GRI 2-10 has two requirements. First, describe the nomination and selection processes for the highest governance body and its committees. Second, describe the criteria used to nominate and select members of the highest governance body, including whether and how stakeholder views (including shareholder views), diversity, independence, and competencies relevant to the organization’s impacts are considered.
Use the actual highest governance body under the legal structure, not a universal assumption that it is called the board. In a two-tier system, include both tiers where together they form the highest governance body. This is a governance-process disclosure, so do not create a boundary by sites, regions, subsidiaries or local boards.
For the first requirement, show the route from nomination through assessment and recommendation to final election, selection or appointment. Cover the highest governance body and every one of its committees, and distinguish who nominates, who assesses, who recommends and who makes the final decision. Reappointment and removal can be useful context where they are part of the standing process.
The four criteria in the second requirement apply to nomination and selection of members of the highest governance body. Do not automatically present them as mandatory criteria for committee appointments. If the organization applies criteria to committee appointments too, report that as supplementary context and label it clearly.
For each criterion, ‘whether and how’ is one requirement: give a direct yes or no, then explain the mechanism if it is used. A criterion that is not used is a reportable answer, not a reason for omission. If required information cannot be reported, identify the affected requirement in the GRI content index and use a permitted reason for omission.
Stakeholder views can enter through nomination rights, shareholder voting, cumulative voting, formal stakeholder representation or documented engagement feedback. GRI 2-10 does not require a separate consultation exercise, but the route into the nomination or selection decision must be clear.
Keep the exact concept of diversity, name the dimensions the organization uses, and explain how they affect the candidate specification, search, longlist, shortlist, assessment or recommendation. Do not replace the process criterion with current composition statistics.
For independence, identify the statutory, listing or internal definition used. Independence means conditions that allow a member to exercise independent judgment free from external influence or conflicts of interest; explain how and when the test is applied.
For competencies, connect the capabilities sought to impacts associated with the organization’s sectors, products and services, and geographic locations. A generic list of leadership, finance or industry experience does not by itself explain competencies relevant to impacts.
Report the standing policy and process even if no nominations, selections or appointments occurred during the reporting period. A note on changes to the process is useful LRA practice but is not a separate GRI 2-10 requirement.
The nine datapoints below are an LRA operational decomposition of the two requirements in Disclosure 2-10. They are not nine separate GRI requirements.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Key information to prepare
How to prepare it
Request highest-governance-body nomination and selection records
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Use the organization’s legal names for each governance body, tier, committee and decision-maker. Do not request site, region or entity population data for this governance-process disclosure.
Please provide the GRI 2-10 disclosure.
Why it fails: It asks for drafted framework language, not the legal structure, process stages, decision rights and evidence needed to verify the disclosure.
Please provide the standing nomination and selection process for the actual highest governance body and every committee, plus whether and how the four criteria affect selection of body members and the records supporting each answer.
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
We identify the highest governance body from our legal structure and describe the standing nomination and selection processes for it and its committees. For members of the highest governance body, we state whether and how stakeholder views, diversity, independence and competencies relevant to our impacts are considered.
Where the organization has a two-tier structure, both tiers are covered. Criteria applied voluntarily to committee appointments are identified as supplementary context.
Optional LRA context: state whether the standing process changed during the period. This is not a separate GRI 2-10 requirement.
Preparation tools & forms
Professional preparation tools for GRI 2-10 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Mistakes to avoid when collecting the data
Where judgement is often needed
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
This is a synthetic example only. The Board of Directors is our highest governance body. Shareholders may propose candidates under the articles; the Nomination Committee assesses candidates, recommends a slate to the Board, and shareholders elect directors at the annual general meeting. The Board appoints members of its four standing committees after considering the Nomination Committee’s recommendation.
For Board candidates, shareholder views enter through nomination and voting rights and documented investor feedback considered when the candidate specification is set. Diversity is considered through gender, ethnicity, nationality, age and professional background in the search brief and shortlist review. Independence is tested against listing rules and our stricter conflicts policy before recommendation. The skills-gap review maps climate transition, biodiversity, community and worker-safety impacts to the capabilities sought in each search. These four criteria apply to Board-member selection; criteria used for committee allocation are supplementary.
Shows the highest governance body, distinct nomination-to-election stages, committee appointment, and the four whether-and-how criteria without extending the GRI requirement to committee members.
This is a synthetic example only. Under our legal structure, the Supervisory Board and Management Board together constitute the highest governance body. Shareholders elect Supervisory Board members from candidates assessed by its Nomination Committee; the Supervisory Board appoints Management Board members after succession and candidate assessment. Each tier appoints members of its own committees under the applicable terms of reference.
For candidates to either tier, shareholder views enter through proposal and voting rights, while workforce views enter through reserved representation. Diversity dimensions shape the longlist and shortlist. Independence is tested for relevant Supervisory Board candidates under law, listing rules and our policy. Our skills matrix maps food safety, agricultural sourcing, packaging, labour and water impacts to gaps used in candidate specifications. Committee-allocation criteria are disclosed separately as supplementary information.
Shows how to cover both tiers, keep committee appointment distinct, and apply the four criteria to members of the highest governance body.
How companies report GRI 2-10 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.

Scenarios to work through
The report says shareholders appoint directors and says nothing about committees.
A two-tier company reports only the Supervisory Board.
The organization does not use wider stakeholder views in nomination but shareholders vote.
The skills matrix lists finance, strategy and leadership only.
No director or committee appointment occurred during the reporting period.
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
Questions this page answers
It has two requirements: describe nomination and selection processes for the highest governance body and its committees; and describe the criteria used for members of the highest governance body, including whether and how stakeholder views, diversity, independence and impact-relevant competencies are considered.
The four criteria in GRI 2-10-b apply to nomination and selection of members of the highest governance body. Criteria used for committee appointments can be useful supplementary context, but should not be presented as a separate GRI requirement.
Identify the highest governance body from the legal structure and cover both tiers where together they form that body. Explain the nomination and selection route for each tier and the appointment process for their committees.
No separate consultation exercise is required. Explain whether and how views enter the decision through routes such as nomination or voting rights, representation, or documented engagement feedback.
Say so directly. A criterion not used is a reportable answer, not a reason for omission. Use a permitted reason for omission only when required information cannot be reported, and identify the affected requirement in the GRI content index.
Yes. Describe the standing policy and process in force even if no nominations, elections or appointments occurred during the reporting period.
Connect the competencies sought to impacts associated with the organization’s sectors, products and services, and geographic locations, then show how gaps affect the candidate specification, assessment or recommendation.
They are an LRA operational decomposition of two GRI requirements: one process row and separate whether-and-how prompts for each of four criteria. They are not nine separate GRI requirements.
Keep the legal structure, committee register, nomination policy, terms of reference, succession plan, candidate and decision records, stakeholder or shareholder records, diversity and independence evidence, and the impact-to-competency mapping.
Map the standing process, answer whether and how for each criterion, attach evidence references, and complete the checks. Delete the worked example row before entering organization data.
No. They are explicitly synthetic drafting aids. The separate company-report section links to published sources and grades each datapoint conservatively.
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