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GRI 2: General Disclosures·Disclosure GRI 2-2

Entities included in the organization’s sustainability reporting

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 2-2

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
5champs à préparer 4affirmations à vérifier 8domaines de preuve 3exemples de rapports

Objet de l’information

Disclosure 2-2 requires an organisation to list all entities included in its sustainability reporting. Sites and business units can support data collection, but they do not replace the entity list required by 2-2-a.

If the organisation has audited consolidated financial statements or financial information filed on public record, it must specify any differences between the entities included in that financial reporting and those included in sustainability reporting. Specifying the differences is required; explaining why the lists differ is useful additional LRA guidance.

If the organisation consists of multiple entities, it must explain how the information is consolidated: whether adjustments are made for minority interests, how mergers, acquisitions and disposals of entities or parts of entities are taken into account, and whether and how the approach differs across the disclosures in GRI 2 and across material topics. In the GRI guidance, a minority interest means an ownership interest in an entity that is not controlled by its parent entity.

Important GRI guidance: use the same group of entities as in financial reporting where possible. If the lists are identical, a concise statement and reference to the published list can be sufficient; list any additional sustainability-only entities separately. These entities form the basis for the disclosures in GRI 2 and for determining material topics, while impacts connected with additional entities in business relationships still need to be considered when determining material topics.

Reasons for omission are not permitted for Disclosure 2-2. Confidentiality, unavailable information or another reason for omission cannot be used to leave out a required entity or consolidation explanation when reporting in accordance with the GRI Standards.

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
Reporting entity list A complete and accurate list of every entity included in the organisation’s sustainability reporting. Legal entity register, current sustainability reporting entity list, consolidation schedule and reporting pack. Group reporting / Finance
Boundary differences note Where applicable, specify every difference between the entities included in audited consolidated financial statements or financial information filed on public record and those included in sustainability reporting. A reason for each difference is useful additional context, not a separate GRI requirement. Audited consolidated financial statements or financial information filed on public record, entity reconciliation and approved sustainability reporting entity list. Group reporting / Finance
Treatment of minority interests For an organisation consisting of multiple entities, explain whether and how the consolidation approach adjusts information for minority interests. Consolidation policy, group reporting instructions, consolidation workbook, ownership schedule. Group reporting / Finance
Mergers, acquisitions and disposals Explain how the consolidation approach takes account of mergers, acquisitions and disposals of entities or parts of entities. Merger and acquisition records, disposal papers, consolidation entries and entity change log. Group reporting / Finance
Differences in consolidation approach Explain whether and how the consolidation approach differs across the disclosures in GRI 2 and across material topics. This is one GRI requirement, not two separate datapoints. Disclosure and material-topic mapping, consolidation methodology and reporting controls matrix. Sustainability reporting / Group reporting
＋ Afficher les sous-éléments de GRI 2-2 (liste de travail LRA)

Comment le préparer

Build and verify a complete register of every entity included in the sustainability report. Keep sites and business units as supporting collection units only; they do not replace the entity list.
If audited consolidated financial statements or financial information filed on public record exist, reconcile their entity list to the sustainability reporting entity list and specify every difference.
If the organisation consists of multiple entities, document the consolidation approach and whether and how it adjusts information for minority interests.
Explain how the consolidation approach takes account of mergers, acquisitions and disposals of entities or parts of entities. If this causes a restatement of previously reported information, also apply Disclosure 2-4 and explain the reason for and effect of the restatement.
Explain whether and how the consolidation approach differs across the disclosures in GRI 2 and across material topics. Do not describe these differences as unexplained scope exceptions.
Before finalising, verify that all required information is complete and that no entity or explanation has been omitted for confidentiality, unavailable information or another reason for omission.

Demander les données

Request the group entity scope and consolidation notes

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

Which entities are included in sustainability reporting, how does that list compare with the applicable financial reporting entity list, and how is the information consolidated?

Use your organisation’s own perimeter, consolidation and entity-list terms first, then map them to the sustainability report wording. If your team talks about the group structure, reporting perimeter, legal entities, or consolidation pack, use those terms in the request and in the response.

Demande faible

Please provide the entities included in sustainability reporting and explain the consolidation approach.

