Disclosure focus
This disclosure asks an organisation to make clear which reporting period its sustainability information covers, how often it reports, and who people should contact if they have questions about the report. In practice, it is about giving readers enough basic context to understand the timing of the information and to know where to direct follow-up queries.
The practical focus is on clarity and accessibility rather than performance data. Organisations should be consistent about the period used, explain the reporting cycle they follow, and provide a reliable contact point that can respond to stakeholder questions. The aim is to help users navigate the report and understand whether the information relates to the whole organisation, a specific reporting cycle, or a particular time window.
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
＋ Show GRI 2-3 sub-elements (LRA working checklist)
State when the report, or the information it contains, was issued.
Give the named contact for any questions about the report or the information reported.
Set out how often sustainability reporting is produced.
State the time covered by the financial statements; if that period is different from the sustainability reporting period, explain why.
State the time covered by the sustainability report.
How to prepare it
1Set the sustainability reporting window first, then confirm how often you issue it. Use the same dates and cycle consistently across the draft so the period and cadence are clear.
2Check the finance reporting period next. If the finance timetable is different from the sustainability one, add a plain explanation for the mismatch.
3Record the publication date for the report, or for the information package if that is what you are issuing. Make sure the date is easy to find and matches the final version.
4Name the contact person or team that readers should use for questions about the report or the reported information. Use a working mailbox or other practical route that will be monitored.
5Gather the source evidence behind each item before drafting the disclosure. Keep the supporting records together so you can show how the dates, frequency, publication date and contact details were chosen.
6Review the completed disclosure against the official source to check that nothing has been missed, altered or added. Confirm the wording, dates and contact details are aligned with the source records and final publication.
Request the data
Request the report timing and contact details
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What dates, cadence, and contact details should we use for the sustainability report, and how does the finance year compare if the two periods are different?
Use your organisation’s own labels first, then map them to the reporting pack. For example, use your usual names for the sustainability report, annual report, financial year, publication date, and report contact rather than framework terms. Check the source material before sign-off.
Weak request
Please provide the GRI 2-3 information for the sustainability report, including the reporting period, frequency, financial reporting period, publication date, and contact point.
Why it fails: It uses framework language only, so the recipient has to translate the ask into their own records. It also does not point to the internal documents or systems that should be checked, or make clear what to do if the finance period is different.
Better request
Please send the report calendar details we should use for the [report name] pack: the period covered, how often we publish, the finance year, a short reason if the finance year is different, the publication date, and the person or team who handles questions about the report. Include the source document or system and use your normal internal terms.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State the time span covered by the sustainability information, how often the organisation issues it, which financial reporting period is used for comparison, and where the report date and enquiry contact are set out.
Context note
Explain what the dates and reporting cycle tell readers about the coverage, timing, and comparability of the information, including whether the sustainability and financial periods are aligned or intentionally different.
Fluctuation statement
If the reporting period, publication date, or comparison period changes from one cycle to the next, briefly explain the reason and note any effect on how the figures should be read.
Content index entry
GRI 2-3 Reporting period, frequency and contact point — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
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.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The team asks the sustainability lead for the publication contact, even though the day-to-day inbox sits with corporate affairs or investor relations.
Framework language only
People record the answer in GRI terms instead of the organisation’s own calendar, reporting cycle, and named mailbox, so the source owner cannot recognise it.
No boundary set
The collector does not define which entity, site, or group of reports the dates and contact details cover, so different teams supply mismatched information.
Wrong time basis
Someone captures the period from the draft report window rather than the actual reporting cycle used by the business, which shifts the dates by mistake.
Mixed counting basis
The file combines annual, half-yearly, and ad hoc reporting patterns in one field, so the final answer no longer shows the organisation’s real cadence.
Source labels lost
Original document names, version tags, or system references are stripped out during collation, making it impossible to trace which record backed each data point.
Separate populations merged
The collector merges financial reporting dates with sustainability reporting dates before checking whether they differ, so the explanation for any mismatch is lost.
Missing evidence trail
The pack contains the values but not the supporting screenshot, email, or approval note, so reviewers cannot see who confirmed the information and when.
No sign-off record
The draft is passed on without a named reviewer and approval date, leaving no audit trail for the period, frequency, publication date, or contact details.
Where judgement is often needed
Acquisition or disposal during the year
If the group changed through a buy-in or sale, state the dates and explain whether the figures cover the full year, only the time the business was owned, or a restated comparison, so readers can see what sits inside the reporting window.
Different local calendars across countries
Where subsidiaries work to different year-ends or cut-off dates, choose one reporting window for the group and explain any local timing differences that affect what is included.
A gap between sustainability and finance timing
If the sustainability cycle does not match the finance cycle, give both periods and a plain reason for the mismatch, such as different close dates or board approval timing.
Publication date versus internal sign-off date
Use the date the report or information was made public, and if internal approval happened earlier or later, keep the public date as the one shown and note the distinction if it could confuse users.
