GRI 2-6 — Activities, value chain and other business relationships

Disclosure focus

This disclosure asks an organisation to describe the main activities it carries out, the parts of the value chain it is involved in, and the other business relationships that matter to how it operates. In practice, the report should give readers a clear picture of what the organisation does, where and how it does it, and which external parties are important to its business model and delivery of products or services.

The practical focus is breadth and relevance across the whole organisation, not just a few flagship sites or headline operations. The aim is to show the full operating footprint and the key relationships that shape it, so users can understand the organisation’s real-world reach, dependencies and connections across its activities and value chain.

Before you start

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Have you settled which sectors your organisation is active in, and are you using the same business classification across the report?
Have you drawn the boundary for your value chain so you know which in-house activities, products, services, customer markets, suppliers, and downstream entities you will cover?
Have you decided which other business links matter enough to include, beyond the main chain of suppliers and customers?
Are you clear what date range or reporting period the description will sit on, so the picture matches the rest of the report?
Can every figure or statement be traced back to a named internal source, and have you checked the underlying records are current?
Have you agreed what counts as a significant change since the last period, so you can spot and explain any shifts in scope or relationships?

Preparation

Key datapoints to prepare

Datapoint	What to capture	Evidence hint	Owner
Active sectors	Name the industry sectors where the organisation currently operates, using the same sector classification used internally for reporting.	Business unit or segment reporting, management accounts, strategy papers, or external filings that list operating sectors.	Strategy / Finance
Value chain activities	Set out the main activities the organisation performs across its value chain, with the organisation’s own operations included.	Operating model documents, process maps, annual report narrative, and business unit descriptions.	Strategy / Operations
Value chain products	Describe the products that sit within the organisation’s value chain and are part of how it creates and delivers value.	Product catalogue, segment disclosures, sales materials, and product governance records.	Commercial / Product
Value chain services	Describe the services that form part of the organisation’s value chain and how they fit into delivery of value.	Service catalogue, customer contracts, operating model documents, and service line reporting.	Commercial / Service Delivery
Markets served	Identify the customer or end-market areas the organisation serves through its value chain.	Sales reporting, regional or customer segment analysis, investor presentations, and market strategy documents.	Commercial / Sales
Supply chain overview	Describe the organisation’s upstream chain of suppliers and the main stages through which inputs reach the business.	Procurement maps, supplier master data, sourcing strategy, and supply chain risk assessments.	Procurement / Supply Chain
Downstream entities	Describe the entities that sit after the organisation in the value chain, such as distributors, resellers, or other intermediaries.	Channel partner lists, distribution agreements, customer route-to-market documents, and sales channel reporting.	Commercial / Sales
Downstream activities	Describe what those downstream entities do in the value chain, such as distribution, resale, installation, or servicing.	Channel agreements, partner operating manuals, route-to-market documents, and customer journey maps.	Commercial / Channel Management
Other business links	List other material business relationships that are relevant but not already covered by the value chain description.	Key contract registers, alliance or partnership lists, franchise records, and strategic relationship inventories.	Legal / Strategy
Period-on-period changes	Explain any major changes in the sector view, value chain, supply chain, or other business relationships compared with the prior reporting period.	Prior-year disclosure, change logs, M&A records, restructuring papers, and updated operating model documents.	Finance / Strategy

Show GRI 2-6 sub-elements (LRA working checklist)

Set out the markets the business sells into as part of its value chain picture.
Set out the products that sit within the business’s value chain picture.
Set out the services that sit within the business’s value chain picture.
Set out the organisations further along the chain from the business.
Set out what those downstream organisations do.
Set out what the business itself does across the chain.
Set out the business’s supply chain as part of the value chain picture.
Explain any material shifts since the last reporting period in the items covered above.
Include any other business links that are relevant.
State the sector or sectors where the business operates.

