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GRI 2: General Disclosures·Disclosure GRI 2-1

Organizational details

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 GRI.

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Passeport publié

Dernière révision le 2026-07-18
RK Révisé par 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 Support pédagogique LRA · Non publié ni approuvé par GRI

Norme

GRI 2: General Disclosures

Disclosure GRI 2-1

En vigueur

2023-01-01

Source officielle : Ouvrir ↗

Dernière révision

2026-07-18

Support pédagogique LRA · Non publié ni approuvé par GRI

Pour préparer cette information
4champs à préparer 4affirmations à vérifier 6domaines de preuve 3exemples de rapports

Objet de l’information

Disclosure 2-1 requires an organisation to report its legal name, its nature of ownership and legal form, the location of its headquarters and its countries of operation. These four details provide basic information about the reporting organisation.

The entities included in the organisation’s sustainability reporting and the approach used to consolidate their information are addressed separately under Disclosure 2-2. Reasons for omission are not permitted for Disclosure 2-1, so all four required items must be reported.

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

Avant de commencer

Avant de commencer

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

Préparation

Informations clés à préparer

Champ à préparer Ce qu’il faut recueillir Indice de preuve Responsable
Legal name The organisation’s legal name. If it uses a commonly known trading or business name that is different, report that name in addition to the legal name. Certificate of incorporation, company registry extract, constitutional documents, or equivalent legal registration record. Legal / Company Secretariat
Nature of ownership and legal form Whether the organisation is publicly or privately owned and whether it is an incorporated entity, partnership, sole proprietorship, nonprofit, association, charity or another type of entity. Current legal entity record, constitutional or formation documents, public filing, or equivalent corporate record. Legal / Finance
Location of headquarters The location of the organisation’s global administrative centre — the place from which it is controlled or directed. Authoritative company profile, annual report, corporate directory, or another record that identifies the headquarters. A registered-office record is suitable only if it also confirms the headquarters location. Legal / Corporate Affairs
Countries of operation The complete list of countries where the organisation operates. Do not replace the country list with regions or aggregated location groups. Country operating list, management reporting pack, legal entity map, or regional business records. Operations / Finance
＋ Afficher les sous-éléments de GRI 2-1 (liste de travail LRA)

Comment le préparer

Confirm the organisation that is using the GRI Standards. Use Disclosure 2-2, not Disclosure 2-1, to identify the entities included in its sustainability reporting.
Collect the organisation’s legal name, nature of ownership and legal form, location of headquarters and countries of operation.
Check that the country list covers every country where the organisation operates and is not reduced to selected sites, markets or regions.
Gather current source records for each item. Confirm separately that any registered-office record used as evidence identifies the actual headquarters.
Prepare the disclosure in a clear format, using either short narrative statements or a simple table, and make sure each required item is covered once and only once.
Check that all four required items are reported completely and accurately. Reasons for omission are not permitted for Disclosure 2-1.

Demander les données

Request the entity profile details

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

What current records confirm the organisation’s legal name, nature of ownership and legal form, headquarters and countries of operation?

Use the organisation’s own internal labels first, then map them to the report wording. Ask separately for the headquarters because the registered office may be in a different location.

Demande faible

Please provide the GRI 2-1 information for the organisation.

Pourquoi elle échoue : This uses framework language only and does not identify the four required items, the evidence needed or the distinction between a registered office and headquarters.

Meilleure demande

Please send the current legal name, any different commonly known trading or business name, nature of ownership and legal form, location of headquarters and countries of operation. Include the source record and last updated date; if the registered office differs from headquarters, identify both.

Modèle d’e-mail formel
Subject: Request for organisational details for sustainability reporting

Hi [Name],

Could you please share the current records for the organisation identified in our sustainability report?

We need the following items:
- Legal name
- Any commonly known trading or business name that differs from the legal name
- Nature of ownership and legal form
- Location of headquarters
- Countries of operation

Please include the source record used and the date it was last updated. If the registered office differs from the headquarters, please identify both and confirm which location is the organisation’s global administrative centre.

This is an LRA training template; please adapt it to your organisation’s terms and check the official source before sign-off.

Many thanks,
[Your name]
Version courte pour Teams / Slack
Hi [Name] — could you send the current legal name, any different trading name, nature of ownership and legal form, headquarters and countries of operation, with the source record and last updated date? Please use your team’s own labels if different, and then we’ll map them to the report wording. Thanks.

Exemples sectoriels

Manufacturing

Contexte. A group with a UK parent, overseas sales offices, and several production sites

Demande adaptée. Please share the current legal name, nature of ownership and legal form, location of headquarters and every country of operation for the organisation identified in the report. Add any different commonly known trading name and include the source record and last updated date.

