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GRI 2: General Disclosures·Disclosure GRI 2-28

Membership associations

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.

Passeport publié

Dernière révision le 2026-07-23
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 2-28

En vigueur

2023-01-01

Source officielle : Ouvrir ↗

Dernière révision

2026-07-23

Support pédagogique LRA · Non publié ni approuvé par GRI

Objet de l’information

Disclosure 2-28 requires an organization to report the industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.

The disclosure requires the organization to identify the relevant associations and advocacy organizations. An aggregate number of memberships, a percentage breakdown by association type, or total expenditure on membership fees does not replace the required list.

A role can be significant where the organization holds a position in the governance body of an association or advocacy organization, participates in its projects or committees, or provides substantive funding beyond routine membership dues. A role can also be significant where the organization considers its membership strategic to influencing a mission or objective of the association that is critical to the organization’s activities.

These factors are Guidance and are not a closed checklist. However, the organization should use them as the primary basis for determining which associations to report. Terms such as “material role”, “main association” or “active membership” should not replace the official term “significant role”.

The organization is not required to report every subscription, professional network, mailing list, social club or nominal membership. It should report all organizations that meet the significant-role criteria, rather than selecting only the most visible or strategically convenient examples.

Where the organization’s role is exercised through a project, committee or working group, the disclosure should identify the parent association or advocacy organization. The working-group name can be provided as supporting information but should not replace the name of the association.

Formal membership or payment of membership dues is not always necessary for inclusion. Participation in a steering group, governance body, project or committee can constitute a significant role even where no membership fee is paid. Conversely, routine payment of membership dues does not by itself establish a significant role.

The organization should distinguish routine membership dues from substantive funding beyond those dues. Sponsorship or other financial support should not be treated automatically as evidence of a significant role unless its substance and relationship to the association are understood.

The reporting scope should begin with the entities included under Disclosure 2-2. Significant roles held by subsidiaries or representatives acting on behalf of included entities should be considered. Roles belonging solely to entities outside the reporting scope should not be attributed automatically to the reporting organization.

For each reported organization, the organization should use its official name. It can additionally report the category of association, the governance, project, committee or funding role, the representative, the geographic scope, and whether the role was active for all or part of the reporting period. This additional information helps demonstrate why the role is significant but is not a separate mandatory datapoint.

Counts, percentages, membership spending and changes in membership numbers are optional contextual information. Where they are reported, they should be clearly defined and should not replace the list of relevant associations.

If the organization did not participate in a significant role in any industry association, other membership association, or national or international advocacy organization, it should state this directly.

Required qualitative information should not be estimated. Where the complete information cannot be reported, reasons for omission are permitted for Disclosure 2-28. The affected requirement, applicable reason and required explanation should then be provided in the GRI content index.

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
Associations and advocacy organisations with a significant role List every industry association, other membership association and national or international advocacy organisation in which the organisation participates in a significant role. Dated source records, governance papers and approval evidence supporting associations and advocacy organisations with a significant role. Company Secretariat / Public Affairs / Sustainability
+ Afficher les sous-éléments de GRI 2-28 (liste de travail LRA)

Comment le préparer

Start from entities reported under GRI 2-2 and apply the significant-role Guidance consistently to association, project, committee, governance and funding participation.
Collect and reconcile the records for: Associations and advocacy organisations with a significant role.
Report the parent association where a role is exercised through a project, committee or working group; routine dues alone do not establish a significant role.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

Demander les données

Request the disclosure evidence

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

Provide the complete membership and advocacy register, governance and committee roles, project participation, substantive funding, included-entity mapping and significance assessment.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Meilleure demande

Provide the complete membership and advocacy register, governance and committee roles, project participation, substantive funding, included-entity mapping and significance assessment.

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

Use significant role as the official term and explain the non-exhaustive Guidance factors used to select the complete list.

Note de contexte

State directly where the organisation did not participate in a significant role in any relevant association or advocacy organisation.

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Outils et formulaires de préparation

Outils de préparation professionnels pour GRI 2-28 — 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
Associations and advocacy organisations with a significant role is reported accurately and completely.The response omits, misclassifies or overstates associations and advocacy organisations with a significant role.Dated source records, governance papers and approval evidence supporting associations and advocacy organisations with a significant role.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

Replacing the required list with aggregate counts or membership spending.
Reporting only visible or strategically convenient examples.
Using active or material membership instead of significant role.
Naming only a working group without its parent association.
Treating routine dues or sponsorship automatically as evidence of a significant role.
✓ Assistant IA LRA · Supervision humaine
Dr Ross Kurinko

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Exigences GRI applicables et informations connexes

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Aller plus loin · GRI 2-28

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Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens
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