LRA working checklist - paraphrased; see official source

How to prepare

Set the reporting boundary first: decide which business sectors you operate in, and make sure the scope you use is consistent across the disclosure.
Map the full chain of value creation in plain business terms. Cover your own operations, the goods you sell, the services you provide, the markets you serve, your upstream suppliers, and the organisations and activities further along the chain.
List any other material commercial links that matter to how the business works, even if they sit outside the main chain description.
Gather the source material you will rely on for each part of the response, then turn it into either a concise narrative or a structured set of figures, depending on what best fits the item.
Check whether anything has changed since the prior reporting year. If there are changes, explain them clearly for the sector view, the chain description, and any other business relationships you have reported.
Before finalising, compare your draft with the official source to confirm you have covered every required point, used the right scope, and not left out any required change explanation or exclusion note.

Request the business footprint and relationship map

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

What parts of the business, supply chain, customer base and other external relationships should we describe for the reporting period, and what changed since last year?

Use your organisation’s own operating language first, then map it to the reporting disclosure. For example, use your internal names for business lines, sites, regions, customer groups, supplier tiers, partners and distribution routes rather than framework terms. Keep the wording practical and familiar to the people who hold the source information.

Weak request

Please provide the GRI 2-6 information on activities, value chain and other business relationships.

Why it fails: This uses framework language only, so the owner has to translate the ask before they can answer it. It does not say which internal records are needed, what parts of the business to cover, or how to show changes from the prior period.

Better request

Please send a current summary of our business areas, products and services, markets served, supply chain links, downstream partners and other important external relationships for [reporting period], with a short note on what changed since [prior period]. Use your team’s own terms, include the source file or system, and flag any exclusions or assumptions.

Formal email template

Subject: Request for business footprint and relationship information for [reporting period]

Hi [name/team],

We are preparing the sustainability report and need a clear summary of the business areas we operate in, the products and services we provide, the markets we serve, and the main parts of our supply and downstream network.

Please also include any other important external relationships that shape how the business operates, plus a short note on what has changed since [prior period].

Could you send back:
- a short narrative summary in your team’s own terms;
- a table of the relevant business areas, markets, supply chain links, downstream links and other relationships;
- the source documents or system extracts used;
- the date the information was last updated; and
- a note of any material changes versus [prior period].

Please adapt this to your organisation’s language and check the reporting source before sign-off.

Thanks,
[preparer name]

Short Teams / Slack version

Hi [name/team] — could you share the current business footprint and relationship map for [reporting period]? Please include the main business areas, products/services, markets, supply chain links, downstream partners and any other key external relationships, plus what changed since [prior period]. Use your team’s own terms and attach the source file(s). Thanks.

Industry examples

Manufacturing

Context. A multi-site producer sells finished goods through wholesalers and retailers, with contract manufacturers and logistics partners in the chain.

Adapted request. Please provide the current map of our plants, product lines, sales channels, sourcing network, contract manufacturing arrangements, logistics partners and any other key external relationships for [reporting period], plus changes since [prior period]. Use the names your operations and commercial teams use internally.

Example response. Sites: 4 plants in the UK and 1 in Poland. Product lines: industrial components, consumer packs. Sales channels: direct to OEMs, wholesalers and online retail. Supply chain: raw materials from 38 tier-1 suppliers across 7 countries; 2 contract manufacturers. Downstream: distributors, retailers and service agents in 12 markets. Changes: one new logistics partner added; one contract manufacturer exited in Q3.

Financial services

Context. A group provides lending, wealth services and payment products through branches, digital channels and third-party introducers.

Adapted request. Please share the current summary of our business lines, customer segments, delivery channels, key outsourcing arrangements, introducer relationships and other external partnerships for [reporting period], plus what changed since [prior period]. Use the terms your commercial and operations teams already use.

Example response. Business lines: retail lending, wealth management, merchant payments. Customer segments: personal, SME and institutional. Delivery channels: branch, app, adviser network and partner referrals. External relationships: core banking outsourcer, card processor, introducer network, joint venture in payments. Changes: new adviser channel launched; one legacy outsourcing arrangement ended.

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

Use plain definitions for each business area covered, explain the basis used to group activities, products, services, markets, supply chain links and downstream relationships, and note any judgement used to decide what counts as a significant business relationship.

Context note

These figures and descriptions show where the organisation makes and delivers value, how its operations connect to suppliers and customers, and which parts of the business are most important to understanding its overall footprint.