Exemple de réponse. Prepared by: Company Secretariat; Team / function: Legal; Date provided: 12 March 2026; Organisation: Northbridge Manufacturing plc; Nature of ownership and legal form: Publicly owned public limited company; Headquarters: Manchester, United Kingdom; Countries of operation: United Kingdom, France and Poland; Source record: Corporate entity profile; Last updated: 28 February 2026; Approver: Company Secretary.

Financial services

Contexte. A regulated group with a holding company, branch network, and overseas offices

Demande adaptée. Please provide the organisation’s legal name, nature of ownership and legal form, headquarters and complete countries-of-operation list. Confirm whether the registered office is also the global administrative centre and attach the current corporate record.

Exemple de réponse. Prepared by: Legal Entity Management; Team / function: Company Secretariat; Date provided: 20 April 2026; Organisation: Northbridge Financial Services Ltd; Nature of ownership and legal form: Privately owned limited company; Headquarters: London, United Kingdom; Countries of operation: United Kingdom, Ireland and Belgium; Source record: Corporate records database; Last updated: 15 April 2026; Approver: General Counsel.

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

Report the organisation’s legal name, nature of ownership and legal form, location of headquarters and countries of operation. Treat any preparation date or internal change check as an LRA quality-control step, not as an additional GRI 2-1 requirement.

Note de contexte

These four details identify the organisation. Refer separately to Disclosure 2-2 for the entities included in sustainability reporting and the consolidation approach.

Déclaration sur les variations

Optional LRA quality-control note: confirm that the four reported details remain current before sign-off. GRI 2-1 does not itself require a change or fluctuation statement.

Entrée de l’index de contenu

GRI 2-1 Organizational details — [location / page] / [notes]

Centre de téléchargement

Outils et formulaires de préparation

Outils de préparation professionnels pour GRI 2-1 — 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.

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
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.Current company records reconciled to the four items reported
The legal name and any additional trading or business name are reported correctly.The disclosure gives only a brand or shortened name, or presents a trading name as the legal name.Company register extract, constitutional document or equivalent legal entity record
The reported headquarters is the organisation’s global administrative centre.A registered office, mailing address or operational site is reported as headquarters without supporting that conclusion.Authoritative company profile, annual report or corporate record identifying the headquarters
All four required items are reported completely and accurately.One or more required items are missing, or the countries of operation are replaced by regions, selected locations or an incomplete list.Four-item completion check against the official GRI 2-1 requirements and the organisation’s country-of-operation records

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

Only a trading or business name is given, without the legal name.
Shareholders or owners are listed, but the nature of ownership and legal form are not stated.
A registered office or mailing address is reported as headquarters without confirming that it is the global administrative centre.
Countries of operation are replaced by regions, selected sites or an incomplete list.
GRI 2-2 reporting-boundary information is presented as if it were a GRI 2-1 requirement.
One of the four required items is omitted; reasons for omission are not permitted for Disclosure 2-1.

Lacunes fréquentes

Erreurs à éviter lors de la collecte des données

Wrong owner askedThe team chases a sustainability contact for legal name or head office details, when those facts usually sit with company secretarial, legal, or corporate records.
Framework language used too earlyPeople ask for the organisation’s details in reporting jargon instead of the business terms used in registers, filings, or internal directories, so the source team cannot match the request.
GRI 2-1 and GRI 2-2 mixed togetherThe request asks for the sustainability-reporting boundary, subsidiaries or consolidation approach instead of the four organisational details required by GRI 2-1.
＋ Afficher 6 de plus

Là où un jugement professionnel est souvent nécessaire

Trading name differs from legal nameReport the legal name and add the commonly known trading or business name when it differs. Do not treat the trading name as an internal label that must be omitted.
Registered office differs from headquartersReport the location of the global administrative centre. A registered-office address is supporting evidence only when it also confirms the headquarters.
Public ownership with a controlling shareholderState the nature of ownership and legal form. A controlling shareholder may be mentioned as additional context, but naming shareholders is not a substitute for the required description.
＋ 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 — consumer goods

Northbridge Consumer Products Ltd is a privately owned limited company. Its headquarters are located in Manchester, United Kingdom. The organisation operates in the United Kingdom, Ireland, France, Germany, Poland and Spain. Northbridge is its commonly known trading name.

This example reports the legal name, adds a different trading name, states the nature of ownership and legal form, identifies the headquarters and lists every country of operation.

Illustrative (synthetic) example — renewable energy

Caledonia Renewable Energy plc is a publicly owned public limited company. Its headquarters are located in Edinburgh, United Kingdom. The organisation operates in the United Kingdom, Denmark, Sweden and Norway.

This example states the four required items directly. Information about subsidiaries and the sustainability-reporting perimeter belongs under GRI 2-2.