Pourquoi elle échoue : This uses framework-style language only and does not tell the owner what practical records to pull. It is too vague on the source list, the comparison point, the period, and the change events that affect the answer.

Meilleure demande

Please send the complete sustainability reporting entity list for [period], the matching list from the audited consolidated financial statements or financial information filed on public record, and a reconciliation showing every difference. Also provide the consolidation approach for minority interests, mergers, acquisitions and disposals, and any differences across GRI 2 disclosures or material topics.

Modèle d’e-mail formel
Subject: Request for GRI 2-2 entity list and consolidation notes

Hi [Name],

We are preparing the sustainability report and need the current entity information for [period].

Please send:
- the complete list of entities included in sustainability reporting
- where applicable, every difference from the entities in the audited consolidated financial statements or financial information filed on public record
- whether and how the consolidation approach adjusts information for minority interests
- how mergers, acquisitions and disposals of entities or parts of entities were taken into account
- whether and how the consolidation approach differs across GRI 2 disclosures and material topics

Please return this in your usual format if easier, or use the table below.

[deadline]
[contact for questions]

Thanks,
[preparer name]
Version courte pour Teams / Slack
Hi [Name] — could you share the complete sustainability reporting entity list for [period], the applicable published financial reporting entity list and their reconciliation, plus the consolidation note covering minority interests, mergers, acquisitions, disposals and any differences across GRI 2 disclosures or material topics? Thanks.

Exemples sectoriels

Manufacturing

Contexte. A multi-site group with several operating subsidiaries and one recently acquired plant.

Demande adaptée. Please share the complete sustainability reporting entity list for [period], the entity list in the audited consolidated financial statements or financial information filed on public record, their reconciliation, and the treatment of the acquisition, disposal and minority interests.

Exemple de réponse. Attached are the two entity lists and reconciliation for [period]. The sustainability list includes 14 entities; the audited consolidated financial statements include those 14 plus one dormant holding company. The disclosure specifies this difference. The acquired entity is included from completion and the disposed entity until disposal. No adjustment for minority interests is made in the sustainability consolidation approach.

Retail

Contexte. A retailer with a parent company, trading subsidiaries, and a small joint venture.

Demande adaptée. Please provide the complete sustainability reporting entity list for [period], the entity list in the applicable public financial information, and a reconciliation identifying the joint venture and every other difference. Also explain the treatment of minority interests and disposals.

Exemple de réponse. The sustainability report lists the parent and nine subsidiaries. The publicly filed financial information also includes one joint venture; the reconciliation specifies that difference. The consolidation approach does not adjust sustainability information for minority interests and includes disposed entities until the disposal date.

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

Explain which entities are included in the sustainability reporting boundary, how that boundary was built from the group structure, and whether the same approach was used for all disclosures and material topics.

Note de contexte

Clarify what the reported figures represent by linking them to the entities covered, noting any differences from the financial reporting population and any adjustments needed to combine data across the group.

Déclaration sur les variations

Explain how the consolidation approach takes account of mergers, acquisitions and disposals. If these changes result in restatements of previously reported information, also apply Disclosure 2-4 and explain the reason for and effect of the restatement.

Entrée de l’index de contenu

GRI 2-2 Entities included in the organization’s sustainability reporting — [location / page] / [notes]

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Outils et formulaires de préparation

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
The sustainability reporting entity list reconciles to the underlying legal entity records.An entity is missing, duplicated or named inconsistently, or a site or business unit is substituted for a legal entity.Entity register reconciled to the sustainability reporting entity list
The comparison with financial reporting uses the applicable published entity list.The comparison uses management accounts or another document that is not an audited consolidated financial statement or financial information filed on public record.Reconciliation workbook and the applicable audited consolidated financial statements or publicly filed financial information
The consolidation approach addresses minority interests, mergers, acquisitions and disposals.Ownership adjustments or structural changes are reflected in the data but not explained in the disclosure.Consolidation methodology, ownership schedule and records of mergers, acquisitions and disposals
All entities included in the organisation’s sustainability reporting are listed completely and accurately.An entity is omitted because it is considered small, confidential or below an internal threshold, even though reasons for omission are not permitted.Approved entity register, reconciliation workbook and documented review record

