Biblioteca delle disclosureGuida pratica per ogni informativa di rendicontazione

GRI 2: General Disclosures·Disclosure GRI 2-4

Restatements of information

Q: For GRI 2-4, what data do I need to collect before I start drafting the disclosure?

Collect the previously published value or wording, the restated value, affected period and disclosure or KPI, specific reason, qualitative and quantitative effect, recalculation method, approval trail and every location where the comparative information must be updated. If there were no restatements, retain confirmation and draft a direct statement.

Q: How do I use the step-by-step 'how to prepare' section for GRI 2-4 in practice?

Use it to distinguish published prior-period information from internal pre-publication corrections, apply the documented restatement criteria, capture reasons and effects, reconcile comparative values across the reporting suite and confirm either the restatements or a direct no-restatements statement.

Q: What should I include in the evidence pack for GRI 2-4 if I want to be assurance-ready?

Prepare the previous sustainability report, restatement register, original and recalculated workbooks, old-to-new bridge, methodology or system change records, relevant transaction documents, corrected comparative tables, approvals and a cross-report consistency check.

Q: What are the assurance claims I need to verify for GRI 2-4?

The nine checks cover completeness against the restatement criteria, identification of affected periods and items, reasons, effects, quantitative change, consistency, traceability, approval and the direct statement required when no restatements were made.

Q: What are the most common mistakes or reporting gaps on GRI 2-4?

Key gaps include silently replacing a published value, giving a reason without an effect, omitting the original or quantitative change, using a generic methodology explanation, failing to identify affected periods and items, inconsistent revised values, missing significance criteria, treating an internal correction as a restatement, and saying nothing when there were no restatements.

Q: How do I turn the GRI 2-4 data into a draft narrative and content-index line?

The page includes draft-output support, including narrative starters and a GRI content-index line. You can use those to turn the collected data into a first-pass disclosure and then tailor the wording to your company’s facts.

Q: Are there example disclosures for GRI 2-4 that I can use as a model?

Yes. The synthetic examples show originally reported and restated values, the resulting change, a specific reason and the effect. A separate example shows the brief statement that can be used when no restatements were made. Adapt the structure, not the fictional facts.

Q: How should I use the Prep & Assurance workbook for GRI 2-4?

The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to support preparation and assurance readiness. Use it to organise the required inputs, evidence and review steps before drafting.

Q: What is the printable Library Card for GRI 2-4 used for?

The Download Centre also includes a printable Library Card in .pdf format. It is a practical companion for keeping the disclosure requirements, preparation steps and evidence prompts in one place.

Q: Where can I find real published company reports that disclose this topic?

Use the ‘How companies report GRI 2-4 in practice’ cards. Each card links to relevant report pages and distinguishes evidence for the reason from evidence for the effect; a company example is not a model of complete compliance unless every element is supported.

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.

Apri la fonte ufficiale GRI Confronta report reali → ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-07-18

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 2-4

In vigore

2023-01-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-18

Materiale didattico LRA · Non emesso né approvato da GRI

Per preparare questa informativa

2campi da preparare 9affermazioni da verificare 10aree di evidenza 3esempi da report

Focus dell’informativa

Disclosure 2-4 requires an organisation to report any restatements of information from previous reporting periods and explain the reasons for and effects of each restatement. A restatement is a revision of information previously reported for an earlier period. Internal corrections made before information is published do not constitute a restatement under Disclosure 2-4.

Restatements can arise from an error, a change in the base period or length of the reporting period, a change in the nature of the business, a change in measurement methodology or definitions, or a disposal, merger or acquisition. An ordinary year-on-year movement, a future-only methodology change, a target update or a correction that does not affect previously reported information is not automatically a restatement.

GRI Guidance says the organisation should disclose the criteria used to determine whether a change or error is significant enough to require a restatement. The assessment should consider whether the change could influence information users’ decisions. For quantitative information, the organisation should specify the quantitative change, for example by showing the originally reported value, the restated value and the resulting absolute or percentage change.

