Disclosure LibraryPractitioner guidance for every reporting disclosure
London Reporting Academy · Disclosurebibliotheek

Vind de disclosure. Zie precies wat u moet voorbereiden.

Zoek op disclosurecode, vereiste of rapportagethema. Open een Disclosurekaart om te zien wat de vereiste vraagt, welke informatie u verzamelt, wie waarschijnlijk eigenaar is, welk bewijs u bewaart, hoe u de tekst opstelt en wat u controleert vóór review of assurance.

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Zoek op code, formulering van de vereiste of thema.

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272 Disclosurekaarten gepubliceerd 312 gepubliceerde verslagen geïndexeerd 63.171 verslagpagina’s met citaten op paginaniveau
Wat er in een Disclosurekaart zit Eén vereiste wordt een werkdossier voor het rapportageteam.
Begrijpen
Wat de vereiste vraagt, de afbakening en gerelateerde disclosures.
Voorbereiden
De te verzamelen velden, waarschijnlijke eigenaren en bewijs per veld.
Opvragen
De businessvraag, en het interne e-mail- of Teams-verzoek.
Opstellen
Methodenotities, contextvragen en waar het in het verslag hoort.
Controleren
Te verifiëren claims, veelvoorkomende hiaten, oordeelspunten en assurance-risico’s.
Vergelijken
Illustratieve formuleringen en voorbeelden uit gepubliceerde verslagen.

Vereiste → Data → Bewijs → Concept → Review

Disclosurecatalogus Kies een raamwerk, open een standaard en open vervolgens de vereiste die u nodig hebt.
GRI 2 — General Disclosures 30 vereisten · 30 kaarten
GRI 2 General Disclosures

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

30 disclosures alle kaarten live
GRI 3 — Material Topics 3 vereisten · 3 kaarten
GRI 3 Material Topics

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

3 disclosures alle kaarten live
GRI — Topic Standards (100/200/300/400) 107 vereisten · 107 kaarten
GRI 101 Biodiversity

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

8 disclosures alle kaarten live Van kracht in 2026
GRI 102 Climate Change

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

10 disclosures alle kaarten live Van kracht in 2027
GRI 103 Energy

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

5 disclosures alle kaarten live Van kracht in 2027
GRI 201 Economic Performance

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

4 disclosures alle kaarten live
GRI 202 Market Presence

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

2 disclosures alle kaarten live
GRI 203 Indirect Economic Impacts

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

2 disclosures alle kaarten live
GRI 204 Procurement Practices

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

1 disclosure alle kaarten live
GRI 205 Anti-corruption

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

3 disclosures alle kaarten live
GRI 206 Anti-competitive Behavior

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

1 disclosure alle kaarten live
GRI 207 Tax

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

4 disclosures alle kaarten live
GRI 301 Materials

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

3 disclosures alle kaarten live
GRI 302 Energy

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

5 disclosures alle kaarten live In 2027 vervangen door GRI 103
GRI 303 Water and Effluents

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

5 disclosures alle kaarten live
GRI 304 Biodiversity

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

4 disclosures alle kaarten live Vervangen door GRI 101
GRI 305 Emissions

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

7 disclosures alle kaarten live In 2027 vervangen door GRI 102
GRI 306 Waste

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

5 disclosures alle kaarten live
GRI 308 Supplier Environmental Assessment

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

2 disclosures alle kaarten live
GRI 401 Employment

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

3 disclosures alle kaarten live
GRI 402 Labor Management Relations

Minimum notice periods for significant operational changes.

1 disclosure alle kaarten live
GRI 403 Occupational Health and Safety

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

10 disclosures alle kaarten live
GRI 404 Training and Education

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

3 disclosures alle kaarten live
GRI 405 Diversity and Equal Opportunity

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

2 disclosures alle kaarten live
GRI 406 Non-discrimination

Incidents of discrimination, and the corrective actions taken.

1 disclosure alle kaarten live
GRI 407 Freedom of Association and Collective Bargaining

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

1 disclosure alle kaarten live
GRI 408 Child Labor

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

1 disclosure alle kaarten live
GRI 409 Forced or Compulsory Labor

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

1 disclosure alle kaarten live
GRI 410 Security Practices

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

1 disclosure alle kaarten live
GRI 411 Rights of Indigenous Peoples

Incidents of violations involving the rights of indigenous peoples.

1 disclosure alle kaarten live
GRI 413 Local Communities

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

2 disclosures alle kaarten live
GRI 414 Supplier Social Assessment

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

2 disclosures alle kaarten live
GRI 415 Public Policy

Political contributions, by country and recipient.

1 disclosure alle kaarten live
GRI 416 Customer Health and Safety

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

2 disclosures alle kaarten live
GRI 417 Marketing and Labeling

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

3 disclosures alle kaarten live
GRI 418 Customer Privacy

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

1 disclosure alle kaarten live
ESRS 79 vereisten · 75 kaarten
ESRS 2 General Disclosures

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

15 disclosures alle kaarten live
ESRS E1 Climate Change

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

11 disclosures alle kaarten live
ESRS E2 Pollution

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

5 disclosures 2 kaarten live
ESRS E3 Water and Marine Resources

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

4 disclosures alle kaarten live
ESRS E4 Biodiversity and Ecosystems

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

5 disclosures alle kaarten live
ESRS E5 Resource Use and Circular Economy

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

5 disclosures alle kaarten live
ESRS G1 Business Conduct

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

6 disclosures alle kaarten live
ESRS S1 Own Workforce

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

16 disclosures alle kaarten live
ESRS S2 Workers in the Value Chain

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

4 disclosures alle kaarten live
ESRS S3 Affected Communities

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

4 disclosures alle kaarten live
ESRS S4 Consumers and End-users

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

4 disclosures 3 kaarten live
IFRS S1 S2 - ISSB 87 vereisten · 39 kaarten
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 disclosures 14 kaarten live
IFRS S2 Climate-related Disclosures

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

52 disclosures 25 kaarten live
binnenkort

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