Vai al focus dell’informativa

Biblioteca delle disclosureGuida pratica per ogni informativa di rendicontazione

GRI 2: General Disclosures·Disclosure GRI 2-25

Processes to remediate negative impacts

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.

Passaporto pubblicato

Ultima revisione il 2026-07-23
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 2-25

In vigore

2023-01-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-23

Materiale didattico LRA · Non emesso né approvato da GRI

Focus dell’informativa

Disclosure 2-25 requires an organization to describe its commitments and processes for providing for or cooperating in the remediation of negative impacts that it identifies it has caused or contributed to.

Where a negative impact is directly linked to the organization’s operations, products, or services by a business relationship and the organization has not contributed to the impact, the organization is not responsible for providing for or cooperating in remediation. It can, however, play a role in remediation. Directly linked impacts should therefore be addressed separately from impacts caused or contributed to.

Remedy or remediation means the means used to counteract or make good a negative impact. Depending on the circumstances, remedies can include apology, restitution, restoration, rehabilitation, financial or non-financial compensation, guarantees of non-repetition, injunctions or sanctions. Internal corrective or disciplinary action should not automatically be presented as remedy for an affected stakeholder.

The organization must describe its approach to identifying and addressing grievances, including the grievance mechanisms it has established or participates in. A grievance mechanism is a routinized state-based or non-state-based, judicial or non-judicial process through which stakeholders can raise grievances and seek remedy.

Grievance mechanisms should be distinguished from whistleblowing mechanisms. Whistleblowing mechanisms enable individuals to report wrongdoing or breaches of law regardless of whether the reporters themselves have been harmed and are reported under Disclosure 2-26. A shared channel can be relevant to both disclosures only where its different purposes, users and processes are explained clearly.

The organization should identify the intended purpose and users of each grievance mechanism, the impacts or topics it covers, how it operates and who administers it, whether it operates centrally or locally, how grievances are investigated, whether information is communicated to the highest governance body, how confidentiality and non-retaliation are protected, and whether users can raise grievances anonymously or through a third-party representative.

Grievance mechanisms can include operational-level mechanisms, collective-bargaining mechanisms, state-based judicial and non-judicial mechanisms, industry-association mechanisms, and mechanisms administered by international organizations, civil-society organizations or multi-stakeholder initiatives.

The organization must also describe other processes through which it provides for or cooperates in remediation. These are processes other than grievance mechanisms and can lead to remediation without a formal complaint, for example when an actual impact is identified through an impact assessment, human rights due diligence, monitoring, an audit or a civil-society report.

The organization must describe how stakeholders who are intended users of its grievance mechanisms are involved in their design, review, operation and improvement. General stakeholder engagement should not be presented as intended-user involvement unless it specifically concerns the grievance mechanisms and influences how they are designed or operated.

The organization must describe how it tracks the effectiveness of grievance mechanisms and other remediation processes and provide examples of effectiveness, including stakeholder feedback. Effectiveness can be assessed against the UN Guiding Principle 31 criteria: legitimacy, accessibility, predictability, equitability, transparency, rights-compatibility, continuous learning, and, for operational-level mechanisms, engagement and dialogue.

The organization can additionally report how intended users are informed and trained, the hours and languages in which mechanisms are available, non-retaliation protections, user satisfaction, the number and types of grievances, percentages addressed, resolved and resolved through remediation, repeated or recurring grievances, and changes made in response to lessons learned.

Quantitative grievance information is optional and is unlikely to be sufficient on its own. A low number of grievances can mean that few incidents occurred, but it can also indicate that intended users do not know about or trust the mechanism. Closure rates should not be presented as remediation rates unless the reported cases resulted in remedy.

The operation of grievance mechanisms and other remediation processes is reported under Disclosure 2-25. Actual actions taken to remediate negative impacts for material topics are reported under GRI 3-3-d-ii. Environmental remediation falls within Disclosure 2-25 only where it is connected to impacts on stakeholders or to grievances raised by stakeholders.

