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GRI 2: General Disclosures·Disclosure GRI 2-9

Governance structure and composition

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 2-9

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
11champs à préparer 15affirmations à vérifier 17domaines de preuve 3exemples de rapports

Objet de l’information

Disclosure 2-9 is a structural governance disclosure. It requires the organization to describe its governance structure, identify impact-related committees and describe the composition of the highest governance body and its committees. Separate disclosures cover governance roles, delegation, sustainability reporting approval, collective knowledge and performance evaluation.

The highest governance body is the governance body with the highest authority in the organization. It is not automatically called a board. Where supervision and management are separated in a two-tier system, both tiers are included in the GRI definition of the highest governance body.

The disclosure focuses on the highest governance body and its committees. Other local, regional or subsidiary governance bodies may be described when needed to explain the overall structure, but they are not automatically included in the composition data under 2-9-c.

Requirement 2-9-a covers the complete governance structure, including all committees of the highest governance body. Requirement 2-9-b then identifies separately which of those committees make decisions on or oversee the management of impacts on the economy, environment, and people, including impacts on their human rights.

Requirement 2-9-c covers eight composition characteristics for the highest governance body and its committees: executive/non-executive status, independence, tenure, other significant positions and commitments, gender, under-represented social groups, competencies relevant to impacts and stakeholder representation.

Independence refers to conditions that enable members to exercise independent judgment free from external influence or conflicts of interest. State the criteria used and distinguish statutory, listing-rule and internal classifications where relevant.

For every member, report the exact number and nature of other significant positions and commitments. A significant position or commitment demands enough time and attention that it could affect the member’s ability to perform duties in the organization. Grouped bands do not replace the member-by-member count.

Under-represented social groups depend on the operating context and a stated reference population. Competencies must be evidenced and connected to relevant impacts. Stakeholder representation means formal representation in composition; observers, advisers, nominators and stakeholder engagement should not be treated as equivalent.

Use a member register and committee membership matrix so one person serving on several committees is not counted as several people. Formal members and qualifying alternates belong in composition; observers and advisers without formal membership are described separately.

If a specified element does not exist—for example, there are no committees, independent members or stakeholder representatives—state this explicitly. If required information exists but cannot be reported, identify the affected requirement and use a permitted reason for omission with the required explanation in the GRI content index.

A reference date and explanation of significant membership changes can improve clarity, but they are LRA preparation recommendations, not additional GRI 2-9 requirements.

The 11 datapoints below are an LRA operational decomposition of the three requirements in Disclosure 2-9. They are not 11 separate GRI requirements; 2-9-c-iv is split into the exact number and the nature of other significant positions and commitments.