If no restatements were made during the reporting period, a brief direct statement is sufficient. Reasons for omission are not permitted for Disclosure 2-4.

The two datapoints below are an LRA operational decomposition of the reasons and effects contained within the single requirement in Disclosure 2-4-a; they are not separate official GRI disclosures.

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

Prima di iniziare

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

Has any information published for a previous reporting period been revised, or are the identified changes only internal corrections made before publication? Can you explain, in plain business terms, why those earlier numbers or statements changed? Have you checked what the revised figures mean for the reported picture, and can you describe the impact clearly? Are the restated items traceable back to a source record or working paper so the change can be followed? Have you applied the documented restatement criteria and, if no restatements were made, prepared a direct statement to that effect?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
Prior-period restatement reasons	For each revision of previously reported information, identify the affected reporting period, disclosure, table or KPI and explain the specific reason for the restatement.	Previous sustainability report, restatement register, change log, methodology note and approval record.	Finance, Sustainability Reporting and relevant topic data owners
Prior-period restatement impact	For each restatement, explain its consequences. For quantitative information, show the originally reported value, restated value and absolute or percentage change.	Original and recalculated workbook, old-to-new bridge, corrected comparative tables and cross-report consistency check.	Finance, Sustainability Reporting and relevant topic data owners

＋ Mostra i sotto-elementi di GRI 2-4 (checklist di lavoro LRA)

Come prepararla

Compare the current draft with information published for previous reporting periods. Exclude internal corrections made before publication, ordinary year-on-year movements and future-only changes that do not revise previously reported information.

Apply the organisation’s documented restatement criteria and record why each change or error is significant enough to require revision of previously reported information.

For each restatement, record the affected period, disclosure, table or KPI and explain the specific reason for the revision.

Explain the effect of each restatement. For quantitative information, capture the originally reported value, restated value and absolute or percentage change.

Reconcile every revised comparative value across the sustainability report, ESG data book, tables, charts and GRI content index, and retain the calculation and approval trail.

If there were no restatements, add a direct statement to that effect. Otherwise, check that every qualifying restatement has both a reason and an effect and that no reason for omission is used.

Richiedi i dati

Request the restatement register, quantitative bridge and explanations

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

Which information published for previous reporting periods has been revised, why was it restated, and what is the effect?

Send the request to Finance, Sustainability Reporting and the relevant topic data owners, such as HR, HSE, Operations, Procurement, Legal, Corporate Development or IT/Data. Ask only about revisions to previously published sustainability information; internal corrections completed before publication are not GRI 2-4 restatements.

Richiesta debole

Please provide the GRI 2-4 restatements disclosure data.

Perché non funziona: This uses framework language only and does not tell the owner what practical records to pull, which period to cover, or what details are needed to explain the change and its effect.

Richiesta migliore

Please send the register of revisions to information published for previous reporting periods. For each item, include the affected period and KPI, originally reported and restated information, quantitative change where relevant, specific reason, effect, recalculation method, approval trail and every publication location requiring update. Confirm directly if there were no restatements.

Modello di e-mail formale

Subject: Request for published prior-period restatements and supporting records

Hi [name],

We are preparing the sustainability report and need details of any information published for previous reporting periods that has since been revised. Please exclude internal corrections completed before publication.

For each restatement, please provide:
- the affected period, disclosure, table or KPI;
- the originally reported value or wording and its published location;
- the restated value or wording;
- the specific reason for the restatement;
- the qualitative effect and, for quantitative information, the absolute or percentage change;
- the recalculation methodology and supporting source;
- the approval and control record; and
- every report, data book, table, chart or index location that must be updated.

Please also confirm the restatement criteria applied. If there were no restatements, please confirm this directly.

Thanks,
[preparer name]

Versione breve per Teams / Slack

Hi [name] — please confirm whether any information published for previous reporting periods has been restated. For each item, send the affected period/KPI, original and restated values, reason, quantitative and qualitative effect, recalculation source, approvals and every location requiring update. Exclude corrections made before publication; if there were none, please confirm that directly. Thanks.