Who to list as the contact point
Name the team, mailbox or person that can handle questions about the report, and if responsibility is shared across functions or regions, pick one clear route and explain it.
Borderline entities and activities
For operations, sites, joint arrangements or other parts of the business that sit near the reporting boundary, decide whether they are in or out on a consistent basis and explain the rule used.
Measured figures versus estimates
If some numbers come from estimates, models or proxies rather than direct records, say which parts are estimated and describe the basis so users can judge the reliability of the period covered.
Rounding and aggregation for privacy
When small counts or sensitive details are combined or rounded to protect privacy, disclose the method used and make sure the published totals still give a fair picture of the reporting period.
One reporting cycle or several updates
If you publish more than once in a year, explain whether each update is a full new cycle or a partial refresh, and keep the dates and scope clear across all versions.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — manufacturing
We publish sustainability information every six months, and this note covers 1 January 2025 to 30 June 2025. Our financial statements follow the same half-year window, so no timing adjustment is needed; the report was issued on 15 August 2025, and questions can be sent to our reporting mailbox at sustainability@company.example. - Reporting cycle: twice yearly. - Financial reporting window: the same six-month period as the sustainability update. - Publication date: 15 August 2025. - Contact point: sustainability@company.example.
This example shows a half-year sustainability update aligned to the same half-year financial reporting window, so no explanation for a mismatch is needed. It also includes a clear issue date and a dedicated contact route for follow-up questions.
Illustrative (synthetic) example — retail
We issue sustainability information once a year, covering 1 April 2024 to 31 March 2025, and the report was released on 20 June 2025. Our financial year runs from 1 January 2025 to 31 December 2025, because our retail trading cycle and stocktake timetable are set on a calendar-year basis; questions about the report should go to our disclosure team at reporting@company.example. - Reporting cycle: annual. - Financial reporting window: calendar year 2025. - Why the two periods differ: our operational and stocktake timetable follows the calendar year. - Publication date: 20 June 2025. - Contact point: reporting@company.example.
This example shows an annual sustainability report that does not match the financial year, and it gives a brief business reason for the difference. It also states when the report was published and where readers can direct questions.
How companies report GRI 2-3
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Interconexión Eléctrica S.A. E.S.P.
Electric Utilities / IPP / Energy Traders · Colombia · 2024
Interconexión Eléctrica S.A. E.S.P.'s 2024 Integrated Management Report specifies the reporting period as January 1 to December 31, 2024, with an annual frequency (p.9), and references the frequency of sustainability report reviews linked to the Sustainability, Technology, and Innovation Committee (p.134). The report also indicates that the reporting period and frequency are detailed in the Report Profile (p.130). However, the report does not provide information on the stakeholders and experts consulted for the report (item c), and while there is some context on prioritization of reported topics, no clear headline value is given (p.143).
Kuehne+Nagel International AG
Air Freight Transportation and Logistics · Switzerland · 2025
Kuehne+Nagel International AG’s Sustainability Report 2025 covers the period from 1 January to 31 December 2025 and was published on 2 April 2026, with a contact point provided for further information (p.70). The report includes data on work-related fatalities on company premises in 2025 and sets a national Lost Time Injury Frequency (LTIF) target for 2026, aiming to maintain or reduce the rate depending on the current level, with figures reported as 7.6, 8.0, and 8.0 (p.48, p.49). However, the report does not clearly specify the frequency of reporting beyond the annual publication or provide detailed explanations of the methodology behind the LTIF targets.
ASE Technology Holding Co., Ltd.
Semiconductors · Taiwan · 2024
ASE Technology Holding Co., Ltd.’s 2024 CSR Report includes information on the reporting period and frequency of sustainability disclosures (p.258) and discusses risk mitigation and response measures related to ethics, compliance, and customer retention (p.47). The report also highlights the existence of dedicated sustainability committees (p.43) and addresses specific risks such as those associated with generative AI (p.48). However, there is no evidence found regarding certain narrative items (c) and (d), indicating gaps or unclear coverage in those areas.
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Scenarios to work through
A group has finished its annual sustainability report for the year ended 31 December 2025. The finance team closes on 31 March, so the sustainability team is using a different year-end and wants to explain that difference in the report.
QWhat period details should be included, and what extra explanation is needed because the two reporting cycles do not match?
Reveal model answer →Hide answer ↑State the sustainability reporting period clearly, say how often the organisation reports on sustainability matters, and give the financial reporting period as well. Because the two periods are not the same, add a short explanation of why the dates differ, rather than leaving the reader to infer it.
Why this matters · Readers need both the sustainability cycle and the finance cycle, plus a plain explanation when they are not aligned.
A preparer is updating a report that is issued every two years, but the draft only says the document covers the latest year and gives a publication date. The team is unsure whether that is enough for a reader to understand the reporting pattern.
QWhat should be added so the report makes the reporting rhythm clear?
Reveal model answer →Hide answer ↑Include a direct statement about how often the sustainability information is published, such as annual, biennial, or another cycle used by the organisation. A date of issue alone does not tell the reader the reporting rhythm, so the frequency needs to be stated separately.