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
Governance structure and all committees of the highest governance body Identify the governance body with the highest authority and describe the governance structure, including every committee belonging to that body. In a two-tier system, include both the supervisory and management tiers. Other local or subsidiary bodies may provide context but are not automatically part of the 2-9-c composition population. Constitutional documents, governance charter, organization chart and complete committee register. Company Secretariat / Legal
Committees responsible for impact-related decision-making and oversight From the complete committee list, identify separately the committees responsible for decision-making on and overseeing the management of impacts on the economy, environment, and people, including impacts on their human rights. Terms of reference for all committees, delegated-authority matrix and approved governance map. Company Secretariat / Sustainability Governance
Executive and non-executive composition Describe the composition of the highest governance body and each committee by executive and non-executive members. Apply the classification established by law, listing rules, constitutional documents or recognized governance criteria and distinguish unique people, seats and committee memberships. Member register, committee membership matrix and formal classification records. Company Secretariat / Legal
Independence composition and criteria Describe composition by independence and state the criteria used. Independence means conditions that enable a member to exercise independent judgment free from external influence or conflicts of interest; distinguish statutory, listing-rule and internal assessments where relevant. Independence assessments, declarations, board register and applicable statutory or listing criteria. Company Secretariat / Nominations
Tenure of members Describe member tenure on the highest governance body and its committees. A transparent record normally includes initial appointment date, service period, committee appointment where relevant, current term and reappointments; an average does not replace member-level information. Appointment and resignation records, tenure schedule and committee membership register. Company Secretariat / Board Affairs
Exact number of other significant positions and commitments held by each member For each member, report the exact number of other significant positions and commitments. A significant position or commitment demands enough time and attention that it could affect the member’s ability to perform duties in the organization; do not substitute grouped bands. Member declarations, annual questionnaires, conflict register and external-commitment schedule. Company Secretariat / Nominations
Nature of other significant positions and commitments For each member, describe the nature of the significant positions and commitments counted, which can include other governance, executive, public, professional, community, academic or other time-intensive roles. Member declarations, biographies, questionnaires and external-commitment schedule. Company Secretariat / Nominations
Composition by gender Describe the composition of the highest governance body and its committees by gender using appropriate, current source data. Keep this separate from any judgement about balance or targets. Member self-identification records, governance register and approved aggregated diversity schedule. Company Secretariat / People Analytics
Composition by under-represented social groups Describe composition by under-represented social groups relevant to the operating context, explaining the reference population, relevance and data method. A group is under-represented when its representation in the body is lower than in the relevant population, limiting opportunities to express economic, social or political needs and views. Approved methodology, relevant population data, member self-identification records and privacy review. Company Secretariat / DEI / Legal
Competencies relevant to the organization’s impacts Describe evidence-based competencies connected with impacts associated with the organization’s sectors, products and geographic locations. Use documented qualifications, professional experience and reviewed skills information; do not attribute competencies through unsupported inference. Board skills matrix, reviewed self-assessment, biographies, qualifications and experience records. Company Secretariat / Sustainability Governance
Stakeholder representation Describe formal stakeholder representation in the highest governance body and its committees, including the stakeholder group, basis of representation and voting rights. Identify observers and advisers separately when they are not formal members; stakeholder engagement outside the body is not composition evidence. Constitutional documents, nomination records, member register and stakeholder-representation mandates. Company Secretariat / Stakeholder Governance
＋ Afficher les sous-éléments de GRI 2-9 (liste de travail LRA)

Comment le préparer

Identify the body with the highest authority from law and constitutional documents. Include both supervisory and management tiers where the system is two-tier.
Map the governance structure and every committee of the highest governance body; keep local, subsidiary and management bodies separate unless needed as explanatory context.
From the complete list, flag the committees responsible for decision-making on and oversight of impacts on the economy, environment, and people.
Build a unique member register and committee membership matrix. Distinguish formal members, qualifying alternates, temporary appointees, observers and advisers.
Complete the eight composition characteristics for the highest governance body and every committee using authoritative classifications and member-level evidence.
Report the exact number and nature of significant positions and commitments for each member; do not use grouped bands or limit the test to corporate directorships.
State the under-represented-group methodology and stakeholder-representation basis; aggregate sensitive data where appropriate without silently removing a required element.
State absent elements explicitly. For information that exists but cannot be reported, document the affected requirement and a permitted reason for omission in the GRI content index. Treat reference dates and change explanations as LRA clarity recommendations.

Demander les données

Identify the highest governance body, committees and composition

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

How are the highest governance body and all its committees structured, which committees have impact-related decision-making or oversight responsibilities, and how is each body composed across the eight GRI 2-9 characteristics?

Use the organization’s legal governance terminology, but first identify the body with the highest authority. Include both tiers where supervision and management are separated. Do not silently omit an element because it is not tracked or because no representation exists.

Demande faible

Please provide board details and any committees in scope, including diversity where tracked.

Pourquoi elle échoue : It assumes a board is the highest governance body, permits arbitrary committee scope and creates silent omissions for under-represented groups and stakeholder representation.

