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GRI 205: Anti-corruption·Disclosure GRI 205-3

Confirmed incidents of corruption and actions taken

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 205-3 · 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

22LRA preparation fields 22afirmaciones que verificar 22áreas de evidencia

Foco de la divulgación

The organization also reports the number of confirmed incidents in which employees were dismissed or disciplined and the number of confirmed incidents in which contracts with business partners were terminated or not renewed because of corruption-related violations. These figures count incidents, not employees, disciplinary measures or contracts.

A single confirmed incident can appear in the total incident count and in one or both action-related metrics. This is not duplicate counting because the sub-elements report different characteristics of the same incident. Duplicate counting should be prevented within each individual metric.

The organization also reports public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes or current status of those cases. Public legal cases can include ongoing public investigations, prosecutions and closed cases.

Business partners are not limited to suppliers and can include agents, intermediaries, joint-venture partners, governments, customers and clients. Employee-related figures should include only individuals in an employment relationship with the organization.

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 205-3 requires an organization to report the total number and nature of confirmed incidents of corruption. A confirmed incident is an incident that has been substantiated. Cases that remain under investigation at the reporting cut-off are not confirmed incidents. An incident does not need to be fully closed in every disciplinary, contractual or legal respect once the corruption finding has been substantiated. Apply Disclosure 205-3 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
Definition of corruption	Required methodological control. 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 definition of corruption.	Legal / Compliance / Sustainability Reporting
Confirmed-incident criterion	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 confirmed-incident criterion.	Legal / Compliance / Sustainability Reporting
Total confirmed incidents	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 total confirmed incidents.	Legal / Compliance / Sustainability Reporting
Nature of confirmed incidents	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 nature of confirmed incidents.	Legal / Compliance / Sustainability Reporting
Incidents involving employee dismissal or discipline	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 incidents involving employee dismissal or discipline.	Legal / Compliance / Sustainability Reporting
Number of employees affected	Additional information only. 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 number of employees affected.	People / Compliance / Sustainability Reporting
Incidents involving partner-contract termination or non-renewal	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 incidents involving partner-contract termination or non-renewal.	Legal / Compliance / Sustainability Reporting
Number of contracts affected	Additional information only. 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 number of contracts affected.	Sustainability Reporting / data owner
Business partner type	Necessary contextual 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 business partner type.	Sustainability Reporting / data owner
Public legal cases brought during reporting period	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 public legal cases brought during reporting period.	Legal / Compliance / Sustainability Reporting
Organization or employee named as respondent	Required control. 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 organization or employee named as respondent.	People / Compliance / Sustainability Reporting
Public investigation, prosecution or closed case	Required scope control. 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 public investigation, prosecution or closed case.	Legal / Compliance / Sustainability Reporting
Legal case outcome or current status	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 legal case outcome or current status.	Legal / Compliance / Sustainability Reporting
Date substantiated	Required period control. 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 date substantiated.	Sustainability Reporting / data owner
Open investigations excluded	Required control. 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 open investigations excluded.	Sustainability Reporting / data owner
Incident overlap between sub-elements	Required reconciliation. 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 incident overlap between sub-elements.	Legal / Compliance / Sustainability Reporting
Exact integer counts	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 exact integer counts.	Sustainability Reporting / data owner
Estimates and rounding	Not appropriate. 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 estimates and rounding.	Sustainability Reporting / data owner
Contractors separated from employees	Required classification control. 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 contractors separated from employees.	People / Compliance / Sustainability Reporting
Reporting boundary aligned with GRI 2-2	Required contextual 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 boundary aligned with gri 2-2.	Sustainability Reporting / data owner
Confidentiality assessment	Required 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 confidentiality assessment.	Sustainability Reporting / data owner
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 205-3 (lista de trabajo de LRA)

Required methodological control. 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 information only. 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 information only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. 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 control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required scope control. 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 period control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required reconciliation. 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. Not appropriate. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required classification control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. 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: Definition of corruption; Confirmed-incident criterion; Total confirmed incidents; Nature of confirmed incidents; Incidents involving employee dismissal or discipline; Number of employees affected; Incidents involving partner-contract termination or non-renewal; Number of contracts affected; Business partner type; Public legal cases brought during reporting period; Organization or employee named as respondent; Public investigation, prosecution or closed case; Legal case outcome or current status; Date substantiated; Open investigations excluded; Incident overlap between sub-elements; Exact integer counts; Estimates and rounding; Contractors separated from employees; Reporting boundary aligned with GRI 2-2; Confidentiality assessment; Reason for omission.

Apply Disclosure 205-3 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 205-3: Definition of corruption; Confirmed-incident criterion; Total confirmed incidents; Nature of confirmed incidents; Incidents involving employee dismissal or discipline; Number of employees affected; Incidents involving partner-contract termination or non-renewal; Number of contracts affected; Business partner type; Public legal cases brought during reporting period; Organization or employee named as respondent; Public investigation, prosecution or closed case; Legal case outcome or current status; Date substantiated; Open investigations excluded; Incident overlap between sub-elements; Exact integer counts; Estimates and rounding; Contractors separated from employees; Reporting boundary aligned with GRI 2-2; Confidentiality assessment; 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

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

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.