Esempi di settore

Manufacturing

Contesto. A plant’s annual energy figure published in the previous sustainability report was recalculated after a meter mapping error was found.

Richiesta adattata. Please share any revisions to plant data published in previous sustainability reports, including the published location, original and restated values, quantitative change, specific reason, recalculation file, affected report locations and approval details. Exclude corrections completed before publication.

Esempio di risposta. Published source: 2024 Sustainability Report, energy table; Period: FY2024; Item: electricity use; Originally reported: 1,240 MWh; Restated: 1,180 MWh; Change: −60 MWh (−4.8%); Reason: meter mapping error in the published dataset; Effect: FY2024 electricity use and intensity decrease; Recalculation: Energy close workbook v4; Approved by: Site Controller; Approval date: 12 July 2025.

Financial services

Contesto. A customer count published in the previous sustainability report and ESG data book was restated after a segment-classification error was identified.

Richiesta adattata. Please provide revisions to customer information published in previous sustainability reports or ESG data books, including the affected publication, original and restated values, quantitative change, reason, effect, recalculation record and approval.

Esempio di risposta. Published sources: 2024 Sustainability Report and ESG data book; Period: FY2024; Item: retail lending customer count; Originally reported: 48,200; Restated: 46,900; Change: −1,300 (−2.7%); Reason: a segment mapping error overstated the published category; Effect: the retail lending total and segment share decrease; Recalculation: control log CL-2024-18; Approved by: Reporting Lead; Approval date: 3 February 2025.

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

State which earlier reporting periods were updated, explain the basis used to identify those revisions, and describe the approach taken to calculate their impact.

Nota di contesto

Explain what the revised figures mean for the reported story, including how the updates change the reader’s understanding of the earlier periods.

Dichiarazione sulle variazioni

Apply the documented restatement criteria to decide whether a change or error is significant enough to influence information users’ decisions. This is GRI Guidance, not a test based on whether a change seems exceptional or relates to a material topic. For quantitative information, show the quantitative change.

Voce dell’indice dei contenuti

GRI 2-4 Restatements of information — [location / page] / [notes]

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 2-4 — 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
All revisions that meet the organisation’s documented restatement criteria have been identified.	A qualifying revision is omitted, or an internal correction made before publication is incorrectly treated as a GRI 2-4 restatement.	Restatement criteria, previous sustainability report and restatement register
Each restatement identifies the affected reporting period and disclosure, table or KPI.	Readers cannot determine which previously reported information was revised.	Restatement register and marked-up comparative tables
The reason for each restatement is specific and supported.	A generic statement such as ‘methodology updated’ does not explain what changed or why it affected previously reported information.	Change log, methodology note and supporting source records
The effect of each restatement is explained.	The disclosure gives a reason or revised value but does not explain the consequence of the restatement.	Old-to-new bridge and restatement note
Quantitative restatements show the quantitative change.	The restated value replaces the original without showing the size or direction of the change.	Originally reported value, restated value and absolute or percentage change
Restated comparative data are consistent throughout the reporting suite.	Different revised values appear in the report, ESG data book, charts or GRI content index.	Cross-report consistency check and corrected comparative tables
Each change is traceable to the original and recalculated information.	The revised value cannot be reproduced or reconciled to the previously published value.	Previous report, original calculation, recalculation and bridge
Restatements have completed the organisation’s review and approval process.	Unreviewed comparative changes reach the published report.	Review comments and final approval record
A direct statement is provided when no restatements were made.	Silence leaves readers unable to tell whether there were no restatements or the disclosure was omitted.	Final disclosure and signed restatement register or confirmation

Lacune ricorrenti

Errori da evitare nella raccolta dei dati

Wrong owner askedThe team chases the disclosure lead instead of the person who actually changed the figures, so the reason and the impact are collected from hearsay rather than the source team.

Framework language used too earlyPeople ask for answers in reporting jargon instead of the business terms used by finance, HR, operations or the data owner, which slows down retrieval and creates mismatches.

