GRI 2: General Disclosures · Universal Standard
Disclosure GRI 2-22
Statement on sustainable development strategy
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
1 datapoints ↓
4 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to explain, in its own words, how sustainability is built into its overall strategy and direction. The focus is on the organisation’s stated approach to sustainable development: what it is trying to achieve, how that sits alongside its business model and priorities, and whether the strategy is meant to apply across the whole organisation rather than only to a few visible projects or sites.
In practice, the useful question is whether the organisation can show a coherent strategic position on sustainability that covers its operations, not just isolated initiatives. The report should help a reader understand the breadth of that strategy, how consistently it is applied, and whether it is part of mainstream decision-making rather than a standalone statement for flagship locations or selected activities.
* This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Leadership sustainability statement | Capture a statement from the board or top executive setting out why sustainable development matters to the organisation and how it links to the organisation’s strategy for contributing to it. | Board or executive-approved statement, annual report narrative, strategy paper, or signed leadership message that shows the approved wording and date. | Company Secretariat / Sustainability / CEO office |
Show GRI 2-22 sub-elements (LRA working checklist)
- Include a statement from the board or top executive explaining why sustainable development matters to the organisation and how it fits with the organisation’s strategy for contributing to it.
LRA working checklist - paraphrased; see official source
How to prepare
- Confirm who will provide the statement: use the board-level lead or the most senior executive, and make sure the chosen person is the one speaking for the organisation on this topic.
- Define the subject matter clearly: the statement should address why sustainable development matters to the organisation and how it links to the organisation’s strategy for contributing to that wider goal.
- Draft the content in plain business language: keep it as a statement, not a policy summary, and make the connection between the organisation’s direction and its contribution to sustainable development explicit.
- Collect the supporting source material: retain the approved wording, the sign-off trail, and any internal records showing who authorised the statement and when.
- Check for completeness and consistency: confirm the final text matches the approved source, reflects the correct speaker, and does not add claims beyond the intended message.
- Review against the official source before publishing: compare the final disclosure with the underlying requirement and source documents, then record any edits, substitutions, or exclusions made during preparation.
Request the board statement on sustainable development strategy
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What statement from the board or top executive can we use to describe how sustainable development matters to the organisation and how it is being built into strategy?
Use your organisation’s own governance language first, then map it to the reporting disclosure. For example, ask for the board paper, chair’s statement, CEO message, or strategy narrative if those are the terms your organisation uses. Keep the wording in your own house style and check the source text before sign-off.
Weak request
Please provide the GRI 2-22 statement on sustainable development strategy.
Why it fails: It uses framework language only, so the owner may not know which internal document or approval route to check. It also does not say whether the text should come from the board, the chair, the chief executive, or another senior leader, or which version is needed.
Better request
Please send the latest approved board, chair, or CEO wording that explains how sustainability matters to our strategy, together with the source document, version, approval status, and reporting period. If there are several internal versions, send the one intended for the annual report or equivalent external report.
Formal email template
Subject: Request for board-level statement on sustainability and strategy Hello [name/team], We are preparing the sustainability report and need a short statement from [board / chair / chief executive / equivalent senior leader] that explains how sustainable development matters to the organisation and how it is reflected in our strategy. Could you please share: - the latest approved wording, or - the draft text currently being prepared for [annual report / strategy paper / other source document] Please include the source document name, version, approval status, and the period it covers. If helpful, we can work from your existing board paper, chair’s statement, or CEO message and adapt the wording to our reporting format. Please use our internal terminology where possible, and we will map it to the disclosure after review. Many thanks, [preparer name] [team] [contact details]
Short Teams / Slack version
Hi [name/team] — could you share the latest board/chair/CEO statement on how sustainability fits our strategy? Please send the approved or latest draft wording, plus source doc, version, and approval status. We’ll adapt it to the report and check the source before sign-off. Thanks.
Industry examples
Manufacturing
Context. The organisation uses a board strategy paper and a CEO message in the annual report.
Adapted request. Please share the latest approved wording from the board strategy paper or CEO message that explains how sustainability fits our long-term plan and operating model. Include the document name, version, approval status, and reporting period.