Meilleure demande

Provide the actual highest governance body, both tiers where applicable, all its committees, the separately identified impact-related committees and a member/committee matrix covering all eight GRI 2-9 characteristics, absent elements and reasons for omission.

Modèle d’e-mail formel
Subject: GRI 2-9 governance structure and composition for [reference date]

Dear [name/team],

Please provide the governance structure in effect at [reference date], identifying the highest governance body and all its committees. Where supervision and management are separated, include both tiers. Indicate separately which committees are responsible for decision-making on and overseeing the management of the organization’s impacts on the economy, environment, and people.

For the highest governance body and each committee, provide the member list and: executive or non-executive status; independence and criteria used; appointment date and tenure; exact number and nature of other significant positions and commitments; gender; representation of under-represented social groups; competencies relevant to impacts; and stakeholder representation, including its basis and voting rights. Please distinguish formal members from observers and advisers.

Please identify any element that does not exist and any information that is unavailable or subject to legal or confidentiality restrictions, with the affected requirement and supporting explanation. Include source references and reviewer approval.

Many thanks,
[preparer name]
Version courte pour Teams / Slack
Please provide the highest governance body and all committee records for [reference date], identify the impact-related committees, and complete the member/committee matrix across all eight GRI 2-9 characteristics. State absent elements and any information requiring a formal reason for omission.

Exemples sectoriels

Listed manufacturing group

Contexte. A one-tier board has five standing committees.

Demande adaptée. Provide all five committee terms, identify the impact-related subset and complete the member-by-committee composition matrix with exact significant-commitment counts.

Exemple de réponse. The secretariat returns the board register, five committee lists, impact-responsibility flags, member characteristics and source references.

Member-owned financial services

Contexte. A member-elected representative and non-member observers attend governance meetings.

Demande adaptée. Confirm formal membership, stakeholder group, nomination basis and voting rights; list observers separately and complete the remaining composition characteristics.

Exemple de réponse. The response distinguishes the voting member representative from observers and engagement channels and retains the appointment documents.

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

LRA preparation recommendation: identify the legal governance structure, reference date, member classifications, independence criteria, tenure basis, significant-commitment criterion, under-represented-group method and formal representation basis.

Note de contexte

Describe the factual composition of the highest governance body and its committees. Any assessment of adequacy should be labelled as an additional evaluation and supported by an approved effectiveness or skills assessment.

Déclaration sur les variations

Additional LRA practice only: where changes during the period are necessary to understand the reported composition, describe relevant appointments, departures or committee changes.

Entrée de l’index de contenu

GRI 2-9 Governance structure and composition — [location/page]. For unmet information: [requirement] — [permitted reason for omission] — [required explanation].

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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 highest governance body is identified from the organization’s actual and legal governance structure.The wrong body is treated as the highest authority.Constitutional documents, governance charter and legal review.
Both tiers are included where supervision and management are separated.One tier of a two-tier highest governance body is omitted.Governance chart, constitutional documents and member registers for both tiers.
The governance structure includes all committees of the highest governance body.A committee is omitted or a management committee is misclassified.Complete committee register and terms of reference.
Impact-related committees are identified separately.The complete committee list is confused with the 2-9-b subset.Committee mandates and delegated-authority matrix.
The highest governance body and each committee are described across all eight characteristics.Committee composition or one characteristic is missing.Member-by-body composition matrix and disclosure cross-check.
Unique members, seats and committee memberships are not mixed.The same person is counted repeatedly or committee members appear additional to the body.Unique member ID reconciliation and committee membership matrix.
Executive and non-executive status follows an authoritative classification.A subjective category is applied to mixed roles.Legal, listing-rule or constitutional classification record.
Independence classifications are supported and the criteria are stated.Independent status is asserted without an applicable test.Independence assessments, declarations and applicable criteria.
Tenure is calculated from verified appointment dates.Average tenure or inconsistent start dates obscure member service.Appointment, reappointment and resignation records.
Each member has an exact count and description of significant positions and commitments.Grouped bands or corporate directorships alone understate commitments.Member declarations, questionnaires and commitment schedule.
Gender and under-represented-group data use appropriate sources and protect identification where necessary.Inferred or overly granular data are inaccurate or expose individuals.Self-identification data, methodology and privacy review.
Competencies are supported by skills, biography or qualification evidence.Unsupported inference attributes an impact competency to a member.Skills matrix, reviewed self-assessment, biographies and qualifications.
Stakeholder representatives are formal members, while observers are labelled separately.Engagement, nomination or observer status is presented as representation.Membership, nomination and representation records including voting rights.
Governance elements that do not exist are stated explicitly.Silence is mistaken for a zero or absence statement.Approved disclosure and governance registers.
Any unmet requirement uses a permitted reason for omission.Not tracked, immaterial or not applicable is used without the required process.GRI content index, omission rationale and approval.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

