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London Reporting Academy · Biblioteca delle disclosure

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Cerca per codice, testo del requisito o tema.

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272 schede disclosure pubblicate 312 report pubblicati indicizzati 63.171 pagine di report con citazioni a livello di pagina
Cosa si apre dentro una scheda disclosure Un requisito diventa un fascicolo di lavoro per il team di rendicontazione.
Capire
Cosa chiede il requisito, il suo perimetro e le disclosure collegate.
Preparare
I campi da raccogliere, i probabili owner e le evidenze per ciascun campo.
Richiedere
La domanda al business e la richiesta interna via e-mail o Teams.
Redigere
Note di metodo, spunti di contesto e indicazioni su dove collocarlo nel report.
Verificare
Affermazioni da verificare, lacune ricorrenti, punti di giudizio e rischi di assurance.
Confrontare
Formulazioni illustrative ed esempi da report pubblicati.

Requisito → Dati → Evidenze → Redazione → Revisione

Catalogo delle disclosure Scegli un framework, apri uno standard e poi apri il requisito che ti serve.
GRI 2 — General Disclosures 30 requisiti · 30 schede
GRI 2 General Disclosures

Entity and governance, strategy and policies, stakeholder engagement, and the reporting basis itself.

30 disclosure tutte le schede pubblicate
GRI 3 — Material Topics 3 requisiti · 3 schede
GRI 3 Material Topics

How material topics were determined, the list of them, and how each one is managed.

3 disclosure tutte le schede pubblicate
GRI — Topic Standards (100/200/300/400) 107 requisiti · 107 schede
GRI 101 Biodiversity

Sites in sensitive areas, impact drivers, ecosystem condition, and impacts in the supply chain.

8 disclosure tutte le schede pubblicate In vigore dal 2026
GRI 102 Climate Change

Transition plan, GHG emissions and removals, carbon credits, and a just transition.

10 disclosure tutte le schede pubblicate In vigore dal 2027
GRI 103 Energy

Energy consumption, self-generation, the energy mix and reductions.

5 disclosure tutte le schede pubblicate In vigore dal 2027
GRI 201 Economic Performance

Economic value generated, pension obligations, government support, and climate-related financial effects.

4 disclosure tutte le schede pubblicate
GRI 202 Market Presence

Entry-level wages against local minimums, and senior hires from the local community.

2 disclosure tutte le schede pubblicate
GRI 203 Indirect Economic Impacts

Infrastructure investments and services, and the indirect impacts that follow from them.

2 disclosure tutte le schede pubblicate
GRI 204 Procurement Practices

Proportion of spending on local suppliers at significant locations of operation.

1 disclosure tutte le schede pubblicate
GRI 205 Anti-corruption

Corruption risk assessment, communication and training, and confirmed incidents.

3 disclosure tutte le schede pubblicate
GRI 206 Anti-competitive Behavior

Legal actions for anti-competitive behaviour, anti-trust and monopoly practices.

1 disclosure tutte le schede pubblicate
GRI 207 Tax

Tax approach and governance, stakeholder engagement, and country-by-country reporting.

4 disclosure tutte le schede pubblicate
GRI 301 Materials

Materials used, recycled input materials, and reclaimed products and packaging.

3 disclosure tutte le schede pubblicate
GRI 302 Energy

Energy consumption inside and outside the organization, intensity, and reductions.

5 disclosure tutte le schede pubblicate Sostituito da GRI 103 nel 2027
GRI 303 Water and Effluents

Water as a shared resource, withdrawal, discharge and consumption.

5 disclosure tutte le schede pubblicate
GRI 304 Biodiversity

Sites near protected areas, significant impacts, habitats protected or restored, and IUCN species.

4 disclosure tutte le schede pubblicate Sostituito da GRI 101
GRI 305 Emissions

Scope 1, 2 and 3 emissions, intensity, reductions, ozone-depleting substances and other air emissions.

7 disclosure tutte le schede pubblicate Sostituito da GRI 102 nel 2027
GRI 306 Waste

Waste-related impacts, waste generated, and waste diverted from and directed to disposal.

5 disclosure tutte le schede pubblicate
GRI 308 Supplier Environmental Assessment

New suppliers screened on environmental criteria, and negative impacts in the supply chain.

2 disclosure tutte le schede pubblicate
GRI 401 Employment

New hires and turnover, benefits to full-time employees, and parental leave.

3 disclosure tutte le schede pubblicate
GRI 402 Labor Management Relations

Minimum notice periods for significant operational changes.

1 disclosure tutte le schede pubblicate
GRI 403 Occupational Health and Safety

The OH&S management system, hazard identification, worker participation, and injuries and ill health.

