Bibliothèque des disclosuresGuide pratique pour chaque information à publier

ESRS 2: General Disclosures·Disclosure Requirement SBM-2

Interests and Views of Stakeholders

Q: How do I use the SBM-2 page to draft the disclosure from scratch?

Start with the plain-language explainer, then work through the step-by-step preparation section and the listed datapoints. The page also gives draft-output prompts, so you can turn the collected information into a first-pass narrative rather than starting from a blank page.

Q: What data do I need to collect for SBM-2 before I write the disclosure?

The page says to prepare four datapoints: stakeholder groups, engagement approach, stakeholder concerns, and the board briefing route. Use those as your minimum data set before drafting.

Q: How should I define the scope of stakeholder groups for SBM-2 on this page?

Use the page’s stakeholder-groups datapoint as the starting point and make sure the scope is clear enough to support the narrative and any evidence pack. The page does not give a fixed list, so you need to align the scope to your own reporting context and document it consistently.

Q: What is the best way to document the stakeholder engagement approach for SBM-2?

Capture the approach in a way that shows how engagement was carried out and how it links to the concerns reported. The page’s preparation section and evidence pack are the main places to anchor that documentation.

Q: Who should own the SBM-2 disclosure inputs in practice?

The page is useful for splitting ownership across ESG, HR, data owners and governance contacts because it names the key datapoints and the board briefing route. Assign each input to the person or team that can evidence it, then keep the ownership trail in the workbook.

Q: What should I put in the evidence pack for SBM-2 assurance readiness?

The page includes an evidence pack with five items and five assurance claims to verify, so use those as the core of your file set. Build the pack around claim, risk and evidence so a reviewer can trace each statement back to support.

Q: How do I use the five assurance claims on the SBM-2 page?

Treat them as a check-list for what a reviewer is likely to test: each claim should have a clear risk and supporting evidence. The page is designed to help you verify the disclosure before it goes into a draft or assurance process.

Q: What are the common mistakes to avoid when preparing SBM-2?

The page lists common reporting gaps and mistakes, so use that section as a pre-submission review. It is especially helpful for spotting missing datapoints, weak evidence, or a narrative that does not line up with the underlying records.

Q: How do I use the Prep & Assurance workbook for SBM-2?

The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the preparation and assurance steps. Use it alongside the page’s datapoints, evidence pack and assurance claims to build a draft that is easier to review.

Q: Can I use the SBM-2 page’s illustrative example to shape my own disclosure?

Yes, the page includes synthetic illustrative example disclosures, including a quantitative table where relevant. Use them as a formatting and drafting aid only, and make sure your own figures and narrative stay internally consistent.

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.

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Passeport publié

Révision en attente

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Norme

ESRS 2: General Disclosures

Disclosure Requirement SBM-2 · 2026-5010-final

En vigueur

2027-01-01

Source officielle : Ouvrir ↗

Dernière révision

—

Support pédagogique LRA · Non publié ni approuvé par European Commission

Pour préparer cette information

4champs à préparer 5affirmations à vérifier 5domaines de preuve 3exemples de rapports

Objet de l’information

This disclosure asks an organisation to explain which stakeholder groups it has considered and what their interests, concerns and views are in relation to the sustainability matters that are material to the business. In practice, the report should show that stakeholder input is not just acknowledged in general terms, but has been used to understand what matters most to different groups and how those views have informed the organisation’s assessment and reporting.

The practical focus is on breadth and relevance: the organisation should cover the stakeholder groups and parts of the business that are actually affected, rather than relying only on a few well-known or flagship sites. The aim is to show how the organisation has identified and reflected stakeholder perspectives across its operations, value chain and material topics in a way that is proportionate to its footprint and impacts.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Have we already decided which outside groups count for this write-up, and which ones sit outside it? For each group, have we settled the way we will describe how we hear from them — for example, meetings, surveys, forums, or other channels? Have we agreed which concerns or viewpoints are the main ones to summarise, rather than every comment we have ever received? Do we know how the board or equivalent top group is kept in the loop on these matters, and who passes the information up? Can we point each statement back to a named internal source, so the wording is traceable before sign-off?

