GRI 2: General Disclosures · Universal Standard
Disclosure GRI 2-12
Role of the highest governance body in overseeing the management of impacts
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
6 datapoints ↓
4 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to explain how its highest governing body is involved in overseeing the way the organisation manages its significant impacts. In practice, that means describing the role of the board or equivalent body in setting direction, reviewing performance, and keeping oversight of how impacts are identified, managed and followed up.
The practical focus is on whether this oversight is real and organisation-wide, not limited to a few flagship sites or isolated issues. Report how the governing body is engaged across the business, what it looks at, and how it stays informed about impact management in the organisation’s operations and value chain.
* This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Governance role in strategy | A plain account of how the board and senior leadership shape, approve and refresh the organisation’s purpose, values or mission, plus its sustainability-related strategy, policies and goals. | Board papers, strategy decks, policy approval logs, committee minutes, and delegated authority records showing who drafts, approves and updates these items. | Company Secretariat / Sustainability / Strategy |
| Oversight of impact checks | A description of how the board oversees the organisation’s process for finding and managing its effects on the economy, environment and people, including whether it meets stakeholders as part of that oversight. | Board or committee minutes, due diligence process maps, stakeholder engagement logs, and oversight reports showing the board’s involvement. | Sustainability / Risk / Company Secretariat |
| Stakeholder engagement approach | A description of how the board engages with stakeholders to support the organisation’s process for identifying and managing its effects on the economy, environment and people. | Stakeholder meeting records, board engagement summaries, consultation notes, and committee packs showing the form and purpose of engagement. | Sustainability / Investor Relations / Company Secretariat |
| Use of process outcomes | A description of how the board takes account of the results coming out of the organisation’s impact-identification and management processes. | Board papers, risk and impact registers, action trackers, and minutes showing how findings were reviewed and used in decisions. | Sustainability / Risk / Company Secretariat |
| Effectiveness review by board | A description of how the board checks whether the organisation’s impact-management processes are working as intended. | Board evaluation materials, internal audit or assurance reports, management review papers, and committee minutes covering process performance. | Internal Audit / Sustainability / Company Secretariat |
| Review cadence | The interval at which the board carries out that effectiveness review. | Board calendar, committee terms of reference, annual governance timetable, and minutes showing the review cycle. | Company Secretariat / Governance |
Show GRI 2-12 sub-elements (LRA working checklist)
- Set out how the board and senior leaders shape, sign off and refresh the organisation’s purpose, values or mission, strategy, policies and targets for sustainable development.
- Explain how the board oversees due diligence and related processes used to spot and manage the organisation’s effects on the economy, environment and people, including how it takes account of the results.
- Explain how the board oversees due diligence and related processes used to spot and manage the organisation’s effects on the economy, environment and people, including how it works with stakeholders to support those processes.
- Explain how the board oversees due diligence and related processes used to spot and manage the organisation’s effects on the economy, environment and people, including whether it works with stakeholders to support those processes.
- Describe how the board checks whether the processes in the previous item are working effectively.
- State how often that review takes place.
LRA working checklist - paraphrased; see official source
How to prepare
- Map the reporting boundary first. Decide which board-level body and which senior leaders you will refer to, and make sure the write-up covers the organisation’s purpose or mission, its strategy, policies and goals linked to sustainable development.
- Set out what each part of the disclosure will cover. Separate the governance body’s role in shaping those direction-setting documents from its role in overseeing the checks and controls used to spot and manage impacts on the economy, environment and people.
- Gather the underlying records. Pull together board papers, committee minutes, approval papers, policy updates, strategy documents, due-diligence materials, stakeholder engagement records and any notes showing how outcomes were considered.
- Draft the narrative in the same order as the required points. Explain who does what, how the oversight works, whether stakeholders are involved, how results feed back into decisions, and how the board reviews whether the process is working.
- Record any gaps, exclusions or changes in approach. If a topic is not covered in the period, or the wording has changed from the prior year, note that clearly and keep the explanation aligned to the evidence you hold.