Example response. Statement text: ‘Our strategy is designed to improve resilience, reduce waste, and support long-term value through safer operations and lower-impact production.’ Source document: Annual report CEO message. Version: v3. Approval status: Board-approved. Reporting period: FY2025.
Financial services
Context. The organisation uses a chair’s statement and a strategy update paper for external reporting.
Adapted request. Please provide the approved chair’s statement or strategy update wording that sets out why sustainability matters to the business and how it is reflected in our strategic priorities. Please include the paper title, version, approval date, and the entity covered.
Example response. Statement text: ‘We see sustainability as central to how we manage risk, serve clients, and build a durable business model.’ Source document: Chair’s statement in annual report draft. Version: Draft 4. Approval status: Committee-reviewed, pending board sign-off. Reporting period: FY2025.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State who provided the message, how the organisation decided it was the relevant senior voice, and what basis was used to summarise the link between sustainability and strategy.
Context note
Explain what the leadership statement tells readers about how the organisation sees sustainable development shaping its direction, priorities and contribution to wider outcomes.
Fluctuation statement
If the message changed from the prior period, note whether that reflects a new strategy, a change in leadership emphasis, or a different set of sustainability priorities.
Content index entry
GRI 2-22 Statement on sustainable development strategy — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 2-22. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| The information reported for this disclosure reconciles to the underlying source records. | What is reported cannot be traced back to the systems or documents it was drawn from, or does not tie out to them. | calculation_workbook reconciling the reported value to source_system_export |
| The information reported for this disclosure is current as at the reporting date. | The disclosure reflects a different period, a cut-off before the reporting date, or stale data carried over from a prior period. | approval_record showing the data cut-off date and the period covered |
| The scope behind the information reported for this disclosure is applied consistently. | Parts of the organisation are silently in or out of scope, or the scope differs from the prior period without that change being explained. | methodology defining the scope and a site_register of what it covers |
| Everything in scope is included in the information reported for this disclosure — nothing material is left out. | Parts of the population that should be reported are omitted, understating or overstating the disclosure. | site_register of the full population vs the calculation_workbook of what was actually included |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- The information is presented without a date or as-at point.
- The scope or boundary of the statement is left undefined.
- Key terms are used inconsistently across the report.
- Material changes since the previous period are not disclosed.
- Assertions are made without supporting detail or a source record.
- Boilerplate is used that does not actually answer what is asked.
Mistakes to avoid when collecting the data
- Wrong owner
The request goes to the wrong senior person or team, so the statement is drafted without input from the board-level voice or the top executive who should speak for the organisation.
- Framework language only
The brief is written in reporting jargon instead of the organisation’s own terms, which leaves the source person unsure how to describe sustainable development and strategy in their normal business language.
- No scope set
People start collecting material without agreeing what part of the organisation, business model, or strategy the statement should cover, so the final text drifts between different boundaries.
- Wrong time basis
The team pulls a statement from the wrong reporting period or from an outdated strategy cycle, so the wording no longer matches the period being reported.
- Mixed counting basis
Inputs are gathered from different time or measurement bases and then treated as one set, which makes the source material inconsistent before any drafting begins.
- Source labels lost
Original file names, version tags, meeting dates, or document titles are dropped during collection, so nobody can trace which draft or note the statement came from.
- Populations merged
Separate inputs from the board, a committee, and the chief executive are blended together, even though they should stay distinct until the final source statement is chosen.
- No evidence trail
The team keeps the wording but not the supporting notes, emails, or document references, so there is no clear record of where the statement came from or who approved it.
Where judgement is often needed
- Who signs off when the board and executive views differ
If directors and the top executive team do not use the same language, agree one organisation-wide position, note who approved it, and explain any material differences in the final statement.
- What to do after a takeover or business sale
When the group changes through buying or selling parts of the business, update the statement to reflect the current organisation and explain the date from which the new structure is being described.
- Using one global message across countries with different local meanings
Where the organisation works in several countries and the idea of sustainable development is understood differently, use a single group message but explain any local wording choices that affect how the strategy is described.