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

The report describes sites, stores, regions or business units but does not provide the complete list of entities included in sustainability reporting.
Differences from audited consolidated financial statements or financial information filed on public record are not specified entity by entity where 2-2-b applies.
The consolidation approach does not say whether and how minority interests are taken into account.
The report does not explain how mergers, acquisitions and disposals of entities or parts of entities are reflected in the consolidation approach.
Differences in the consolidation approach across GRI 2 disclosures and material topics are missing or described as unexplained scope exceptions.
An entity or required explanation is omitted because it is considered immaterial, confidential or below an internal threshold, even though reasons for omission are not permitted.
If structural changes caused previously reported information to be restated, the report does not also provide the reason for and effect of the restatement under Disclosure 2-4.

Lacunes fréquentes

Erreurs à éviter lors de la collecte des données

Wrong ownerThe team asks the reporting lead instead of the business unit that actually keeps the entity register, so the source list comes from the wrong place.
Framework language onlyPeople ask for the answer in reporting-framework terms rather than the organisation’s own entity names, which makes the source data hard to map back to operations.
Scope left vagueNo one verifies the complete list of entities included in sustainability reporting before collection starts, so different teams build inconsistent lists.
＋ Afficher 6 de plus

Là où un jugement professionnel est souvent nécessaire

Account for mergers, acquisitions and disposalsExplain how the consolidation approach takes account of mergers, acquisitions and disposals of entities or parts of entities, including the timing applied to information for the reporting period.
Explain any gap between the finance perimeter and the sustainability perimeterIf audited consolidated financial statements or financial information filed on public record exist and the two lists differ, specify every difference. Explaining why they differ is useful additional LRA guidance.
Explain the treatment of minority interestsFor an organisation consisting of multiple entities, state whether and how the consolidation approach adjusts information for minority interests.
＋ 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 manufacturing

Northbridge Consumer Group includes six entities in sustainability reporting: the parent, three wholly owned operating subsidiaries, one joint venture and one dormant holding entity. Its audited consolidated financial statements also include six entities. The two lists differ in two respects: the joint venture is included only in sustainability reporting, while a special-purpose financing entity is included only in financial reporting.

• For economic data affected by intra-group transactions, Northbridge combines the controlled entities line by line and eliminates relevant intra-group balances and transactions. For emissions, water, waste, workforce and health and safety data, it applies the aggregation rule stated with each metric rather than treating accounting consolidation as a universal ESG method.

• The consolidation note states whether and how figures are adjusted for minority interests.

• Mergers, acquisitions and disposals are reflected from the date control begins or ends.

• The approach is consistent across GRI 2 disclosures. Differences for individual material topics are identified with the relevant topic methodology.

Illustrative only: the two entity lists each contain six entities and the two differences are stated separately. The example also distinguishes financial eliminations from metric-specific ESG aggregation.

Illustrative (synthetic) example — infrastructure services

Meridian Infrastructure Group lists eight entities included in sustainability reporting: the parent, four operating subsidiaries, two project companies and one service entity. Its audited consolidated financial statements include seven of these entities; the report identifies the additional sustainability-only project company and explains the difference as useful context.

• Meridian explains whether and how its consolidation approach adjusts information for minority interests.

• Acquired entities are included from the date control begins and disposed entities until the date control ends.

• One approach is used across the disclosures in GRI 2. Where a material-topic assessment also considers impacts connected with contractors or other entities in business relationships, those entities are identified as part of the business relationship and are not presented as entities listed under 2-2-a.

Illustrative only: distinguishes entities included under 2-2-a from additional entities in business relationships whose impacts are considered when determining material topics.