Préparation

Informations clés à préparer

Champ à préparer	Ce qu’il faut recueillir	Indice de preuve	Responsable
Stakeholder groups	List the main external and internal groups the organisation treats as important for this topic, using the same grouping used in reporting and governance papers.	Stakeholder map, materiality papers, engagement plan, board or committee papers, strategy documents.	Sustainability / stakeholder engagement
Engagement approach	Describe the ways the organisation engages those groups, such as meetings, surveys, forums, consultations or other channels, and keep the description aligned to the actual process used.	Engagement logs, consultation records, survey plans and results, meeting minutes, stakeholder programme tracker.	Sustainability / stakeholder engagement
Stakeholder concerns	Capture the main issues, expectations or concerns raised by those groups, grouped in the same way the organisation records them for reporting and follow-up.	Survey outputs, consultation summaries, meeting notes, issue trackers, grievance or feedback logs.	Sustainability / stakeholder engagement
Board briefing route	Explain how the board receives updates on stakeholder matters, including the route, frequency and source of the information it sees.	Board packs, committee papers, reporting calendar, governance reporting lines, minutes showing receipt of updates.	Company secretariat / governance

＋ Afficher les sous-éléments de SBM-2 (liste de travail LRA)

Comment le préparer

Set the reporting boundary first: decide which stakeholder groups you will cover, and make sure the scope is consistent across the whole response.

Agree what counts as an engagement method, then list the ways the organisation has interacted with those groups during the period in a way that fits your internal records.

Gather the underlying material for each group’s main concerns or views, using meeting notes, survey outputs, correspondence, or other source records that support the narrative.

Draft the disclosure by pairing each stakeholder group with its engagement approach, the main interests or views raised, and the way the board or equivalent governing group is kept up to date.

Record any exclusions, scope changes, or judgement calls so a reviewer can see what was left out, what changed, and why the final wording or figures are presented that way.

Check the finished text against the official source and your evidence pack to confirm the content matches the required points and that nothing material has been missed or added.

Demander les données

Request stakeholder engagement and board briefing evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

What stakeholder groups did we engage, what did they tell us, and how was that fed up to the board or equivalent leadership group during the reporting period?

Use your organisation’s own labels first, then map them to the disclosure. For example, use your usual names for stakeholder groups, consultation channels, leadership packs, and board updates rather than framework terms.

Demande faible

Please provide the stakeholder engagement evidence for SBM-2.

Pourquoi elle échoue : It uses framework language only, gives no clue which internal team should respond, and does not say what records, dates, channels, or leadership updates are needed. That makes it hard to find the right evidence and easy to return an incomplete pack.

Meilleure demande

Please send the stakeholder engagement log, consultation notes, and board or committee update pack for [reporting period], showing the groups we spoke to, how we heard from them, the main issues they raised, and where those points were summarised for [board / committee name]. Include the source file, date range, and owner for each record.

Modèle d’e-mail formel

Subject: Request for stakeholder engagement and board update evidence for [reporting period]

Hi [name/team],

I’m pulling together the evidence pack for our sustainability reporting and need your help with the stakeholder engagement material for [reporting period].

Please could you share, or point me to, the records covering:
- the main stakeholder groups we engaged during the period;
- how we engaged them and through which channels;
- the main issues, concerns, or views they raised;
- how those points were summarised and taken up in updates to the board / [your internal leadership group name].

Please include the source documents or tracker extracts, plus any notes on the reporting boundary, dates, and who owns each record.

If it helps, you can send this back in your usual format and I’ll map it for the disclosure. Please also flag anything confidential or sensitive so we can handle it appropriately.

Thanks,
[preparer name]

Version courte pour Teams / Slack

Hi [name] — could you send over the stakeholder engagement log / board update pack for [reporting period]? I need the groups engaged, the channels used, the main points raised, and the note or deck that went to [board / committee name]. Please include the source file and dates. I’ll map it to the reporting pack.

Exemples sectoriels

Manufacturing

Contexte. A plant-based group with site-level employee forums, supplier reviews, and community liaison meetings near major facilities.

Demande adaptée. Please share the site engagement log and leadership update pack for [reporting period], covering employee reps, key suppliers, and local community contacts. I need the topics raised, the way each conversation happened, and the note that went to the executive team or board committee.

