Delegation of responsibility for managing impacts

Kern van de disclosure

Disclosure 2-13 requires an organization to describe how its highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment, and people.

The organization must report whether the highest governance body has appointed any senior executives with responsibility for managing impacts and whether it has delegated responsibility to other employees. A senior executive is a high-ranking member of management, such as the Chief Executive Officer or an individual reporting directly to the CEO or the highest governance body.

The disclosure should identify the relevant roles, functions and areas of responsibility. It is not necessary to publish the names or number of every individual unless the organization chooses to provide this information as additional context.

The organization must also describe the process and frequency through which senior executives or other employees report back to the highest governance body on the management of impacts. The description should explain the reporting route, including the role of any management or governance committees, and state the frequency of routine reporting and any event-driven escalation arrangements.

Delegated management responsibility under Disclosure 2-13 should be distinguished from the highest governance body’s oversight role under Disclosure 2-12. The highest governance body may delegate responsibility for managing impacts while retaining ultimate oversight.

Where reporting is routed through a committee, the organization should identify whether it is a committee of the highest governance body or a management committee and explain how information ultimately reaches the highest governance body.

If no senior executive has been appointed or no responsibility has been delegated to other employees, the organization should report this explicitly. The absence of a formal delegation arrangement is a factual response and should not automatically be treated as an omission.

The disclosure should use the organization and reporting entities identified under Disclosure 2-2. It should describe the actual delegation structure and any differences by function, business unit, geography or impact area rather than creating an arbitrary site-level reporting boundary.

Reasons for omission are permitted for Disclosure 2-13. Where required information exists but cannot be reported, the organization must identify the affected requirement and provide an applicable reason for omission and the required explanation in its GRI content index.

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