- Check the final text against the source material. Confirm that every required element is addressed, the review frequency is stated, and the wording matches the official source in substance without copying it.
Request board oversight evidence for sustainability governance
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
How do the board and its committees oversee sustainability-related strategy, due diligence, impact management, and the review of how well those processes are working?
Please use your organisation’s own governance and sustainability terms first, then map them to the reporting disclosure. For example, use your internal names for the board, committees, executive forums, policies, strategy documents, impact review processes, and stakeholder engagement routes. This is a possible LRA training template only; adapt it to your organisation and check the official source before sign-off.
Weak request
Please provide evidence that the highest governance body oversees due diligence and other processes to identify and manage impacts, including stakeholder engagement and review frequency.
Why it fails: It uses framework language that may not match how the organisation actually talks about board papers, committee oversight, impact reviews, or stakeholder engagement. It also does not tell the owner which internal documents, dates, or decision records to pull, so the response may be too generic to support drafting.
Better request
Please send the board and committee papers, minutes, or governance summaries for [period] that show how [board / committee name] shapes sustainability strategy, oversees impact identification and management, uses stakeholder input where relevant, considers the outputs, and checks whether the process is working. Include the review cadence, document titles, dates, and links.
Formal email template
Subject: Request for board and committee evidence on sustainability oversight Hi [Name], I’m preparing the sustainability reporting pack and need a small set of governance evidence from [board / committee / executive forum name]. Could you please share the documents or extracts that show: - how the board and senior leaders shape and refresh our purpose / values / strategy / policies / goals on sustainability topics; - how the board oversees our impact identification and management processes, including any stakeholder input used to support them; - how the board considers the outputs from those processes; - how the board checks whether those processes are working; and - how often that review happens. Please include the relevant meeting dates, document titles, and any links or file references. If the organisation uses different internal terms, please use those and I will map them for the report. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off. Thanks, [Your name]
Short Teams / Slack version
Hi [Name] — could you share the board / committee papers or minutes that show how [board name] oversees sustainability strategy, impact management, stakeholder input, and the review cycle? Please include dates, titles, and links. Use our internal terms if different — I’ll map them for the report. This is a possible LRA training template only; adapt it to your organisation and check the official source before sign-off.
Industry examples
Manufacturing
Context. A group with an executive committee, a board sustainability committee, and site-level risk reviews.
Adapted request. Please share the board sustainability committee packs and minutes for [period] that show how the board and executive committee set and refresh our sustainability priorities, oversee our impact review process across plants and supply chain, consider the findings, and review whether the process is effective. Include the review cycle and any stakeholder input used.
Example response. Board sustainability committee met quarterly; reviewed sustainability strategy refresh in March, impact review dashboard in June and September, and annual effectiveness review in December. Stakeholder input came from supplier roundtables and employee forums. Files: [links].
Financial services
Context. A regulated group with a board risk committee, an executive sustainability forum, and formal stakeholder engagement with clients and investors.
Adapted request. Please provide the board risk committee papers and minutes for [period] showing how the board oversees sustainability-related policy updates, due diligence on material impacts, stakeholder engagement used to inform the process, consideration of the outputs, and the frequency of effectiveness reviews.
Example response. Board risk committee reviewed policy updates in April, due diligence findings in July, and process effectiveness in November. Stakeholder input included investor meetings and client feedback. Review frequency: twice yearly. Files: [links].
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
This disclosure can be prepared by defining which governance forum is meant by the board-level oversight group, identifying the executives involved, and describing the processes used to set, approve, update and review sustainability-related direction and impact-management arrangements.
Context note
The figures and descriptions show how responsibility for sustainability oversight is shared across governance and management, how stakeholder views feed into impact-management processes, and how the board uses the results of those processes to inform its oversight.
Fluctuation statement
If the level or frequency of review changed during the period, explain whether that reflects a change in governance structure, a revised oversight approach, a different review cycle, or a change in how stakeholder input and process outcomes are being considered.