Rapports d’entreprises

Comment les entreprises publient GRI 2-1 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
Interconexión Eléctrica S.A. E.S.P.
Electric Utilities / IPP / Energy Traders · Colombia · 2024
Ouvrir le rapport →
ISA’s company profile identifies Interconexión Eléctrica S.A. E.S.P., describes it as a mixed private-public owned utility incorporated as a joint-stock company and locates it in Medellín, Colombia (p.11). The following country profile lists its operating presence (p.13). These are the relevant GRI 2-1 facts; biodiversity, remediation and GRI 205-2 content are not evidence for this disclosure.
Aguas Andinas S.A.
Water Utilities · Chile · 2025
Ouvrir le rapport →
Aguas Andinas reports its legal name and legal address in the company-information block (p.3), identifies the entity as a public company in the financial statements (p.314) and refers to its corporate headquarters in Santiago (p.121). A complete countries-of-operation statement was not found in the cited GRI 2-1 evidence, so that sub-element should be assessed as not found rather than described as lacking a ‘headline value’.
Empresas CMPC S.A.
Forest and Paper Products · Chile · 2024
Ouvrir le rapport →
CMPC’s opening company-information block reports Empresas CMPC S.A. and its head office at Agustinas 1343, Santiago, Chile, and marks the page for GRI 2-1 (p.1). The report also includes CMPC Around the World (p.26) and a dedicated Ownership Structure section (p.30). The previous claim of a complete absence of GRI 2-1 information was therefore incorrect.

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Scénarios à travailler

A group report is being drafted for a parent company with two subsidiaries. The draft names the trading brand on the cover, but the legal entity that signs contracts is different and the group has operations in the UK, Ireland and France.

QWhich entity should be described, and what core details need to be pulled together before sign-off?
Afficher la réponse type →

A preparer has the company’s registered name and head office city, but the ownership structure is still being finalised after a recent reorganisation. The draft also lists only the UK, even though the business has active operations in Germany and Spain.

QCan the disclosure be signed off with the missing ownership detail and the incomplete country list?
Afficher la réponse type →

A UK-headquartered business has a branch office in Singapore and a sales team in the Netherlands, but all strategic decisions are made in London. The draft writer is unsure whether to list only the head office country or every place with staff.

QHow should the location and country information be framed so it reflects the organisation accurately?
Afficher la réponse type →

A preparer is compiling the opening profile for a report and has three versions of the company name in circulation: the marketing name, the abbreviated group name and the full registered name. The legal team confirms that only one of these is the entity’s registered name.

QWhich name should be used in the disclosure, and what should the preparer do if internal documents use different labels?
Afficher la réponse type →

Références au référentiel

Exigences GRI applicables et informations connexes

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

GRI

GRI 2-1

au sein de GRI 2 : General Disclosures

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Connexes et exploration

Nomination and selection of the highest governance body → FicheChair of the highest governance body → FicheRole of the highest governance body in overseeing the management of impacts → FicheDelegation of responsibility for managing impacts → FicheRole of the highest governance body in sustainability reporting → Fiche Parcourir toutes les informations →

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

FAQ

Questions auxquelles cette page répond

For GRI 2-1, what exact company details should I gather before drafting the disclosure?+
How do I use the step-by-step 'how to prepare' section for GRI 2-1 in practice?+
Who should own the GRI 2-1 data collection in a company, and how do I assign it?+
What evidence should I keep for GRI 2-1 so the disclosure is assurance-ready?+
What are the four assurance claims I need to check for GRI 2-1?+
What are the most common mistakes people make when reporting GRI 2-1?+
How do I turn the GRI 2-1 data into a draft disclosure?+
Can I use the synthetic example on the GRI 2-1 page as a template for my own disclosure?+
What is in the Prep & Assurance workbook for GRI 2-1, and how should I use it?+
When should I use the printable Library Card PDF for GRI 2-1?+
Does the GRI 2-1 page give me a one-to-one ESRS or IFRS mapping?+

Autres questions auxquelles cette page peut aider

GRI 2-1 legal name evidence pack what should I include?GRI 2-1 nature of ownership and legal form how do I evidence it for assurance?GRI 2-1 headquarters and countries of operation what data sources are acceptable?GRI 2-1 how to avoid common reporting gaps in the disclosure draftGRI 2-1 how to use the workbook to prepare the disclosureGRI 2-1 narrative starters for a draft disclosureGRI 2-1 content index line how do I write itGRI 2-1 assurance claims claim risk evidence how should I structure themGRI 2-1 synthetic example disclosure table what should I look forGRI 2-1 who should sign off the company details before reportingGRI 2-1 what belongs in the evidence pack for the legal name and headquartersGRI 2-1 from company reports table how do I use it for benchmarking

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