The highest governance body is automatically called the board without testing the actual governance structure.
One tier is omitted in a two-tier governance system.
Only the sustainability committee is described instead of all committees of the highest governance body.
All committees are listed but the impact-related committees are not identified separately.
Composition is reported only for the main body and not for each committee.
Committee seats or memberships are confused with the number of unique members.
Independence is reported without the applicable criterion.
Only average tenure or broad tenure bands are disclosed.
Other significant positions and commitments are reported in grouped bands rather than exact counts for each member.
Only corporate directorships are counted, omitting other time-intensive commitments.
Only the proportion of women is reported rather than composition by gender.
A general diversity statement replaces composition by under-represented social groups.
A skills matrix covers finance and management but not competencies relevant to the organization’s impacts.
Stakeholder engagement or nomination is reported as stakeholder representation.
An observer or adviser is counted as a formal member.
Year-on-year changes are presented as a mandatory GRI 2-9 datapoint.
Required information is omitted as ‘not tracked’ without a permitted reason for omission.

Lacunes fréquentes

Erreurs à éviter lors de la collecte des données

The highest governance body is automatically called the board without testing the actual governance structure.The highest governance body is automatically called the board without testing the actual governance structure.
One tier is omitted in a two-tier governance system.One tier is omitted in a two-tier governance system.
Only the sustainability committee is described instead of all committees of the highest governance body.Only the sustainability committee is described instead of all committees of the highest governance body.
＋ Afficher 7 de plus

Là où un jugement professionnel est souvent nécessaire

Mergers, acquisitions and disposalsReassess the highest governance body only if the organization’s governance structure changed; an acquisition does not automatically change the body in scope.
Alternates, observers and advisersInclude formal or formally substituting members under the governance documents. Do not count observers or advisers without formal membership; treat temporary appointees according to their actual appointment period and status.
Mixed executive rolesApply law, listing rules, constitutional documents or recognized criteria and disclose the basis where classification is not straightforward.
＋ Afficher 3 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 — member composition

The Board of Directors is the organization’s highest governance body. It has four standing committees: Audit and Risk, Nomination, Remuneration and Sustainability. Audit and Risk and Sustainability are responsible for decision-making on and oversight of the management of impacts. The composition below is at 31 December 2025; the reference date is an LRA clarity recommendation, not an additional GRI requirement.

The table reports each member rather than grouped bands. ‘No’ under the under-represented-group and stakeholder-representation fields is a direct statement of the synthetic facts, not a silent omission. Committee memberships are shown in the second example.