Exemple de réponse. Attached: site engagement tracker export, supplier forum minutes, community meeting summary, and Q4 board pack slide. The tracker lists each group, date, topic, owner, and the route used to brief leadership.

Financial services

Contexte. A regulated business with investor relations calls, customer feedback channels, and periodic updates to the board risk committee.

Demande adaptée. Please provide the stakeholder feedback summary and committee paper for [reporting period], showing investor, customer, and employee inputs, the channels used to gather them, and the paper or slide deck sent to the board risk committee.

Exemple de réponse. Attached: IR call notes, customer insight summary, employee pulse survey output, and risk committee paper. The pack shows the main themes, dates, source files, and the committee briefing route.

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

State which stakeholder groups were included, how they were grouped, and what counts as an engagement method, interest, or board briefing in this disclosure.

Note de contexte

Explain what the stakeholder map shows about who the organisation listens to, how it gathers views, and how those views reach the board.

Déclaration sur les variations

If the mix of groups, engagement channels, or board reporting changed, note whether that reflects a shift in priorities, coverage, or the way input is escalated.

Entrée de l’index de contenu

SBM-2 Interests and Views of Stakeholders — [location / page] / [notes]

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Outils et formulaires de préparation

Outils de préparation professionnels pour SBM-2 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.

Gratuit · Membres de la Community

01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧ 02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧ 03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧

Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation	Risque	Preuves à vérifier
We prepared the coverage figure from our own engagement records, using a short summary of the main ways we spoke with affected groups and the main groups involved in each relevant category.	An assurer may question whether the summary is complete, whether the engagement methods were actually used, and whether the groups named match the underlying records.	Engagement logs, meeting notes, attendance lists, consultation summaries, stakeholder maps, and the internal working paper showing how the summary was compiled from source records.
For the disclosed operations, we selected the relevant stakeholder groups and engagement channels on a consistent basis, then checked that the summary reflects the actual mix of contacts rather than a selective or one-off account.	The main risk is cherry-picking: the reporter may have left out less favourable engagement, omitted a relevant group, or described a broader process than the evidence supports.	Scope memo, inclusion/exclusion rationale, source files for each engagement channel, cross-checks between the draft disclosure and the underlying records, and sign-off notes from the preparer and reviewer.
We built the statement on stakeholder feedback already held in our files and used it to describe what key groups told us about the business model and strategy, without overstating how representative any single view was.	An assurer will probe whether the reported views are genuinely supported by evidence, whether they are current, and whether the wording overstates consensus or certainty.	Survey outputs, interview notes, grievance or feedback records, workshop summaries, analysis papers, and evidence showing how the team distinguished recurring themes from isolated comments.
Before publication, we checked that the summary of stakeholder views was aligned with the latest internal analysis and with the material issues already identified for the reporting period.	The concern is that the disclosure may be out of date, inconsistent with other sections, or based on an earlier draft after the underlying analysis changed.	Latest issue-analysis pack, version history, review comments, reconciliation between the disclosure and related sections, and approval evidence showing the final check before release.
We informed the board and relevant committees using briefing papers and meeting packs that set out the main stakeholder concerns, the related impacts and risks, and any points raised by worker representatives.	An assurer may test whether the governance update was timely, whether it covered the right topics, and whether the board-level reporting is supported by actual papers and minutes.	Board and committee packs, minutes, presentation slides, management reports, escalation notes, and records showing when worker-representative input was included and how it was passed up the line.

Dossier de preuves à préparer

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Lacunes fréquentes dans les rapports

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.

Lacunes fréquentes

Erreurs à éviter lors de la collecte des données

Wrong ownerThe team asks the wrong business lead for the input, so the information comes from someone who does not run the stakeholder process or hold the source records.

Framework language firstPeople ask for answers in disclosure jargon instead of the organisation’s own terms, which makes the source data hard to map back to real meetings, surveys, or feedback logs.

Scope left vagueNo one fixes which parts of the business, which stakeholder groups, or which activities are in scope, so the data set ends up mixing unlike populations.