Fluctuation statement

If the current period differs from the prior year, explain what changed in the business mix, value chain, markets, supply chain or downstream links, and set out the main reason those changes are material.

Content index entry

GRI 2-6 Activities, value chain and other business relationships — [location / page] / [notes]

Download Centre

Professional preparation tools and forms for GRI 2-6. Each download includes a concise “How to use” guide.

XLSPrep & Assurance workbookDatapoints + per-datapoint risk, evidence to check, owner & evidence pack XLSData-request packStrategy / Commercial Operations request — email & message templates, response form, sign-off & industry examples PDFLibrary CardPrintable summary (PDF)

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, wrong language
Teams ask the wrong function for the answer, or they use framework terms that the business does not use, so the source team cannot map the request to its own records.
Scope left vague
People collect a broad description without first agreeing which parts of the business, which parts of the chain, and which outside relationships are in scope, so the final dataset is incomplete or inconsistent.
Current year mixed with old data
Collectors pull figures and descriptions from different reporting periods, so the record set no longer reflects one consistent cut-off point.
Counting bases get blended
One team counts legal entities, another counts sites or contracts, and the results are merged without a clear rule, which makes the underlying population impossible to compare.
Source labels are stripped out
Original file names, system codes, or local category labels are removed during consolidation, so later reviewers cannot trace each item back to the source record.
Separate populations are merged
Information about the business itself, its suppliers, and its downstream counterparties is combined into one list, which hides the differences the disclosure needs to show.
No evidence trail
The team keeps the narrative but not the supporting metadata, such as who supplied it, when it was extracted, and from which system, so the data cannot be checked later.
No sign-off record
Draft inputs move into the reporting pack without a named reviewer or approval step, so nobody can show who confirmed the data before it was used.
Change history not captured
A revised activity map or relationship list replaces the earlier version without noting what changed from the prior period, so the comparison point is lost.

Where judgement is often needed

What counts as in-scope after a buyout or sale
Use the reporting cut-off you have set for the period, then explain any additions or removals from the business map caused by acquisitions or disposals so readers can see why the picture changed.
How to handle different country labels for the same line of work
Where local legal or commercial labels differ, group them under the organisation’s own operating categories and explain the mapping you used so the sector view stays consistent across locations.
Whether to include borderline downstream parties
If a customer, distributor, agent or other party sits near the edge of the business map, decide whether it is part of the chain you are describing and state the basis for that call.
How far to go with indirect suppliers and users
Set a clear practical limit for the chain you describe, then say where you stopped and why, especially if the next layer is known but not fully mapped.
Choosing between actual counts and estimates
When complete records are not available, use a reasonable estimate only if you can explain the method, the source data and any material gaps against measured figures.
Rounding and small-number treatment
Apply one rounding approach across the disclosure, and note it if small numbers or percentages are rounded in a way that could affect how the business footprint is read.
Protecting sensitive relationship data
If naming a partner, customer or other counterpart would create privacy or confidentiality issues, aggregate the information and explain the level of grouping used.
Deciding what changed since last year
For the comparison with the prior period, flag only changes that are meaningful to the business map or chain description and explain whether they came from scope shifts, restructuring or a new way of classifying activities.

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Specialist food manufacturing · synthetic · written by LRA

Synthetic illustration only. We explain that we operate in specialist food manufacturing and set out how our business works from raw ingredients to finished products and customer delivery. - Our own activities cover ingredient sourcing, blending, packaging and quality control; our products are chilled ready meals and ambient sauces; our services include private-label production and recipe development; and we sell mainly to UK grocery retailers, foodservice distributors and export customers. - Upstream, we rely on farms, ingredient processors, packaging suppliers and logistics providers; downstream, our products move through retailers, wholesalers and catering operators to households, restaurants and institutional kitchens, whose activities are storage, resale and meal preparation. - We also note other important links such as contract manufacturers, cold-chain carriers and a minority joint venture in a seasoning plant; compared with the prior year, we added a new export market in Ireland, exited one low-volume retail line and brought a packaging step in-house, so the picture of our business links changed in all three areas.