Content index entry
GRI 2-12 Role of the highest governance body in overseeing the management of impacts — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 2-12. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| 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. | calculation_workbook reconciling the reported value to source_system_export |
| The information reported for this disclosure is current as at the reporting date. | The disclosure reflects a different period, a cut-off before the reporting date, or stale data carried over from a prior period. | approval_record showing the data cut-off date and the period covered |
| The scope behind the information reported for this disclosure is applied consistently. | Parts of the organisation are silently in or out of scope, or the scope differs from the prior period without that change being explained. | methodology defining the scope and a site_register of what it covers |
| Everything in scope is included in the information reported for this disclosure — nothing material is left out. | Parts of the population that should be reported are omitted, understating or overstating the disclosure. | site_register of the full population vs the calculation_workbook of what was actually included |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- 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.
Mistakes to avoid when collecting the data
- Wrong owner
The request goes to the wrong team, so the board paper, committee pack, or executive memo is never traced back to the people who actually oversee the relevant decisions.
- Using framework language only
The data call is written in reporting jargon instead of the organisation’s own terms, and staff cannot map it to the board, committees, or management processes they use day to day.
- No scope or boundary set
People collect information without agreeing which entity, business line, or committee sits inside the reporting boundary, so the final dataset mixes in material from outside the intended scope.
- Wrong period basis
The team pulls updates from the wrong reporting window or meeting cycle, so the evidence reflects a different period from the one being reported.
- Mixed counting basis
One source counts meetings, another counts attendees, and a third counts decisions, but the team combines them as if they were the same measure.
- Source labels lost
Original file names, agenda references, and version tags are stripped out during collation, making it impossible to trace each data point back to the source record.
- Separate groups merged
Board-level and committee-level information is blended into one pool even though they should be kept apart, which hides who did what and when.
- Missing evidence trail
The pack is assembled without retaining the supporting notes, dates, and approval trail, so reviewers cannot see how the answer was built or signed off.
- No sign-off record
The draft is circulated informally but nobody records who checked it, who approved it, or when that approval happened, leaving no audit trail for the final text.
Where judgement is often needed
- Group boundary after a deal closes
If a business is bought or sold during the year, explain whether the board-level description covers the full group, only the period after the change, or a like-for-like view, and make the cut-off point clear.
- Different local meanings for the same policy area
Where countries use different legal or operational definitions for the same topic, state which definition you used for the board’s oversight narrative and note any local exceptions that affect how the process is described.
- Entities just inside or just outside the reporting perimeter
For joint ventures, associates, franchises, contractors or other near-boundary arrangements, set out the rule used to decide whether their impacts sit within the board’s oversight account and explain any exclusions.
- Board review timing within the year
If oversight was reviewed at different points in the cycle, choose a consistent timing basis, say when the board or committee last considered the matter, and explain if the timing differs from the reporting period end.
- Using estimates where direct evidence is incomplete
When the board’s oversight story relies on estimates, proxies or sampled information rather than direct records, say what was estimated, why, and whether later measured information changed the picture.
- Rounding and small-number suppression
If figures or counts are rounded, or small values are hidden for confidentiality, disclose the rounding rule or suppression approach so readers can understand the scale of the board’s involvement without being misled.
- Aggregating sensitive stakeholder information
Where stakeholder engagement details cannot be shown at a named or site level for privacy or safety reasons, present them in grouped form and explain the aggregation level used and any material gaps it creates.
- Combining board and executive roles in one narrative
If directors and senior management share responsibilities across approval, updating, oversight and follow-up, describe who does what in practice and avoid implying a single body carries every step unless that is accurate.
- Multiple committees with overlapping oversight
When several committees or the full board each review parts of the process, explain the split of responsibilities and the sequence of review so the reader can see how the oversight chain works.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Food manufacturing · synthetic · written by LRA
This example shows how a reporter can describe governance roles in plain language without repeating the standard’s wording. It also links oversight, stakeholder input, use of findings, and the review cycle in one short narrative.