Published information not identifiedThe team does not identify the previous sustainability report, period, disclosure, table or KPI that contained the information, so an internal adjustment can be mistaken for a GRI 2-4 restatement.

＋ Mostra 6 in più

Dove serve spesso un giudizio professionale

Acquisition or disposalA transaction can lead to a restatement but does not do so automatically. Determine whether previously reported information is recalculated, which periods and indicators are affected, whether the change is retrospective and whether comparable recalculation is possible. Consider reporting entities and consolidation under Disclosure 2-2.

Estimate replaced by actual dataReplacing an estimate does not automatically require restatement. Apply the documented criteria to determine whether the revision to previously reported information is significant enough to influence information users’ decisions.

System or methodology changeDistinguish a future-only method change from retrospective recalculation, correction of an error, improved source data, or a changed definition or factor. GRI 2-4 applies when the change revises information previously reported for an earlier period.

＋ Mostra 1 in più

Esempi

Esempi illustrativi

Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno standard.

Illustrative (synthetic) example — Consumer goods manufacturing

The original 2024 figures had been reported in the organisation’s previous sustainability report. In the 2025 report, they were restated after a review found that one site had been excluded from the 2024 consolidation set.

• Total workforce — originally reported: 4,800; restated: 5,000; change: +200 (+4.2%).

• Recordable injuries — originally reported: 24; restated: 25; change: +1 (+4.2%).

Reason: a reporting-boundary error excluded one site from the published 2024 dataset.

Effect: the restatement increases both 2024 indicators; current-year figures are unchanged.

This example establishes that the information was previously published, gives a specific reason and shows the quantitative effect for each affected indicator.

Illustrative (synthetic) example — Retail logistics

The 2024 values below were published in the previous sustainability report and are restated after meter-based data replaced an estimate for one distribution centre.

• Total electricity — originally reported: 12,000 MWh; restated: 11,400 MWh; change: −600 MWh (−5.0%).

• Renewable electricity quantity — unchanged at 4,800 MWh.

• Renewable electricity share — originally reported: 40%; restated: 42% (42.1% before rounding); change: +2 percentage points.

Reason: more complete meter data reduced the total-electricity denominator while renewable electricity remained unchanged.

Effect: total electricity decreased and the renewable share increased.

This example makes the denominator logic explicit and distinguishes a percentage-point change from a percentage change.

Illustrative (synthetic) example — no restatements

The organisation made no restatements of information reported for previous reporting periods.

Where no restatements were made, GRI Guidance says a brief direct statement is sufficient.

Report aziendali

Come le aziende rendicontano GRI 2-4 nella pratica

Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.

Report reali pubblicati

Tanla Platforms Limited

Software and Services · India · 2025

Apri il report →

Tanla’s GRI 2-4 statement says that reasons and effects appear under the relevant BRSR principles (p.194). One located example states that FY2024 water data were restated ‘based on evaluation’ and presents revised values (p.222). The reason is not specific, and the cited page does not show the originally reported values or quantitative change, so both reason and effect are assessed as partial.

Sims Limited

Solid Waste Management Utilities · Australia · 2025

Apri il report →

Sims describes multiple restatements affecting Scope 1, Scope 2, emissions to air, intensity measures and Scope 3 categories. It identifies periods and gives specific reasons including the BSC acquisition, classification correction, additional data, new emissions software and methodology or input changes (pp.47–48; another waste restatement appears on p.53). Directional effects are given for some items, such as lower APAC and higher North America market emissions, but an original-to-restated quantitative bridge is not shown for every restatement in the overview, so effect coverage is partial.

Kakao Corp.

Media · South Korea · 2024

Apri il report →

Kakao’s emissions table explains that 2022 and 2023 Scope 3 values were recalculated after calculation boundaries were expanded and methodology refined in 2024 (p.144). The table presents recalculated values and notes a directional decrease for a separate emissions-intensity method change, but it does not show the originally reported values or a quantitative old-to-new bridge. Reason coverage is therefore covered and effect coverage partial.