This example shows how a reporter can describe the business model in plain language, covering what it does, what it sells, the services it provides, where it sells, who supplies it, who sits after it in the chain, and other material relationships, while also flagging year-on-year changes.

Regional passenger transport · synthetic · written by LRA

Synthetic illustration only. We operate in regional passenger transport and describe the flow of our business from vehicle operation through to passenger journeys and related support services. - Our core work is running bus and coach routes, maintaining vehicles and managing timetables; our services include ticketing, school transport contracts and charter hire; our markets served are commuters, students, leisure travellers and local authorities across three regions. - Our supply chain includes vehicle makers, fuel and energy providers, maintenance contractors, software vendors and depot landlords; the entities after us are passengers, corporate travel buyers, public-sector route sponsors and onward transport operators, whose activities include travel, trip planning and connecting services. - We also disclose other relevant business links such as a fleet leasing arrangement, a fuel hedging counterparty and a shared-ticketing partnership; versus the previous period, we expanded into one new region, added two school routes and ended a charter partnership, so the description of our business links has shifted since last year.

This example illustrates a transport reporter describing its operating scope and chain of relationships in narrative form, including upstream inputs, downstream users, other business ties and the main changes since the prior period.

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

Business footprint by sector — table: The sectors the organisation operates in, presented as a concise list or matrix to show where its main business activity sits.
Value chain overview — stacked bar: How the organisation’s own operations, products, services, markets, supply chain and downstream relationships fit together across the value chain.
Activities, products and services mix — bar: The main types of activity, product and service the organisation provides, so readers can see the relative emphasis of each part of the business.
Markets served and downstream reach — map: The places or market areas the organisation serves, alongside the main downstream entities linked to its business.
Supply chain and other business links — table: Key upstream suppliers and other important business relationships that help explain how the organisation operates.

From a number to a disclosure

What separates a figure from a disclosure.

Basic

We operate in two sectors.

Better

We operate in two sectors, and our business spans manufacturing, product sales, after-sales services, three customer markets, a supplier network, and downstream partners.

Best

We operated in two sectors during the year, with our business covering manufacturing, product sales, after-sales services, three customer markets, our supplier network, and downstream partners; this was unchanged from the prior period, apart from one new distribution partner added to widen reach.

From company reports

Real published reports Compare side by side →Get it free

Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 2-6 — these are report practice, not exact disclosure examples.

Company

Sector · Country

Year

Match

Page

Report

Assurance

Enagás, S.A.

Gas Utilities · Spain

2025

Partial

p. 71 →p. 198 →p. 199 →

2025 Annual Report Enagás →

ey

Evidence in Enagás, S.A.’s report

What the report shows

Enagás, S.A.'s 2025 Annual Report provides several covered datapoints related to its value chain and business model, including specific figures on sectors such as natural gas and professional services (p.53), processes for engaging with value chain workers about impacts (p.198), and details on the business environment and organisation (p.251). The report also addresses supply chain actions and material impacts in line with ESRS and GRI standards (p.266, p.277). However, some narrative items lack clear headline values or are not found in the report, indicating partial or missing information on certain aspects of the disclosure.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
Active sectorsA reported value was found on this page.	covered	p. 53
Value chain activitiesA reported value was found on this page.	covered	p. 198
Value chain productsSupporting context was found, but no headline value.	partial	p. 223
Value chain servicesNo quotable evidence was found in this report.	not found	—
Markets servedA reported value was found on this page.	covered	p. 251
Supply chain overviewA reported value was found on this page.	covered	p. 277
Downstream entitiesNo quotable evidence was found in this report.	not found	—
Downstream activitiesNo quotable evidence was found in this report.	not found	—
Other business linksA reported value was found on this page.	covered	p. 266
Period-on-period changesNo quotable evidence was found in this report.	not found	—