Highest governance body composition at 31 December 2025 (members)

MemberExecutive status / independenceTenureOther significant positionsGender / under-represented groupImpact competencies / stakeholder representation
A. MorganNon-executive / independent4 years1 — trustee of a national energy-access charityWoman / Yes — group defined against national senior-leadership populationEnergy transition and community impacts / No
B. OkaforExecutive / not independent3 years0 — noneMan / Yes — group defined against national senior-leadership populationOccupational safety and grid resilience / No
C. ChenNon-executive / independent6 years2 — university chair; public infrastructure advisory councilWoman / NoClimate adaptation and data privacy / Formal consumer representative, voting member
D. PatelNon-executive / independent2 years1 — director of a biodiversity foundationNon-binary / NoBiodiversity and human rights / No
Illustrative (synthetic) example — committee membership matrix

The Supervisory Board and Management Board together form the highest governance body under the organization’s two-tier structure. The Supervisory Board has Audit and Risk, Nomination, Remuneration and Sustainability committees. Audit and Risk and Sustainability are the impact-related committees under 2-9-b. Composition across both tiers and every committee is reported using the eight characteristics in the accompanying member register.

Four unique people can hold several committee memberships. The matrix avoids describing four committee memberships as four additional people. Observers and advisers are excluded unless formally appointed as members; changes during the period may be explained as additional context.

Committee membership and impact-responsibility matrix (memberships)

CommitteeFormal membersUnique membersImpact decision / oversightNon-member participants
Audit and RiskA. Morgan; C. Chen; D. Patel3Yes — product safety, supply-chain and enterprise impact risksChief Audit Officer — adviser, no vote
NominationA. Morgan; D. Patel2NoNone
RemunerationC. Chen; D. Patel2NoPeople Director — adviser, no vote
SustainabilityA. Morgan; B. Okafor; C. Chen3Yes — climate, human rights and community impactsWorker observer — no formal membership or vote

Rapports d’entreprises

Comment les entreprises publient GRI 2-9 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 substantive governance disclosure on page 30 identifies the Board of Directors, four committees, member names, nominations, committee memberships and independent-member markers. Its GRI index points to additional sources for tenure, other boards, gender, diversity, skills and stakeholder information. Those references are not treated as automatic proof: the exact member-by-member commitment count, actual under-represented-group composition and formal stakeholder representation still require verification.
Pulmuone Corporate
Food Production — Agricultural · South Korea · 2024
Ouvrir le rapport →
Pulmuone’s pages 110–113 are the correct substantive source. They identify the Board as the highest decision-making and supervisory body, list eight committees, identify the ESG Committee, and provide member type, independence, appointment dates, gender and a Board Skill Matrix. The ‘other mandates’ row is incomplete for all members, profiles do not clearly map every significant commitment, and actual under-represented-group composition and formal stakeholder representation are not established.
CJ Cheiljedang Corporation
Food Production — Agricultural · South Korea · 2024
Ouvrir le rapport →
CJ Cheiljedang’s correct GRI 2-9 source is pages 90–92. The section presents internal and independent directors, names, gender, appointment year, independence criteria, a skills matrix and five Board committees; the Corporate Sustainability Committee handles ESG decisions. Exact member-by-member significant-commitment counts and nature were not confirmed, diversity policy does not establish actual under-represented-group composition, and shareholder engagement does not replace formal stakeholder representation.

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Scénarios à travailler

The draft lists a board, Audit Committee and Remuneration Committee but does not show how the governance structure fits together.

QWhat else is required?
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The highest governance body has four committees, but only Sustainability makes decisions on and oversees impact management.

QShould the disclosure list only Sustainability?
Afficher la réponse type →

Ten people sit on the highest governance body and those same people hold 14 memberships across four committees.

QHow should the numbers be presented?
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One member sits on two other boards and chairs a charity; another has no other commitments.

QCan the disclosure use ‘0–3 outside roles’ as a band?
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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 2-9

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 → FicheConflicts of interest → 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

Is the highest governance body always the board?+
Do we report all committees or only impact-related committees?+
What composition information is required?+
Can other significant positions be reported in bands?+
Do observers count as stakeholder representatives?+
What if an element does not exist or information cannot be reported?+
What do the synthetic examples show?+
What should the evidence pack contain?+
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How should I use the real-report examples?+

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