Why this matters · The publication date and the reporting rhythm are different pieces of information, and both need to be clear.
A sustainability report is posted on the company website on 18 April 2026, but the draft contact section only gives a generic web address for the whole organisation. The communications team wants to know whether that is enough for follow-up questions about the report.
QWhat contact detail should be provided so readers know where to direct questions about the report itself?
Reveal model answer →Hide answer ↑Give a specific contact point for questions about the report or the information in it, rather than only a general corporate website. The aim is to make it clear who or where a reader should approach if they want clarification.
Why this matters · The contact detail should point readers to a practical route for report-related questions, not just the organisation in general.
A preparer is drafting a report for a business that publishes sustainability information every year and financial statements for the same 12-month period. The team wonders whether it still needs to mention the finance period and the publication date because the cycles match.
QWhat information still needs to appear in the disclosure even when the reporting periods are aligned?
Reveal model answer →Hide answer ↑Even when the two periods match, the report should still state the sustainability reporting period, the reporting frequency, the financial reporting period, the publication date, and the contact point for questions. The fact that the periods align removes the need for an explanation of a mismatch, but it does not remove the other items.
Why this matters · Alignment between reporting cycles does not reduce the need to state each of the core timing and contact details.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Organizational details → Guide ✓Nomination and selection of the highest governance body → Guide ✓Chair of the highest governance body → Guide ✓Role of the highest governance body in overseeing the management of impacts → Guide ✓Delegation of responsibility for managing impacts → Guide ✓Role of the highest governance body in sustainability reporting → Guide ✓Show all 29 related disclosures →
FAQ
Questions this page answers
For GRI 2-3, what information do I need to gather before I start drafting the disclosure?+−
The page says to prepare five core datapoints: reporting period, reporting cadence, financial period alignment, publication date and a report contact. It also gives a step-by-step preparation section, so it is designed to help you organise the disclosure before writing.
How do I use the GRI 2-3 step-by-step preparation section in practice?+−
Use it as a working checklist to move from collecting the basic reporting details to building a draft disclosure. The page is set up to help you prepare the disclosure, not just read about it.
What should I include in the evidence pack for GRI 2-3 assurance readiness?+−
The page includes an evidence pack with five items to support assurance readiness. Use it to assemble the documents and records that back up the datapoints and claims you plan to disclose.
Which assurance claims do I need to verify for GRI 2-3, and how do I evidence them?+−
The page lists four assurance claims to verify, each with a claim, risk and evidence prompt. That helps you check what could go wrong and what proof you should keep before the disclosure is reviewed.
What are the most common mistakes or reporting gaps on GRI 2-3, and how do I avoid them?+−
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot weak points before you finalise the disclosure. Use it as a pre-submission check against your draft and evidence pack.
How do I turn the GRI 2-3 datapoints into a draft disclosure?+−
The page includes draft-output support such as visualisation ideas, narrative starters and a GRI content-index line. That means you can use it to move from raw reporting details to a first draft and index entry.
Can I use the synthetic example disclosure on the GRI 2-3 page as a template for my own report?+−
Yes, as a drafting aid only. The page says the examples are synthetic and illustrative, so they are there to show structure and presentation rather than provide a real company precedent.
What does the quantitative table in the GRI 2-3 example help me check?+−
It shows how the disclosure can be presented in a table when numbers are involved. Because the example is synthetic, you should use it to test your own layout and internal consistency rather than copy the figures.
How do I use the Prep & Assurance workbook for GRI 2-3?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to support preparation and assurance readiness. Use it to organise the datapoints, evidence and review steps before you finalise the disclosure.
What is the printable Library Card for GRI 2-3, and when should I use it?+−
The Download Centre also provides a printable Library Card in .pdf format. It is a practical companion for keeping the disclosure guidance and key checks to hand while you work through the draft.
Where can I find real published reports that show how GRI 2-3 is disclosed in practice?+−
The page has a 'From company reports' table that links to real published reports at the pages where the topic is disclosed. Use it to see how others have presented the topic in practice, alongside the page’s own synthetic example.
More questions this page can help with
GRI 2-3 reporting period and publication date: what should I collect before drafting?How do I check financial period alignment for a GRI 2-3 disclosure?What is the best way to assign ownership for the GRI 2-3 report contact and datapoints?How do I build an assurance-ready evidence pack for GRI 2-3?What are the four assurance claims on the GRI 2-3 page and how should I use them?How can I use the GRI 2-3 narrative starters to draft the disclosure faster?What should I check in the GRI 2-3 common mistakes section before sign-off?Can I use the GRI 2-3 synthetic example to structure my own table and narrative?How do I use the GRI 2-3 content-index line in a draft report?What does the GRI 2-3 Prep & Assurance workbook help me track?Where do I find the plain-language explainer for GRI 2-3 on the page?How should a sustainability manager use the company report links on the GRI 2-3 page?
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