＋ Afficher 6 de plus

Là où un jugement professionnel est souvent nécessaire

Which stakeholder groups to include when the business footprint changesIf a purchase, sale, closure or new country changes who is affected, explain the cut-off you used for the period and whether the list of groups reflects the opening, closing or average footprint.

How to handle groups that sit just inside or just outside the reporting boundaryWhere a population is partly covered, set out the rule used to include or exclude it and say how you treated people or organisations that were only indirectly affected.

Different local labels for the same type of stakeholderWhen country teams use different names or legal categories for similar groups, map them to a common internal label and disclose the mapping so readers can see what was combined.

＋ Afficher 5 de plus

Exemples

Exemples illustratifs

Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.

Illustrative (synthetic) example — Food manufacturing

We keep the board updated through a standing pack for each meeting, plus ad hoc briefings when a material issue emerges. Our main external groups are employees, suppliers, customers, local communities, investors and regulators; we hear from them through site visits, surveys, grievance channels, supplier reviews, customer panels and community meetings.
- The views we hear most often are about safe working conditions, product quality, timely payment, lower emissions, packaging reduction and clearer reporting.
- In the last year, 1,240 employees took part in surveys or town halls, 86 suppliers joined review calls, 420 customers gave feedback through panels or complaints, and 18 community meetings were held; each of these feeds into the papers sent to directors and committee members before decisions are made.

Illustrative only: shows how a company can describe who it engages, how it does so, what those groups care about, and how that information reaches the board.

Illustrative (synthetic) example — Commercial property management

We use tenant forums, contractor meetings, investor calls, resident drop-ins and regulator check-ins to gather views from the groups most affected by our operations. Those groups include tenants, building users, contractors, investors, nearby residents and public authorities, and their main concerns are building safety, energy use, service quality, accessibility, rent affordability and complaint handling.
- During the year, 64 tenant meetings were held, 27 contractor sessions took place, 12 investor updates were delivered, and 9 resident forums were run; the board receives a monthly summary plus escalation notes where issues need a decision.
- Committee chairs also receive a short digest of recurring themes so that directors can see where expectations are changing and where management action is still needed.

Illustrative only: shows a different sector using different engagement channels while still covering the same four disclosure points.

Rapports d’entreprises

Comment les entreprises publient SBM-2 en pratique

Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.

Rapports réels publiés

Sanoma Oyj

Education Services · Finland · 2025

Ouvrir le rapport →

Sanoma Oyj's Annual Report 2025 references SBM-2 and related standards multiple times, notably on pages 56, 67, 92, and 117, indicating some engagement with stakeholder interests and material impacts (p.56, p.67, p.92, p.117). However, no direct or quotable evidence specifically addressing SBM 2.1 through 2.4 disclosures was found in the report, and the methodology or narrative for SBM 2.2 remains unclear. Overall, while the report mentions relevant sections, it lacks explicit, detailed disclosure on the specific SBM 2 requirements.

Aena S.M.E., S.A.

Air Transportation — Airport Services · Spain · 2025

Ouvrir le rapport →

Aena S.M.E., S.A.'s 2025 Sustainability Report includes a reported value related to stakeholder engagement, noting the importance of community views, interests, and rights on page 237. The report also references a Code of Conduct for Third Parties on page 229, indicating some governance measures linked to the disclosure. However, there is no clear or quotable evidence found for specific methodology or narrative explanations (SBM 2.2), and related context on integration of sustainability performance in management bodies is unclear on page 318.

Nokian Tyres

Tires · Finland · 2025

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Nokian Tyres’ Sustainability Statement 2025 includes a reported value related to SBM 2.sbm 2.3 on page 97, indicating some disclosure on the interests and views of stakeholders. The report also references material impacts, risks, and opportunities connected to SBM-2 on pages 97 and 98. However, there is no clear or quotable evidence found for SBM 2.sbm 2.1 or SBM 2.sbm 2.2, and the disclosure for SBM 2.sbm 2.4 is unclear despite related context on page 95.

Comparer côte à côte →

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Scénarios à travailler

A group of warehouse workers has raised concerns about shift patterns, while local residents near a distribution site have focused on traffic and noise. The reporting team has also heard from a lender that wants clearer climate transition information.