- Deciding how far down the organisation the statement speaks for
If the statement is meant to cover the whole group but some units are run differently, make clear whether it speaks for the parent only or for the wider business, and note any parts that are outside that scope.
- Choosing between current facts and forward-looking plans
If the message mixes what has already been done with future ambitions, separate the two clearly and state whether the wording is based on current evidence, planned actions, or both.
- Using estimates where direct evidence is not available
When the statement relies on judgement rather than hard data, say so plainly, describe the basis used, and avoid implying a level of certainty that the organisation cannot support.
- Rounding and short-form wording in a brief board statement
If the approved message is shortened for length or rounded for readability, keep the meaning intact, make sure totals and references still align, and explain any simplification that could change interpretation.
- Protecting sensitive information while still giving a meaningful message
If legal, security, or privacy limits prevent naming certain activities or locations, use a higher-level description that still explains the organisation’s view of sustainable development and note the reason for the broader wording.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Manufacturing · synthetic · written by LRA
This example shows a senior leader’s narrative statement that connects sustainability to strategy and explains how the organisation intends to contribute through practical business choices.
Illustrative only: synthetic example. Our chair used the annual statement to explain why sustainable development matters to our business model and long-term plan.
- They linked our strategy to lower-emission operations, safer working conditions, and more resilient supply chains.
- They also said progress will be tracked through capital allocation, supplier standards, and workforce measures, so our contribution is built into day-to-day decisions.
Financial services · synthetic · written by LRA
This example shows a top executive statement that explains the relevance of sustainable development to the organisation and describes the strategic route for contributing to it.
Illustrative only: synthetic example. Our chief executive used the year-end message to set out why sustainable development is central to how we create value and manage risk.
- They described our approach as supporting responsible lending, better customer outcomes, and a lower-carbon operating footprint.
- They also noted that delivery will be reviewed through targets in our planning cycle, so the strategy and the sustainability agenda stay aligned.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.
Suggested visuals
- Leadership statement overview — table: A concise extract of the board-level or chief executive message, with the speaker, date and the main sustainability themes covered.
- Strategic priorities in the leadership message — bar: The main sustainability topics highlighted by senior leadership, showing which themes are emphasised most strongly in the statement.
- Leadership focus by theme — stacked bar: How the senior message links sustainability to different parts of the business strategy, such as growth, risk, operations or stakeholder relationships.
- Message source and sign-off — donut: The share of statements coming from different senior leaders or governance groups, if more than one voice is used in the reporting period.
- Leadership message over time — line: How the senior sustainability message changes across reporting periods, including shifts in emphasis or tone.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
Our chair says sustainable development matters to our strategy.
Better
Our board says sustainability is central to how we create value, and we have aligned our priorities to support that.
Best
Our chair and chief executive say sustainability is central to our strategy, covering our operations and supply chain this year, and they note that the main shift is due to tighter climate and social expectations from customers and investors.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 2-22 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
 |
Thai Beverage Public Company Limited | Food and Beverage Processing · Thailand | 2024 | Partial | p. 7 →p. 182 →p. 5 → | Sustainability Report 2024 → | LRQA | ||||||
Evidence in Thai Beverage Public Company Limited’s reportWhat the report shows Thai Beverage Public Company Limited’s Sustainability Report 2024 includes coverage of governance aspects, with specific mention of the highest governance body and its chair on page 182. The report also addresses corporate governance and business ethics on page 140, risk management on page 146, and supply chain management on page 154, indicating a structured approach to governance-related disclosures. However, the evidence map does not clarify the extent of detail or specific metrics provided for these governance disclosures, leaving some aspects unclear.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Advantech Co., Ltd. | Technology Hardware and Equipment · Taiwan | 2024 | Exact | p. 233 →p. 20 →p. 3 → | 2024 ESG Report → | PwC | ||||||
Evidence in Advantech Co., Ltd.’s reportWhat the report shows Advantech Co., Ltd.'s 2024 ESG Report includes a covered narrative item related to the highest governance body, specifically mentioning corporate governance and the chair of the highest governance body on page 233. However, the report provides limited detail beyond this reference, and other aspects of governance structure or processes remain unclear or missing from the disclosed information. There is no further elaboration on governance roles, responsibilities, or mechanisms in the available extract.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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President Chain Store Corporation | Food and Consumer Staples Retailing · Taiwan | 2024 | Exact | p. 94 →p. 99 →p. 52 → | Sustainability Report 2024 → | SGS | ||||||
Evidence in President Chain Store Corporation’s reportWhat the report shows President Chain Store Corporation's Sustainability Report 2024 includes a covered narrative item related to the collective knowledge of the highest governance body, specifically mentioning the Sustainable Development Committee on page 94. This indicates some level of governance structure addressing sustainability issues. However, other specific details or additional datapoints related to this disclosure are not clearly provided or are missing from the report.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
The annual report draft includes a short message from the chair, but it only talks about profit growth and market share. The sustainability team wants to add a paragraph on why long-term development matters to the organisation’s direction.Should the published statement be framed around the organisation’s approach to long-term development and how that links to its strategy, rather than only financial performance?