Source trail

p. 53services sector Natural gas 824 0 Professional and commercial services sector 38,523 38,162 Capital markets sector 29 287 TOTAL
p. 198chain workers u S2-2 Processes for engaging with value chain workers about impacts u S2-3 Processes
p. 85S2 Workers in the Value Chain Strategy Related to ESRS 2 SBM-2: Interests and views of stakeholder 196 Related to ESRS 2 SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model 196-197 Impact, risk and opportunity management S2-1: Policies related to value chain…
p. 105CCA 0 0.00 % EL EL N/EL N/EL N/EL N/EL 0.0 % Data processing, hosting and related activities 8.1 CCM / 8.1 CCA 0 0 .00 % EL EL N/EL N/EL N/EL N/EL 0.0 % Demolition and wrecking of buildings and other structures 3.3 CE 0 0.00 % N/EL N/EL N/EL N/EL EL N/EL 0.0 % OpEx of taxonomy-eligible but not…
p. 251business model including its business environment, organisation and structure (ESRS 2) SBM-1 46-55 Markets in which
p. 277supply chain and actions taken ESRS 2 SBM-3 S11.10.9 GRI Standard Content Requirement to disclose ESRS, other
p. 266Activities and workers 2-6 Activities, value chain and other business relationships ESRS 2 SBM-1 2-7 Employees
p. 223chain with a risk-based approach, critical suppliers are considered to be those belonging to families of products or services
p. 202Supply chain As part of the company’s management of its supply chain with an approach
p. 30Business Impact Analysis) and BCPs (Business Continuity Plan) to respond to different cyber-attack scenarios. • Supply chain assessment

Delta Electronics, Inc.

Technology Hardware and Equipment · Taiwan

2024

Partial

p. 44 →p. 120 →p. 43 →

2024 Delta ESG Report →

PwC

Evidence in Delta Electronics, Inc.’s report

What the report shows

Delta Electronics, Inc.'s 2024 ESG Report provides data on downstream activities and supply chain emissions, including specific percentages for purchased goods and services (20.9%) and capital goods (1.9%) on page 122. The report also references waste generation and reduction efforts on page 241 and discusses activities related to a green low-carbon supply chain on page 237. However, there is no quotable evidence found for narrative item (a) and several other narrative items remain unaddressed or unclear in the report.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
Active sectorsNo quotable evidence was found in this report.	not found	—
Value chain activitiesA reported value was found on this page.	covered	p. 122
Value chain productsA reported value was found on this page (%).	covered	p. 122
Value chain servicesNo quotable evidence was found in this report.	not found	—
Markets servedA reported value was found on this page.	covered	p. 19
Supply chain overviewA reported value was found on this page (%).	covered	p. 122
Downstream entitiesNo quotable evidence was found in this report.	not found	—
Downstream activitiesNo quotable evidence was found in this report.	not found	—
Other business linksA reported value was found on this page.	covered	p. 237
Period-on-period changesA reported value was found on this page.	covered	p. 241

Source trail

p. 122activities Downstream activities 120 2024 Delta Electronics ESG Report About the Report A Word from the Management Overview Sustainable
p. 122products Category 12 173 / 0.8% End-of-life treatment of sold products Category 13 15 / 0.1% Downstream leased assets
p. 234products' transportation C10 Processing of Sold Products 59 49 38 46 Calculated by the processing of the sold products C11 Use of Sold
p. 19Markets Index for 12 consecutive years • Delta Electronics (Thailand) was listed in the Dow Jones Best-in-Class World
p. 122supply chain. Category 1 4,694 / 20.9% Purchased goods & services Category 2 436 / 1.9% Capital goods Category 3 28 / 0.1% Fuel
p. 237Activities and Workers 2-6 Activities, value chain and other business relationships 4.5.3 Green Low-Carbon Supply Chain 73-76 2-7 Employees
p. 241significant waste-related impacts 5.5.2 Waste Generation and Reduction Effectiveness 135-136 306-2 Management of significant
p. 66Significant Suppliers in 2024 accounted for 80%. The total number of Significant Suppliers in non Tier
p. 112chain coverage: Upstream activities, own operations, downstream activities or customers • Time horizon: According to Group risk management definitions, short
p. 42Value Chain Impact Value Impact Type Currency Value Trend ESG Issue Company Operation Environmental externalities: Benefits of using renewable electricity Direct Long-term Global Energy Management Environmental externalities: Benefits of energy-saving measures in the manufacturing process Direct Long-term Global…
p. 41Chain Impact Value Impact Type Currency Value Trend ESG Issue Supply Chain Social externalities: Procurement drives supply chain output value

Interconexión Eléctrica S.A. E.S.P.