Synthetic illustration only. Our board and executive team jointly refresh our purpose, values, strategy, policies and sustainability targets, with the board approving the final version and the executive team drafting and updating the content. The board also keeps watch over our risk and impact review process for economic, environmental and social matters, meets stakeholder representatives where needed to inform that oversight, and uses the findings from those reviews when deciding priorities.
- The board’s effectiveness review of this oversight is carried out twice a year, with results discussed in the audit and sustainability committees before any changes are agreed.
Commercial property services · synthetic · written by LRA
This example uses a different sector and a different governance rhythm while still covering the same disclosure points. The wording is intentionally synthetic and should be adapted to the organisation’s actual governance arrangements.
Synthetic illustration only. In our group, senior leaders prepare updates to our mission, strategy, policies and sustainability goals, while the board signs off the final package and checks that it stays aligned with long-term direction. The board supervises the process we use to spot and manage our economic, environmental and social impacts, draws on meetings with tenants, suppliers and community groups to support that work, and considers the resulting actions and priorities when setting direction.
- Directors review how well this oversight process is working once each quarter, using committee reports and management updates to decide whether any changes are needed.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.
Suggested visuals
- Governance roles in sustainability oversight — table: A side-by-side summary of what the board, its committees and senior management do in setting, approving and refreshing the organisation’s sustainability-related purpose, strategy, policies and goals.
- Oversight of impact due diligence — stacked bar: How oversight responsibilities are split across the board, committees and executives for identifying and managing the organisation’s economic, environmental and social impacts.
- Stakeholder input into oversight processes — bar: The different ways the top governance group engages with stakeholders to support impact-related due diligence and related management processes.
- Use of due diligence outcomes in decision-making — table: How the board considers the results of impact-related due diligence and other management processes when reviewing and guiding the organisation.
- Review of process effectiveness over time — line: The frequency of formal reviews of how effective the organisation’s impact-management processes are, shown across reporting periods if more than one period is available.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
Our board reviews our sustainability oversight twice a year.
Better
Our board and committees oversee how we set and update our sustainability direction, check our impact-risk process and stakeholder input, and review it twice a year.
Best
Our board and committees oversee how we set and update our sustainability direction, check our impact-risk process, stakeholder input and the results it produces, and review how well it works every six months; we moved from annual to twice-yearly review because we expanded our risk register and needed faster follow-up on emerging issues.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 2-12 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | ||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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Interconexión Eléctrica S.A. E.S.P. | Electric Utilities / IPP / Energy Traders · Colombia | 2024 | Partial | p. 134 →p. 135 →p. 137 → | ISA Integrated Management Report 2024 → | ey | |||||||||||||||||||||
Evidence in Interconexión Eléctrica S.A. E.S.P.’s reportWhat the report shows Interconexión Eléctrica S.A. E.S.P.'s ISA Integrated Management Report 2024 partially covers the disclosure on governance reporting processes, providing supporting context about how senior executives and employees report to the highest governance body, though no headline value is given (p.135). A reported value related to the disclosure is found on page 137, indicating some level of coverage. However, several narrative items remain unclear or not found within the report, with no quotable evidence available for certain methodology or narrative elements.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Companhia Paranaense de Energia - COPEL | Electric Utilities / IPP / Energy Traders · Brazil | 2024 | Partial | p. 305 →p. 167 →p. 111 → | Integrated Report 2024 → | ey | |||||||||||||||||||||
Evidence in Companhia Paranaense de Energia - COPEL’s reportWhat the report shows Companhia Paranaense de Energia - COPEL’s Integrated Report 2024 provides coverage on governance aspects, including a reference to the highest governance body on page 305 and details on governance development programs on page 84. The report also mentions strategic initiatives such as the Smart Grid Program with a significant investment on page 52. However, several narrative items related to methodology or specific disclosures remain unclear or not found, with no quotable evidence provided for some required narrative elements.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Chailease Holding Company Limited | Banks / Diverse Financials / Insurance · Taiwan | 2024 | Partial | p. 144 →p. 58 →p. 145 → | 2024 Chailease Holding Sustainability Report → | EY | |||||||||||||||||||||
Evidence in Chailease Holding Company Limited’s reportWhat the report shows Chailease Holding Company Limited’s 2024 Sustainability Report provides some coverage of governance-related disclosures, including references to the management team and communication of critical concerns on page 144, and mentions of the highest governance body and evaluation of its performance also on page 144. There is partial supporting context related to social resources and involvement of people on page 54, but no headline values are provided there. However, several narrative items remain unclear or not found in the report, with no quotable evidence available for certain methodology or narrative elements.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
A preparer is drafting the governance section for a group that has a board, an audit committee and a sustainability committee. The board approves the long-term direction, while the committees review policy updates and impact risks during the year.What should be captured about the board and senior leaders’ part in shaping and refreshing the organisation’s purpose, strategy, policies and goals linked to sustainable development?