Model answer. Yes. The statement should come from the board-level voice or the most senior executive and explain why long-term development is relevant to the organisation, together with how that shapes its strategy for contributing to sustainable development. A purely financial message would not cover the needed subject matter.
Why this matters. Use a top-level leadership statement that connects sustainability relevance to strategy, not just commercial results.
A group company has a sustainability note signed by the head of operations. It describes site initiatives in detail, but the chief executive has not reviewed it and the note does not explain how the business plans to contribute to wider sustainable development.Is a functional leader’s note enough, or should the organisation use a statement from the top leadership level that links sustainability to the overall strategy?
Model answer. A functional leader’s note is not enough on its own. The disclosure is about a statement from the highest governance level or the most senior executive, and it needs to address both the importance of sustainable development to the organisation and the way the strategy supports that contribution. The preparer should route the content to the appropriate senior voice and make sure the strategic link is clear.
Why this matters. The speaker matters: use the organisation’s top leadership, not only a department head.
The draft statement says the organisation supports sustainability and has several projects underway, but it does not explain why this topic matters to the business or how it influences strategic choices. The wording is otherwise polished and approved by communications.Can the statement stay as a general support message, or does it need to show the connection between sustainability and the organisation’s strategy?
Model answer. It needs the connection. A general supportive message is not enough if it does not explain the relevance of sustainable development to the organisation and how that shapes the strategy for contributing to it. The preparer should revise the text so the strategic relationship is explicit and understandable to readers.
Why this matters. A broad endorsement is not the same as a strategy-linked leadership statement.
A preparer has two candidate paragraphs: one from the board chair about the organisation’s long-term direction, and one from the chief executive about current operational priorities. Both mention sustainability, but only one clearly explains how the business intends to contribute to sustainable development through its strategy.Which statement should be selected for the disclosure, and what should the preparer check before sign-off?
Model answer. Select the statement that comes from the top governance voice or the most senior executive and that clearly explains the relevance of sustainable development to the organisation and its strategic contribution to it. Before sign-off, check that the wording is aligned to the organisation’s own position, that the leadership source is appropriate, and that the strategic link is stated plainly.
Why this matters. Choose the senior leadership statement that makes the strategy link clear, then verify it before publication.