Electric Utilities / IPP / Energy Traders · Colombia

2024

Partial

p. 131 →p. 69 →p. 103 →

ISA Integrated Management Report 2024 →

ey

Evidence in Interconexión Eléctrica S.A. E.S.P.’s report

What the report shows

Interconexión Eléctrica S.A. E.S.P.'s 2024 Integrated Management Report provides evidence of flexibility in risk appetite and resource optimisation between ISA and its companies (p.58), as well as information on new employee hires under human talent development (p.146). The report also indicates no significant changes in other relevant business relationships (p.131). However, the report offers only partial context on supply chain and mergers or acquisitions without headline values (pp.47, 130), and several narrative items lack quotable evidence entirely.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
Active sectorsNo quotable evidence was found in this report.	not found	—
Value chain activitiesA reported value was found on this page.	covered	p. 58
Value chain productsNo quotable evidence was found in this report.	not found	—
Value chain servicesA reported value was found on this page.	covered	p. 146
Markets servedNo quotable evidence was found in this report.	not found	—
Supply chain overviewSupporting context was found, but no headline value.	partial	p. 47
Downstream entitiesSupporting context was found, but no headline value.	partial	p. 130
Downstream activitiesNo quotable evidence was found in this report.	not found	—
Other business linksEvidence was found on this page.	covered	p. 131
Period-on-period changesNo quotable evidence was found in this report.	not found	—

Source trail

p. 58activities 8 Flexibility in risk appetite and versatility to pursue new business opportunities 9 Optimization of resources between ISA and the companies
p. 143Describe the process followed to determine the material topics, including: x See: Materiality analysis 58 - 61 x i. how actual
p. 132describe: See: Annexes Additional information (Attractive and sought-after employer) Additional information pp 33 x i. the most common types
p. 78Activities and execution % 92.9 Cultural traditions of OSH excellence 100 Information and communication management 91.1 Technical knowledge in the field
p. 146supply of services Additional information pp 267 Development and care of human talent GRI 401-1 New employee hires
p. 131activities. x x c. Indicate other relevant business relationships; describe any significant changes. x There were no significant changes x Integrated
p. 55chain (including governments, suppliers, strategic allies, among others), regulatory adequacy, and technological developments, which can slow down or accelerate
p. 87activities: Company that strives to minimize the en- vironmental impact of its activities, maxi- mizing eco-efficiency, and meeting or ex- ceeding
p. 47Supply chain PO Political AM Environmental TI Cybersecurity and information technologies CH Human capital and labor relations SO Social
p. 48Supply chain PO Political AM Environmental TI Cybersecurity and information technologies CH Human capital and labor relations SO Social
p. 46Supply chain Project design and construction Occupational Safety and Health Cybersecurity and IT Business operation Fraud, corruption, and bribery
p. 130describe the approach to mergers, acquisitions and demergers of entities or parts of such entities; x x iii. if and how the focus

Check your understanding

A group runs a UK-based design business that also sells through an online marketplace and a small wholesale arm. The draft report currently says only that it is a 'consumer brand'.What should the preparer do so the description of where the group operates is usable for readers?

Model answer. Set out the sectors the group is active in, using plain business language that matches how it actually earns revenue. A label such as 'consumer brand' is too vague on its own if it does not show the relevant sectors.

Why this matters. Readers need a clear sector view, not just a broad self-description.

The reporting team has mapped the business and can explain manufacturing, product sales, after-sales support, and the main customer regions. It has not yet written anything about suppliers or the firms that handle distribution after sale.How should the preparer decide what belongs in the value-chain description for this disclosure?

Model answer. Include the main parts of the chain around the business itself: what the organisation does, what it sells, what services it provides, which markets it serves, and the supply side as well as the downstream side. The description should cover the entities after the organisation and what those entities do, not just the company’s own operations.

Why this matters. The chain description should run from suppliers through the business to downstream partners and their roles.