Model answer. Set out who in the top governance group and senior management helps develop, approve and keep those statements and plans up to date, and make clear how that responsibility is shared between the board and its committees or executives. The description should cover the organisation’s purpose or mission, its strategy, its policies and its goals where they relate to sustainable development.
Why this matters. Explain both who is involved and what they do in keeping the organisation’s direction and commitments current.
A company has a formal due diligence process for impact risks, but the board only receives a short annual summary and never meets stakeholders. Management asks whether that is enough for the disclosure.How should the preparer describe the board’s oversight of the process for finding and managing impacts on the economy, environment and people, including stakeholder involvement?
Model answer. Describe the board’s role in overseeing the process used to identify and manage impacts, and state whether the board itself engages with stakeholders to support that process. If the board does not engage directly, say so plainly and explain the route used instead, if any, without overstating its involvement.
Why this matters. The disclosure is about oversight of the process and whether the board has any stakeholder contact that supports it.
The sustainability team has completed a materiality-style review and produced findings on labour issues, emissions and community effects. The board discussed the report once, but the draft disclosure does not say how those findings influenced decisions.What needs to be explained about the board’s consideration of the results from the organisation’s impact-identification and management processes?
Model answer. State how the board takes account of the outcomes from those processes when it oversees the organisation. The explanation should show what the board does with the findings, such as how they inform decisions, priorities or follow-up actions, rather than just noting that a report was received.
Why this matters. It is not enough to say the board saw the results; explain how those results are used in oversight.
A preparer has written that the board reviews the impact-management process “regularly”, but the board papers show reviews happen twice a year. The same papers also include a short effectiveness check of the process.What should be reported about the board’s review of how well the process works, and what detail is needed on timing?
Model answer. Describe the board’s role in checking how effective the process is, and give the actual review frequency. If the board reviews it twice a year, say twice a year rather than using a vague term like regularly, so readers can understand the cadence of oversight.
Why this matters. When reporting review activity, give the real frequency and make the effectiveness check clear.
Analyse this disclosure across real reports
See how companies actually report GRI 2-12 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
Related & explore
Organizational details Guide ✓Nomination and selection of the highest g… Guide ✓Chair of the highest governance body Guide ✓Delegation of responsibility for managing… Guide ✓Role of the highest governance body in su… Guide ✓Conflicts of interest Guide ✓Communication of critical concerns Guide ✓Collective knowledge of the highest gover… Guide ✓Evaluation of the performance of the high… Guide ✓Remuneration policies Guide ✓Entities included in the organization’s s… Guide ✓Process to determine remuneration Guide ✓Annual total compensation ratio Guide ✓Statement on sustainable development stra… Guide ✓Policy commitments Guide ✓Embedding policy commitments Guide ✓Processes to remediate negative impacts Guide ✓Mechanisms for seeking advice and raising… Guide ✓Compliance with laws and regulations Guide ✓Membership associations Guide ✓Approach to stakeholder engagement Guide ✓Reporting period, frequency and contact p… Guide ✓Collective bargaining agreements Guide ✓Restatements of information Guide ✓External assurance Guide ✓Activities, value chain and other busines… Guide ✓Employees Guide ✓Workers who are not employees Guide ✓Governance structure and composition Guide ✓
Questions this page answers
For GRI 2-12, what should I gather before I start drafting the disclosure?