QWhich stakeholder groups should be described, and how do you decide which ones count as the main groups for this disclosure?

Afficher la réponse type →

A preparer has minutes from town-hall meetings, a supplier survey and a grievance log, but no single document that summarises all engagement activity. The board asks for a concise description of how the company has gathered stakeholder input during the year.

QHow should the engagement approach be described when the evidence comes from several channels rather than one formal process?

Afficher la réponse type →

During drafting, the sustainability team has a long list of comments from employees, investors and community groups. Some comments are operational requests, while others are broader concerns about safety, pay, emissions and local access to jobs.

QWhat should be included when summarising the main interests and views that stakeholders have expressed?

Afficher la réponse type →

The sustainability report is being finalised, and the board pack contains a dashboard of stakeholder issues, a summary of engagement outcomes and a note on unresolved concerns. The chair wants to know how the board itself was kept up to date.

QHow should the company explain the way the board and its committees were kept informed about stakeholder interests and views?

Afficher la réponse type →

Références au référentiel

Exigences ESRS applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

ESRS

SBM-2

au sein de ESRS 2 : General Disclosures

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Connexes et exploration

General Basis for Preparation of Sustainability Statements → Fiche Disclosures in Relation to Specific Circumstances → Fiche Actions and Resources in Relation to Material Sustainability Matters → Fiche Metrics in Relation to Material Sustainability Matters → Fiche Policies Adopted to Manage Material Sustainability Matters → Fiche Parcourir toutes les informations →

Plus dans ESRS 2 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

FAQ

Questions auxquelles cette page répond

How do I use the SBM-2 page to draft the disclosure from scratch?+

What data do I need to collect for SBM-2 before I write the disclosure?+

How should I define the scope of stakeholder groups for SBM-2 on this page?+

What is the best way to document the stakeholder engagement approach for SBM-2?+

Who should own the SBM-2 disclosure inputs in practice?+

What should I put in the evidence pack for SBM-2 assurance readiness?+

How do I use the five assurance claims on the SBM-2 page?+

What are the common mistakes to avoid when preparing SBM-2?+

How do I use the Prep & Assurance workbook for SBM-2?+

Can I use the SBM-2 page’s illustrative example to shape my own disclosure?+

How do I turn the SBM-2 data into a draft narrative and content index line?+

Autres questions auxquelles cette page peut aider

SBM-2 stakeholder groups: what should I collect before drafting?SBM-2 engagement approach: how do I write it in a way that is assurance-ready?SBM-2 stakeholder concerns: how do I capture them without overclaiming?SBM-2 board briefing route: what evidence should I keep?SBM-2 evidence pack: what are the five items and how do I organise them?SBM-2 Prep & Assurance workbook: how should a data owner use the xlsx file?SBM-2 printable Library Card PDF: when is it useful in the reporting process?SBM-2 draft output: how do I use the narrative starters and visualisation ideas?SBM-2 common reporting gaps: what should I check before sign-off?SBM-2 from company reports table: how do I use the linked examples without copying them?SBM-2 plain-language explainer: how do I use it to brief non-technical colleagues?SBM-2 assurance claims: how do I build a claim-risk-evidence matrix from the page?

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	Rapport A	Rapport B	Rapport C
Point de donnée 1	✓ p.213	peu clair	✓ p.87
Point de donnée 2	✓ p.214	—	✓ p.90

Les membres voient la carte complète de couverture des points de données — ✓ avec références de page — sur trois rapports réels, dans les mots des entreprises elles-mêmes.

Interests and Views of Stakeholders

Passeport publié

Avant de commencer

Informations clés à préparer

Comment le préparer

Request stakeholder engagement and board briefing evidence

Des notes qui transforment les données en information publiée

Outils et formulaires de préparation

Pour chaque affirmation, vérifiez les preuves

Erreurs à éviter lors de la collecte des données

Là où un jugement professionnel est souvent nécessaire

Exemples illustratifs

Comment les entreprises publient SBM-2 en pratique

Interrogez l’assistant IA de Study Studio sur cette information

Scénarios à travailler

Exigences ESRS applicables et informations connexes

Questions auxquelles cette page répond

Apprenez à préparer cette information de bout en bout

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