A retailer has a long-term logistics contract, a joint venture warehouse, and a franchise network. The draft disclosure mentions only the retailer’s own stores and direct suppliers.Should these other commercial links be included, and if so, how should the preparer think about them?

Model answer. Yes. Any other business links that matter to understanding how the organisation operates and reaches customers should be reported, even if they are not part of the core supply chain narrative. The aim is to give a fuller picture of the organisation’s wider commercial relationships.

Why this matters. Do not stop at direct suppliers and customers if other material business links shape the model.

A manufacturer acquired a packaging business mid-year, exited one export market, and began using a new contract assembler. The prior-year report described a different footprint and different downstream partners.What should the preparer do about year-on-year changes in the sector, chain description, and other business relationships?

Model answer. Explain the significant shifts compared with the previous period, rather than repeating last year’s wording. The update should show what changed in the sectors, the chain, and the wider business links so readers can understand the current picture.

Why this matters. Material changes from the prior period should be made explicit, not left for readers to infer.

Analyse this disclosure across real reports

See how companies actually report GRI 2-6 — 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.

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Related framework references

How this disclosure maps across the major reporting frameworks.

GRIPrimary

GRI 2-6

within GRI 2: General Disclosures

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Organizational details Guide ✓Nomination and selection of the highest g… Guide ✓Chair of the highest governance body Guide ✓Role of the highest governance body in ov… 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 ✓Employees Guide ✓Workers who are not employees Guide ✓Governance structure and composition Guide ✓

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Questions this page answers

What data do I need to collect for GRI 2-6 before I start drafting the disclosure?

Use the page’s datapoint list as your starting checklist: active sectors, value chain activities, products and services, markets served, supply chain overview, downstream entities and activities, other business links, and period-on-period changes. The page also gives a step-by-step preparation section to help you turn that list into a workable data request. ↑ section

How should I scope GRI 2-6 if the business has multiple sectors, markets and value chain links?

The page points you to capture the organisation’s active sectors, markets served, supply chain overview and downstream links, so scope should follow the actual business footprint rather than a single team’s view. Use the preparation steps to agree what is in scope before drafting. ↑ section

Who should own the GRI 2-6 data collection across HR, operations and sustainability teams?

The page does not assign roles, but it is designed to help you coordinate ownership by showing which datapoints need input from different parts of the business. In practice, use the preparation section and workbook to allocate each item to a named data owner. ↑ section

What evidence should I keep for GRI 2-6 to be ready for assurance?

The page includes an evidence pack with five items and four assurance claims to verify, each framed around claim, risk and evidence. Use those materials to build a file that shows where the data came from, how it was checked, and what supports the final disclosure. ↑ section

What are the common mistakes people make when drafting GRI 2-6?

The page has a section on common reporting gaps and mistakes, so it is meant to help you spot missing scope, incomplete data and weak support before sign-off. Use it as a pre-submission check against your draft and evidence pack. ↑ section

How do I use the Prep & Assurance workbook for GRI 2-6?

The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the datapoints, preparation steps and assurance checks. Use it to track what has been collected, what is still missing, and what evidence supports each item. ↑ section

What should the draft output for GRI 2-6 include?

The page gives draft-output ideas covering visualisations, narrative starters and a GRI content-index line. That means you can use it to turn raw data into a first-pass disclosure rather than starting from a blank page. ↑ section

Can I use the synthetic example disclosure on the GRI 2-6 page as a template?

Yes, as an illustrative guide only. The page says the example is synthetic and includes a quantitative table, so you can use it to see how the disclosure might look without treating it as a real company example. ↑ section

Where can I find real published reports that show how GRI 2-6 is disclosed in practice?

The page includes a 'From company reports' table that links to real published reports at the pages where the topic is disclosed. Use it to compare approaches and see how others present similar information. ↑ section

Does the GRI 2-6 page give an exact ESRS or IFRS mapping I can rely on?

No. The page explicitly says it does not assert a one-to-one ESRS or IFRS equivalent, so it should be used as practitioner guidance for this disclosure rather than as a mapping tool. ↑ section

Activities, value chain and other business relationships

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