Use the page’s datapoint list as your starting point: governance role in strategy, oversight of impact checks, stakeholder engagement approach, use of process outcomes, board effectiveness review, and review cadence. The page also gives a step-by-step preparation section to help you turn those inputs into a draft. ↑ section
How do I use the step-by-step 'how to prepare' section for GRI 2-12?
Work through it as a drafting checklist rather than a theory note: it is there to help you set scope, collect the right inputs, and shape the disclosure into a usable draft. The page is designed for practitioners who need to prepare the disclosure in practice, not just read about it. ↑ section
What evidence should I keep for GRI 2-12 if I want to be assurance-ready?
The page includes an evidence pack with five items to support assurance readiness, plus four assurance claims to verify using claim, risk and evidence. Use those together to build a clear audit trail for the disclosure. ↑ section
What are the four assurance claims on the GRI 2-12 page and how do I test them?
The page says there are four claims to verify, each framed around the claim, the related risk and the evidence needed. Use them to check whether your draft is supported by documents and whether the underlying process is defensible. ↑ section
How do I assign ownership for the GRI 2-12 data points?
The page is set up for practitioner use, so ownership should follow the datapoints you need to collect: strategy, oversight, stakeholder engagement, process outcomes, board review and cadence. In practice, that means identifying who can evidence each item before you draft. ↑ section
What common mistakes does the GRI 2-12 page warn me about?
It includes a list of common reporting gaps and mistakes so you can spot weak or incomplete drafting early. Use that section to check whether your disclosure is missing key inputs, unclear on scope, or too thin on evidence. ↑ section
How do I turn the GRI 2-12 data into a draft disclosure?
The page has a draft-output section with narrative starters, visualisation ideas and a GRI content-index line. That gives you a practical route from collected data to a first draft that can be reviewed and refined. ↑ section
Can I use the synthetic example disclosure on the GRI 2-12 page as a template?
Yes, but only as an illustrative guide. The example is synthetic and internally consistent, so it is useful for seeing how the disclosure might read and how a quantitative table could be presented, but it is not a real company example. ↑ section
Where can I find a worked example of GRI 2-12 in a company report?
The page includes a 'From company reports' table that links to real published reports where the topic is disclosed. Use it to see how others have presented the topic in practice, while still drafting to your own facts and evidence. ↑ section
What is in the GRI 2-12 Download Centre and how should I use it?
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise preparation and assurance work, and the PDF as a quick reference while drafting or reviewing. ↑ section
Does the GRI 2-12 page give an ESRS or IFRS mapping I can rely on?
No. The page explicitly says there is no one-to-one ESRS or IFRS equivalent asserted, so it should be used as practitioner guidance for this disclosure rather than as a mapping tool. ↑ section
More questions this page can help with
- GRI 2-12 disclosure checklist for governance role in strategy, oversight of impact checks and board review
- How to evidence stakeholder engagement approach for GRI 2-12
- GRI 2-12 assurance pack: what documents should I include
- How to use the GRI 2-12 Prep & Assurance workbook
- GRI 2-12 common reporting gaps and mistakes to avoid
- What does the GRI 2-12 synthetic example disclosure show
- How to write a draft GRI 2-12 narrative from the page
- GRI 2-12 content index line example
- Where to find company report examples for GRI 2-12
- How to set scope and methodology for GRI 2-12
- Who should own each GRI 2-12 datapoint
- How to make a GRI 2-12 disclosure assurance ready
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