Rapports d’entreprises

Comment les entreprises publient GRI 2-2 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
Globalvia
Ground Transportation — Highways and Railtracks · Spain · 2025
Ouvrir le rapport →
Globalvia provides a named entity list and states that its sustainability scope corresponds to its accounting consolidation scope (p.11). It then explains a narrower population for environmental quantitative information and how ceased or disposed concession companies are treated, including first-quarter data for two entities that exited in March 2025 (p.12). The treatment of minority interests is not stated clearly. Stakeholder engagement, labour relations and community engagement are not evidence for GRI 2-2.
Re Sustainability Limited
Solid Waste Management Utilities · India · 2025
Ouvrir le rapport →
Re Sustainability’s GRI Content Index directs GRI 2-2 to the Report Overview (p.4). That page describes India coverage, selected environmental and social information for the Middle East and Singapore, and coverage representing more than 90% of revenue. It does not provide a complete entity list, a reconciliation to financial reporting entities or the consolidation explanations required by 2-2-c. This is partial and insufficient reporting practice; internal financial controls and the auditor’s report are not evidence for GRI 2-2.
Aditya Birla Fashion and Retail Limited
Retailing · India · 2025
Ouvrir le rapport →
ABFRL’s Reporting Scope and Boundary describes consolidated financial reporting and names businesses and subsidiaries included in Indian non-financial reporting (pp.3–4), with a subsidiary list in the BRSR (pp.281–282). The BRSR also says its disclosures are prepared on a standalone basis and cover significant operations, creating a boundary inconsistency that is not fully reconciled. Clear treatment of minority interests and mergers, acquisitions and disposals was not found. Local-community disclosures are not evidence for GRI 2-2.

Comparer côte à côte →

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Scénarios à travailler

A group has a parent company, two wholly owned subsidiaries, and one joint venture that is not fully controlled. The finance team’s year-end pack includes all four entities, but the sustainability team has only drafted content for the parent and the two subsidiaries.

QShould the reporting pack name every entity covered by the sustainability report, and if the sustainability scope differs from the finance scope, what extra explanation is needed?
Afficher la réponse type →

A group bought a business in October and sold another in March. The sustainability data team has used the full-year figures from the acquired business but has left out the sold business entirely because it was not owned at year end.

QHow should the consolidation approach deal with the purchase and sale so the reporting boundary is understandable?
Afficher la réponse type →

A group has a 70% owned operating company and a 30% owned associate. The sustainability team has included 100% of the operating company’s emissions and 30% of the associate’s, but no one has written down whether the minority share was adjusted in the process.

QWhat should the preparer explain about the way the figures were combined?
Afficher la réponse type →

A group reports on climate, workforce, and community topics. For climate, it uses one consolidation method across all entities; for workforce data, it uses a different method because one acquired business has incomplete legacy records; and for community spend, it uses a third approach for a joint operation.

QWhat level of explanation is needed when the consolidation method is not the same for every topic or every disclosure?
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 2-2

au sein de GRI 2 : General Disclosures

Ouvrir la source officielle →

Connexes et exploration

Organizational details → FicheReporting period, frequency and contact point → FicheRestatements of information → FicheProcess to determine material topics → FicheList of material topics → 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 2-2, what data do I need to gather before I start drafting the disclosure?+
How do I use the step-by-step preparation section for GRI 2-2 in practice?+
What should I include in the reporting entity list for GRI 2-2?+
How should I document boundary differences for GRI 2-2?+
What does the page mean by minority interest treatment for GRI 2-2, and how do I capture it?+
How do I record transaction boundary changes for GRI 2-2?+
Who should own the GRI 2-2 disclosure process in my team?+
What evidence pack do I need to make GRI 2-2 assurance-ready?+
What are the four assurance claims I should verify for GRI 2-2?+
What common mistakes does the GRI 2-2 page warn me to avoid?+
How can I use the synthetic example disclosures for GRI 2-2 without copying them into my report?+

Autres questions auxquelles cette page peut aider

What is the plain-language explanation of GRI 2-2 on this page?How do I turn the GRI 2-2 data points into a first draft?What should go into the GRI 2-2 evidence pack for assurance?How do I use the Prep & Assurance workbook for GRI 2-2?What is in the printable Library Card PDF for GRI 2-2?Where can I find real company report examples for GRI 2-2 on the page?How do I write the narrative starter for a GRI 2-2 draft?What visualisation ideas does the page suggest for GRI 2-2?How do I build the GRI content-index line for GRI 2-2?What methodology notes should I keep for GRI 2-2 boundary changes?How do I check whether my GRI 2-2 draft is assurance-ready?What are the most common GRI 2-2 reporting gaps to check before submission?

Aller plus loin · GRI 2-2

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