If the organization has not established or does not participate in a grievance mechanism, does not have other remediation processes, does not involve intended users, or does not track effectiveness, it should report this fact directly. Reasons for omission are permitted where required information exists but cannot be reported; the affected requirement, applicable reason and required explanation must then be provided in the 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
Commitments to provide for or cooperate in remediation Describe commitments and processes for remediation where the organisation caused or contributed to negative impacts. Dated source records, governance papers and approval evidence supporting commitments to provide for or cooperate in remediation. Human Rights / Legal / Sustainability
Approach to grievances and grievance mechanisms Describe the approach to identifying and addressing grievances, including mechanisms established or participated in. Dated source records, governance papers and approval evidence supporting approach to grievances and grievance mechanisms. Human Rights / Legal / Sustainability
Other remediation processes Describe remediation processes other than grievance mechanisms. Dated source records, governance papers and approval evidence supporting other remediation processes. Human Rights / Legal / Sustainability
Intended-user involvement Describe how intended users are involved in grievance-mechanism design, review, operation and improvement. Dated source records, governance papers and approval evidence supporting intended-user involvement. Human Rights / Legal / Sustainability
Effectiveness tracking Describe how the effectiveness of grievance mechanisms and other remediation processes is tracked. Dated source records, governance papers and approval evidence supporting effectiveness tracking. Human Rights / Legal / Sustainability
Examples of effectiveness and stakeholder feedback Provide examples of effectiveness, including stakeholder feedback. Dated source records, governance papers and approval evidence supporting examples of effectiveness and stakeholder feedback. Human Rights / Legal / Sustainability
+ Mostra i sotto-elementi di GRI 2-25 (checklist di lavoro LRA)

Come prepararla

Separate impacts caused or contributed to from impacts only directly linked through business relationships, and distinguish grievance mechanisms from whistleblowing channels.
Collect and reconcile the records for: Commitments to provide for or cooperate in remediation; Approach to grievances and grievance mechanisms; Other remediation processes; Intended-user involvement; Effectiveness tracking; Examples of effectiveness and stakeholder feedback.
A shared channel can support GRI 2-25 and GRI 2-26 only where its different purposes, intended users and processes are explained.
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.

Provide remediation commitments, mechanism and process inventories, intended-user involvement records, effectiveness methodology, stakeholder feedback and evidence of resulting improvements or remedies.

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

Richiesta migliore

Provide remediation commitments, mechanism and process inventories, intended-user involvement records, effectiveness methodology, stakeholder feedback and evidence of resulting improvements or remedies.

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

Distinguish remedy for affected stakeholders from internal corrective action and do not treat case closure automatically as remediation.

Nota di contesto

State directly where a mechanism, other remediation process, intended-user involvement or effectiveness tracking does not exist.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 2-25 — 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

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
Commitments to provide for or cooperate in remediation is reported accurately and completely.The response omits, misclassifies or overstates commitments to provide for or cooperate in remediation.Dated source records, governance papers and approval evidence supporting commitments to provide for or cooperate in remediation.
Approach to grievances and grievance mechanisms is reported accurately and completely.The response omits, misclassifies or overstates approach to grievances and grievance mechanisms.Dated source records, governance papers and approval evidence supporting approach to grievances and grievance mechanisms.
Other remediation processes is reported accurately and completely.The response omits, misclassifies or overstates other remediation processes.Dated source records, governance papers and approval evidence supporting other remediation processes.
Intended-user involvement is reported accurately and completely.The response omits, misclassifies or overstates intended-user involvement.Dated source records, governance papers and approval evidence supporting intended-user involvement.
Effectiveness tracking is reported accurately and completely.The response omits, misclassifies or overstates effectiveness tracking.Dated source records, governance papers and approval evidence supporting effectiveness tracking.
Examples of effectiveness and stakeholder feedback is reported accurately and completely.The response omits, misclassifies or overstates examples of effectiveness and stakeholder feedback.Dated source records, governance papers and approval evidence supporting examples of effectiveness and stakeholder feedback.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

Treating whistleblowing channels automatically as grievance mechanisms.
Presenting disciplinary action as remedy for an affected stakeholder.
Omitting other remediation processes outside formal grievances.
Using general stakeholder engagement instead of intended-user involvement.
Presenting low case volumes or high closure rates as proof of effectiveness.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

Chiedi all’assistente IA di Study Studio di questa informativa

Ottieni risposte pratiche per il tuo contesto di rendicontazione. Le prime due risposte sono gratuite: iscriviti gratis a LRA Community per continuare senza limiti.

Prova Come preparo GRI 2-25? Quali dati devo raccogliere? Quali errori devo evitare?
2 risposte gratuite

Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

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

GRI

GRI 2-25

all’interno di GRI 2: General Disclosures

Apri la fonte ufficiale →

Correlati ed esplora

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

Approfondisci · GRI 2-25

Impara a preparare questa informativa dall’inizio alla fine

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →
Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
/it/knowledge-hub/disclosure-cards/gri-2-25/