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GRI 2: General Disclosures·Disclosure GRI 2-11

Chair of the highest governance body

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale GRI.

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Passaporto pubblicato

Ultima revisione il 2026-07-22
RK Revisionato da Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London Materiale didattico LRA · Non emesso né approvato da GRI

Standard

GRI 2: General Disclosures

Disclosure GRI 2-11

In vigore

2023-01-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-22

Materiale didattico LRA · Non emesso né approvato da GRI

Per preparare questa informativa
4campi da preparare 4affermazioni da verificare 4aree di evidenza

Focus dell’informativa

Disclosure 2-11 requires an organization to report whether the chair of its highest governance body is also a senior executive in the organization. The disclosure does not require the organization to name the individual, although it may do so or cross-reference its governance information.

A senior executive is a high-ranking member of the organization’s management, such as the Chief Executive Officer or an individual reporting directly to the CEO or the highest governance body. The assessment should therefore consider the chair’s actual management position, reporting line and responsibilities, rather than relying only on a job title or on whether the chair manages day-to-day operations.

If the chair is not a senior executive, a clear statement to this effect is sufficient for Disclosure 2-11.

If the chair is also a senior executive, the organization must explain:

1. the chair’s function within the organization’s management;2. the reasons for combining the chair and senior executive roles;3. how conflicts of interest arising from the arrangement are prevented and mitigated.

The highest governance body is the governance body with the highest authority in the organization. The term “Board Chair” should be used only where the Board is the organization’s highest governance body. Where the organization has a two-tier or another non-standard governance structure, the organization should explain the structure and identify the chair or chairs relevant to this disclosure.

If the chair or the chair’s senior executive status changed during the reporting period, the organization should describe the relevant periods and arrangements where this is necessary to avoid a misleading statement. This is an LRA preparation recommendation and not an additional requirement of GRI 2-11.

Reasons for omission are permitted for Disclosure 2-11. Where the organization cannot report a required item, it must identify the affected requirement and provide an applicable reason for omission and the required explanation in its GRI content index.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale GRI.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
Chair and senior executive status State whether the chair of the highest governance body was also a senior executive during the reporting period. Dated source records, governance papers and approval evidence supporting chair and senior executive status. Company Secretariat / Governance
Chair's function in management If the dual role existed, explain the chair's actual function within management. Dated source records, governance papers and approval evidence supporting chair's function in management. Company Secretariat / Governance
Reason for the dual role If the dual role existed, explain why the combined arrangement was used. Dated source records, governance papers and approval evidence supporting reason for the dual role. Company Secretariat / Governance
Conflict prevention and mitigation If the dual role existed, explain how conflicts arising from it were prevented and mitigated. Dated source records, governance papers and approval evidence supporting conflict prevention and mitigation. Company Secretariat / Governance
＋ Mostra i sotto-elementi di GRI 2-11 (checklist di lavoro LRA)

Come prepararla

Identify the highest governance body of the reporting organisation; do not assume that it is always a unitary board.
Collect and reconcile the records for: Chair and senior executive status; Chair's function in management; Reason for the dual role; Conflict prevention and mitigation.
Treat the final three fields as conditional: they apply only if the chair was also a senior executive.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

Confirm whether the chair of the highest governance body was also a senior executive during the reporting period and, if so, provide the management function, rationale and conflict safeguards.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Richiesta migliore

Confirm whether the chair of the highest governance body was also a senior executive during the reporting period and, if so, provide the management function, rationale and conflict safeguards.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

Explain how the chair's position, reporting line and responsibilities were assessed against the GRI definition of senior executive.

Nota di contesto

Describe relevant role-holder or status changes during the reporting period where a reporting-date answer alone would be misleading.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 2-11 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
Chair and senior executive status is reported accurately and completely.The response omits, misclassifies or overstates chair and senior executive status.Dated source records, governance papers and approval evidence supporting chair and senior executive status.
Chair's function in management is reported accurately and completely.The response omits, misclassifies or overstates chair's function in management.Dated source records, governance papers and approval evidence supporting chair's function in management.
Reason for the dual role is reported accurately and completely.The response omits, misclassifies or overstates reason for the dual role.Dated source records, governance papers and approval evidence supporting reason for the dual role.
Conflict prevention and mitigation is reported accurately and completely.The response omits, misclassifies or overstates conflict prevention and mitigation.Dated source records, governance papers and approval evidence supporting conflict prevention and mitigation.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

Naming the chair without answering the dual-role question.
Replacing senior executive with senior management or another broader term.
Assuming highest governance body always means Board.
Describing generic conflict controls rather than conflicts arising from the dual role.
Presenting four working fields as four GRI requirements.
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Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

GRI

GRI 2-11

all’interno di GRI 2: General Disclosures

Apri la fonte ufficiale →

Correlati ed esplora

Organizational details → SchedaNomination and selection of the highest governance body → SchedaRole of the highest governance body in overseeing the management of impacts → SchedaDelegation of responsibility for managing impacts → SchedaRole of the highest governance body in sustainability reporting → Scheda Sfoglia tutte le informative →

Altro in GRI 2 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · GRI 2-11

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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