misclassifies or overstates governance training count.	Approved source records, calculation files, reconciliations and review evidence supporting governance training count.
Governance training percentage is reported accurately and completely.	The response omits, misclassifies or overstates governance training percentage.	Approved source records, calculation files, reconciliations and review evidence supporting governance training percentage.
Employee population excluding governance body members is reported accurately and completely.	The response omits, misclassifies or overstates employee population excluding governance body members.	Approved source records, calculation files, reconciliations and review evidence supporting employee population excluding governance body members.
Employee category is reported accurately and completely.	The response omits, misclassifies or overstates employee category.	Approved source records, calculation files, reconciliations and review evidence supporting employee category.
Employee region is reported accurately and completely.	The response omits, misclassifies or overstates employee region.	Approved source records, calculation files, reconciliations and review evidence supporting employee region.
Employee communication count is reported accurately and completely.	The response omits, misclassifies or overstates employee communication count.	Approved source records, calculation files, reconciliations and review evidence supporting employee communication count.
Employee communication percentage is reported accurately and completely.	The response omits, misclassifies or overstates employee communication percentage.	Approved source records, calculation files, reconciliations and review evidence supporting employee communication percentage.
Employee training count is reported accurately and completely.	The response omits, misclassifies or overstates employee training count.	Approved source records, calculation files, reconciliations and review evidence supporting employee training count.
Employee training percentage is reported accurately and completely.	The response omits, misclassifies or overstates employee training percentage.	Approved source records, calculation files, reconciliations and review evidence supporting employee training percentage.
Full business-partner population is reported accurately and completely.	The response omits, misclassifies or overstates full business-partner population.	Approved source records, calculation files, reconciliations and review evidence supporting full business-partner population.
Estimated total business partners is reported accurately and completely.	The response omits, misclassifies or overstates estimated total business partners.	Approved source records, calculation files, reconciliations and review evidence supporting estimated total business partners.
Business partner type is reported accurately and completely.	The response omits, misclassifies or overstates business partner type.	Approved source records, calculation files, reconciliations and review evidence supporting business partner type.
Business partner region is reported accurately and completely.	The response omits, misclassifies or overstates business partner region.	Approved source records, calculation files, reconciliations and review evidence supporting business partner region.
Business partner communication count is reported accurately and completely.	The response omits, misclassifies or overstates business partner communication count.	Approved source records, calculation files, reconciliations and review evidence supporting business partner communication count.
Business partner communication percentage is reported accurately and completely.	The response omits, misclassifies or overstates business partner communication percentage.	Approved source records, calculation files, reconciliations and review evidence supporting business partner communication percentage.
Business partner training is reported accurately and completely.	The response omits, misclassifies or overstates business partner training.	Approved source records, calculation files, reconciliations and review evidence supporting business partner training.
Other persons or organizations informed is reported accurately and completely.	The response omits, misclassifies or overstates other persons or organizations informed.	Approved source records, calculation files, reconciliations and review evidence supporting other persons or organizations informed.
Communication criterion is reported accurately and completely.	The response omits, misclassifies or overstates communication criterion.	Approved source records, calculation files, reconciliations and review evidence supporting communication criterion.
Training criterion is reported accurately and completely.	The response omits, misclassifies or overstates training criterion.	Approved source records, calculation files, reconciliations and review evidence supporting training criterion.
Reporting-period and cut-off basis is reported accurately and completely.	The response omits, misclassifies or overstates reporting-period and cut-off basis.	Approved source records, calculation files, reconciliations and review evidence supporting reporting-period and cut-off basis.
Regional taxonomy is reported accurately and completely.	The response omits, misclassifies or overstates regional taxonomy.	Approved source records, calculation files, reconciliations and review evidence supporting regional taxonomy.
Reason for omission is reported accurately and completely.	The response omits, misclassifies or overstates reason for omission.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

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Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

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GRI

GRI 205-2

dentro de GRI 205: Anti-corruption

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Relacionado y explorar

Operations assessed for risks related to corruption → Ficha Confirmed incidents of corruption and actions taken → Ficha Ver todas las divulgaciones →

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Profundizar · GRI 205-2

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