Centro de descargas

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Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
Definition of corruption is reported accurately and completely.	The response omits, misclassifies or overstates definition of corruption.	Approved source records, calculation files, reconciliations and review evidence supporting definition of corruption.
Confirmed-incident criterion is reported accurately and completely.	The response omits, misclassifies or overstates confirmed-incident criterion.	Approved source records, calculation files, reconciliations and review evidence supporting confirmed-incident criterion.
Total confirmed incidents is reported accurately and completely.	The response omits, misclassifies or overstates total confirmed incidents.	Approved source records, calculation files, reconciliations and review evidence supporting total confirmed incidents.
Nature of confirmed incidents is reported accurately and completely.	The response omits, misclassifies or overstates nature of confirmed incidents.	Approved source records, calculation files, reconciliations and review evidence supporting nature of confirmed incidents.
Incidents involving employee dismissal or discipline is reported accurately and completely.	The response omits, misclassifies or overstates incidents involving employee dismissal or discipline.	Approved source records, calculation files, reconciliations and review evidence supporting incidents involving employee dismissal or discipline.
Number of employees affected is reported accurately and completely.	The response omits, misclassifies or overstates number of employees affected.	Approved source records, calculation files, reconciliations and review evidence supporting number of employees affected.
Incidents involving partner-contract termination or non-renewal is reported accurately and completely.	The response omits, misclassifies or overstates incidents involving partner-contract termination or non-renewal.	Approved source records, calculation files, reconciliations and review evidence supporting incidents involving partner-contract termination or non-renewal.
Number of contracts affected is reported accurately and completely.	The response omits, misclassifies or overstates number of contracts affected.	Approved source records, calculation files, reconciliations and review evidence supporting number of contracts affected.
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.
Public legal cases brought during reporting period is reported accurately and completely.	The response omits, misclassifies or overstates public legal cases brought during reporting period.	Approved source records, calculation files, reconciliations and review evidence supporting public legal cases brought during reporting period.
Organization or employee named as respondent is reported accurately and completely.	The response omits, misclassifies or overstates organization or employee named as respondent.	Approved source records, calculation files, reconciliations and review evidence supporting organization or employee named as respondent.
Public investigation, prosecution or closed case is reported accurately and completely.	The response omits, misclassifies or overstates public investigation, prosecution or closed case.	Approved source records, calculation files, reconciliations and review evidence supporting public investigation, prosecution or closed case.
Legal case outcome or current status is reported accurately and completely.	The response omits, misclassifies or overstates legal case outcome or current status.	Approved source records, calculation files, reconciliations and review evidence supporting legal case outcome or current status.
Date substantiated is reported accurately and completely.	The response omits, misclassifies or overstates date substantiated.	Approved source records, calculation files, reconciliations and review evidence supporting date substantiated.
Open investigations excluded is reported accurately and completely.	The response omits, misclassifies or overstates open investigations excluded.	Approved source records, calculation files, reconciliations and review evidence supporting open investigations excluded.
Incident overlap between sub-elements is reported accurately and completely.	The response omits, misclassifies or overstates incident overlap between sub-elements.	Approved source records, calculation files, reconciliations and review evidence supporting incident overlap between sub-elements.
Exact integer counts is reported accurately and completely.	The response omits, misclassifies or overstates exact integer counts.	Approved source records, calculation files, reconciliations and review evidence supporting exact integer counts.
Estimates and rounding is reported accurately and completely.	The response omits, misclassifies or overstates estimates and rounding.	Approved source records, calculation files, reconciliations and review evidence supporting estimates and rounding.
Contractors separated from employees is reported accurately and completely.	The response omits, misclassifies or overstates contractors separated from employees.	Approved source records, calculation files, reconciliations and review evidence supporting contractors separated from employees.
Reporting boundary aligned with GRI 2-2 is reported accurately and completely.	The response omits, misclassifies or overstates reporting boundary aligned with gri 2-2.	Approved source records, calculation files, reconciliations and review evidence supporting reporting boundary aligned with gri 2-2.
Confidentiality assessment is reported accurately and completely.	The response omits, misclassifies or overstates confidentiality assessment.	Approved source records, calculation files, reconciliations and review evidence supporting confidentiality assessment.
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

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

GRI

GRI 205-3

dentro de GRI 205: Anti-corruption

Abrir la fuente oficial →

Relacionado y explorar

Operations assessed for risks related to corruption → Ficha Communication and training about anti-corruption policies and procedures → Ficha Ver todas las divulgaciones →

Más en GRI 205 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Profundizar · GRI 205-3

Aprenda a preparar esta divulgación de principio a fin

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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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