10 disclosure tutte le schede pubblicate
GRI 404 Training and Education

Training hours, skills-upgrading programmes, and performance and career development reviews.

3 disclosure tutte le schede pubblicate
GRI 405 Diversity and Equal Opportunity

Diversity of governance bodies and employees, and the ratio of basic salary and remuneration.

2 disclosure tutte le schede pubblicate
GRI 406 Non-discrimination

Incidents of discrimination, and the corrective actions taken.

1 disclosure tutte le schede pubblicate
GRI 407 Freedom of Association and Collective Bargaining

Operations and suppliers where freedom of association and collective bargaining may be at risk.

1 disclosure tutte le schede pubblicate
GRI 408 Child Labor

Operations and suppliers at significant risk of incidents of child labour.

1 disclosure tutte le schede pubblicate
GRI 409 Forced or Compulsory Labor

Operations and suppliers at significant risk of incidents of forced or compulsory labour.

1 disclosure tutte le schede pubblicate
GRI 410 Security Practices

Security personnel trained in the organization's human rights policies and procedures.

1 disclosure tutte le schede pubblicate
GRI 411 Rights of Indigenous Peoples

Incidents of violations involving the rights of indigenous peoples.

1 disclosure tutte le schede pubblicate
GRI 413 Local Communities

Community engagement and impact assessments, and operations with significant negative impacts.

2 disclosure tutte le schede pubblicate
GRI 414 Supplier Social Assessment

New suppliers screened on social criteria, and negative social impacts in the supply chain.

2 disclosure tutte le schede pubblicate
GRI 415 Public Policy

Political contributions, by country and recipient.

1 disclosure tutte le schede pubblicate
GRI 416 Customer Health and Safety

Health and safety impacts of products and services, and incidents of non-compliance.

2 disclosure tutte le schede pubblicate
GRI 417 Marketing and Labeling

Product and service information requirements, and incidents in labelling and marketing.

3 disclosure tutte le schede pubblicate
GRI 418 Customer Privacy

Substantiated complaints about breaches of customer privacy and losses of customer data.

1 disclosure tutte le schede pubblicate
ESRS 79 requisiti · 75 schede
ESRS 2 General Disclosures

Governance, strategy, impact/risk/opportunity management and the metrics basis every topical standard builds on.

15 disclosure tutte le schede pubblicate
ESRS E1 Climate Change

Transition plan, policies and targets, energy, Scope 1–3 emissions, removals, carbon credits and financial effects.

11 disclosure tutte le schede pubblicate
ESRS E2 Pollution

Pollution of air, water and soil, substances of concern, and the financial effects.

5 disclosure 2 schede pubblicate
ESRS E3 Water and Marine Resources

Water consumption, withdrawal and discharge, marine resources, and the financial effects.

4 disclosure tutte le schede pubblicate
ESRS E4 Biodiversity and Ecosystems

Transition plan, impact metrics on species and ecosystems, and the financial effects.

5 disclosure tutte le schede pubblicate
ESRS E5 Resource Use and Circular Economy

Resource inflows and outflows, waste, and the financial effects.

5 disclosure tutte le schede pubblicate
ESRS G1 Business Conduct

Corporate culture, whistleblowing, corruption and bribery, political influence and payment practices.

6 disclosure tutte le schede pubblicate
ESRS S1 Own Workforce

Working conditions, equal treatment, workforce characteristics, pay gap, and incidents.

16 disclosure tutte le schede pubblicate
ESRS S2 Workers in the Value Chain

Policies, engagement, remediation channels and targets for workers in the value chain.

4 disclosure tutte le schede pubblicate
ESRS S3 Affected Communities

Policies, engagement, remediation channels and targets for affected communities.

4 disclosure tutte le schede pubblicate
ESRS S4 Consumers and End-users

Policies, engagement, remediation channels and targets for consumers and end-users.

4 disclosure 3 schede pubblicate
IFRS S1 S2 - ISSB 87 requisiti · 39 schede
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

Governance, strategy, risk management and metrics for sustainability-related risks and opportunities, plus the general presentation and materiality requirements.

35 disclosure 14 schede pubblicate
IFRS S2 Climate-related Disclosures

Climate governance, transition plans, scenario analysis, Scope 1–3 emissions, and cross-industry and industry-based metrics.

52 disclosure 25 schede pubblicate
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Usa una guida per risolvere la domanda. Usa una scheda per preparare la disclosure.
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Apri le Guide disclosure
Come è costruita questa biblioteca 272 schede disclosure realizzate da professionisti 312 report pubblicati indicizzati 63.171 pagine di report indicizzate con citazioni a livello di pagina AI-powered. Always human-in-the-loop.