Confronta affiancati →

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Scenari da affrontare

A workforce figure is corrected in the current report’s working file before the report is published. The incorrect draft value has never appeared in published sustainability information.

DIs this a restatement under GRI 2-4?

Mostra la risposta modello →

A prior-year emissions total was recalculated after a data source was replaced with a more complete one. The revised total is lower than the figure previously published, and the reporting team is deciding whether to mention only the new number.

DWhat should the preparer include alongside the updated figure?

Mostra la risposta modello →

A sustainability metric for the prior year was corrected after a calculation error was found. The team has the revised value and a short note about the error, but has not yet drafted any explanation of how the correction affects the published trend.

DWhat decision should the preparer make before sign-off?

Mostra la risposta modello →

The reporting team applies its documented criteria and confirms that no information published for previous reporting periods was restated during the year.

DWhat should the GRI 2-4 disclosure say?

Mostra la risposta modello →

Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

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

GRI

GRI 2-4

all’interno di GRI 2: General Disclosures

Apri la fonte ufficiale →

Correlati ed esplora

Entities included in the organization’s sustainability reporting → Scheda Reporting period, frequency and contact point → Scheda Activities, value chain and other business relationships → Scheda Role of the highest governance body in sustainability reporting → Scheda External assurance → Scheda Sfoglia tutte le informative →

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

FAQ

Domande a cui risponde questa pagina

For GRI 2-4, what data do I need to collect before I start drafting the disclosure?+

How do I use the step-by-step 'how to prepare' section for GRI 2-4 in practice?+

What should I include in the evidence pack for GRI 2-4 if I want to be assurance-ready?+

What are the assurance claims I need to verify for GRI 2-4?+

What are the most common mistakes or reporting gaps on GRI 2-4?+

How do I turn the GRI 2-4 data into a draft narrative and content-index line?+

Are there example disclosures for GRI 2-4 that I can use as a model?+

How should I use the Prep & Assurance workbook for GRI 2-4?+

What is the printable Library Card for GRI 2-4 used for?+

Where can I find real published company reports that disclose this topic?+

Altre domande in cui questa pagina può aiutare

GRI 2-4 prior-period restatement reasons: what should I ask the data owner for?GRI 2-4 prior-period restatement impact: how do I capture it consistently for the draft?What evidence should I keep for the nine GRI 2-4 readiness checks?How do I use the GRI 2-4 evidence pack to build an audit trail?What are the common GRI 2-4 reporting gaps I should check before sign-off?How do I use the GRI 2-4 synthetic example disclosure without copying it?What should the GRI 2-4 draft-output narrative starter help me write?How do I use the GRI 2-4 content-index line in a reporting workbook?What is included in the GRI 2-4 Prep & Assurance workbook download?How do I use the GRI 2-4 Library Card PDF during drafting and review?Where do I find company report examples for GRI 2-4 on the page?How can an assurance reviewer use the GRI 2-4 page to test the draft?

Approfondisci · GRI 2-4

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

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Gratis · LRA Community

Ottieni i tuoi strumenti per GRI 2-4 — gratis

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	Report A	Report B	Report C
Punto dato 1	✓ p.213	poco chiaro	✓ p.87
Punto dato 2	✓ p.214	—	✓ p.90

I membri vedono la mappa completa di copertura dei punti dato — ✓ con riferimenti di pagina — su tre report reali, con le parole delle aziende stesse.

Restatements of information

Passaporto pubblicato

Prima di iniziare

Informazioni chiave da preparare

Come prepararla

Request the restatement register, quantitative bridge and explanations

Note che trasformano i dati in un’informativa

Strumenti e moduli per la preparazione

Per ogni affermazione, verifica le evidenze

Errori da evitare nella raccolta dei dati

Dove serve spesso un giudizio professionale

Esempi illustrativi

Come le aziende rendicontano GRI 2-4 nella pratica

Chiedi all’assistente IA di Study Studio di questa informativa

Scenari da affrontare

Requisiti GRI pertinenti e informative correlate

Domande a cui risponde questa pagina

Impara a preparare questa informativa dall’inizio alla fine

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