Analyse this disclosure across real reports
See how companies actually report GRI 2-22 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
Related & explore
Organizational details Guide ✓Nomination and selection of the highest g… Guide ✓Chair of the highest governance body Guide ✓Role of the highest governance body in ov… Guide ✓Delegation of responsibility for managing… Guide ✓Role of the highest governance body in su… Guide ✓Conflicts of interest Guide ✓Communication of critical concerns Guide ✓Collective knowledge of the highest gover… Guide ✓Evaluation of the performance of the high… Guide ✓Remuneration policies Guide ✓Entities included in the organization’s s… Guide ✓Process to determine remuneration Guide ✓Annual total compensation ratio Guide ✓Policy commitments Guide ✓Embedding policy commitments Guide ✓Processes to remediate negative impacts Guide ✓Mechanisms for seeking advice and raising… Guide ✓Compliance with laws and regulations Guide ✓Membership associations Guide ✓Approach to stakeholder engagement Guide ✓Reporting period, frequency and contact p… Guide ✓Collective bargaining agreements Guide ✓Restatements of information Guide ✓External assurance Guide ✓Activities, value chain and other busines… Guide ✓Employees Guide ✓Workers who are not employees Guide ✓Governance structure and composition Guide ✓
Questions this page answers
What do I need to gather for GRI 2-22 Leadership sustainability statement before I start drafting?
The page says the main datapoint to prepare is the leadership sustainability statement, so start by collecting the statement content and the supporting material you will need to evidence it. Use the step-by-step preparation section and the evidence pack to turn that into a draft that is ready for review. ↑ section
How do I use the step-by-step how-to-prepare section for GRI 2-22 Leadership sustainability statement?
Use it as a working sequence rather than a checklist to copy into the report. It is there to help you move from the plain-language explainer to scope, evidence, and a draft output that can be reviewed internally. ↑ section
What should the scope and methodology be for a GRI 2-22 Leadership sustainability statement disclosure?
The page does not set a fixed methodology, so you need to define a practical approach that matches your organisation’s reporting process and the evidence you can support. The preparation section and the assurance claims are the best place to anchor that scope. ↑ section
Who should own the GRI 2-22 Leadership sustainability statement data and sign-off?
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person who can source the statement and the evidence behind it. Use the workbook to make responsibilities and review points clear. ↑ section
What evidence do I need in the assurance pack for GRI 2-22 Leadership sustainability statement?
The page includes an evidence pack with five items for assurance readiness, so build your pack around those items and the four assurance claims to verify. That gives reviewers a clear trail from the statement to the supporting evidence. ↑ section
What are the four assurance claims to check for GRI 2-22 Leadership sustainability statement?
The page says there are four assurance claims to verify, each with a claim, risk and evidence prompt. Use them to test whether the statement is supportable and whether your evidence pack is complete enough for review. ↑ section
What are the common reporting gaps or mistakes for GRI 2-22 Leadership sustainability statement?
The page lists common reporting gaps and mistakes, so use that section as a pre-submission quality check. It is especially useful for spotting missing evidence, unclear scope, or a draft that does not line up with the supporting material. ↑ section
How do I use the Prep & Assurance workbook for GRI 2-22 Leadership sustainability statement?
The workbook is there to help you organise preparation and assurance in one place. Use it to track the statement, evidence, review points, and any gaps before you move to the draft output. ↑ section
What can I take from the printable Library Card PDF for GRI 2-22 Leadership sustainability statement?
The printable Library Card is a quick-reference download for the disclosure page. It is useful if you want a compact version of the key preparation points, evidence prompts, and draft-building guidance. ↑ section
How do I turn the GRI 2-22 Leadership sustainability statement data into a draft disclosure?
Use the draft-output section to move from evidence to wording, including the visualisation ideas, narrative starters, and the GRI content-index line. That section is meant to help you assemble a first draft that can be checked against the evidence pack. ↑ section
More questions this page can help with
- GRI 2-22 Leadership sustainability statement evidence pack checklist
- GRI 2-22 Leadership sustainability statement workbook download
- GRI 2-22 Leadership sustainability statement how to prepare
- GRI 2-22 Leadership sustainability statement common mistakes
- GRI 2-22 Leadership sustainability statement assurance claims
- GRI 2-22 Leadership sustainability statement draft narrative starters
- GRI 2-22 Leadership sustainability statement content index line
- GRI 2-22 Leadership sustainability statement visualisation ideas
- GRI 2-22 Leadership sustainability statement plain-language explainer
- GRI 2-22 Leadership sustainability statement from company reports examples
- GRI 2-22 Leadership sustainability statement data table example
- GRI 2-22 Leadership sustainability statement assurance-ready evidence
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
