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GRI 2: General Disclosures·Disclosure GRI 2-1
Organizational details
Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику GRI.
Опубликованный паспорт
Последняя проверка 2026-07-18
Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено GRI
Стандарт
GRI 2: General Disclosures
Disclosure GRI 2-1
Последняя проверка
2026-07-18
Учебные материалы LRA · Не выпущено и не одобрено GRI
Чтобы подготовить это раскрытие
Суть раскрытия
Disclosure 2-1 requires an organisation to report its legal name, its nature of ownership and legal form, the location of its headquarters and its countries of operation. These four details provide basic information about the reporting organisation.
The entities included in the organisation’s sustainability reporting and the approach used to consolidate their information are addressed separately under Disclosure 2-2. Reasons for omission are not permitted for Disclosure 2-1, so all four required items must be reported.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику GRI.
Прежде чем начать
Прежде чем начать
Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.
Подготовка
Ключевая информация для подготовки
| Поле подготовки | Что зафиксировать | Подсказка по доказательствам | Ответственный |
|---|---|---|---|
| Legal name | The organisation’s legal name. If it uses a commonly known trading or business name that is different, report that name in addition to the legal name. | Certificate of incorporation, company registry extract, constitutional documents, or equivalent legal registration record. | Legal / Company Secretariat |
| Nature of ownership and legal form | Whether the organisation is publicly or privately owned and whether it is an incorporated entity, partnership, sole proprietorship, nonprofit, association, charity or another type of entity. | Current legal entity record, constitutional or formation documents, public filing, or equivalent corporate record. | Legal / Finance |
| Location of headquarters | The location of the organisation’s global administrative centre — the place from which it is controlled or directed. | Authoritative company profile, annual report, corporate directory, or another record that identifies the headquarters. A registered-office record is suitable only if it also confirms the headquarters location. | Legal / Corporate Affairs |
| Countries of operation | The complete list of countries where the organisation operates. Do not replace the country list with regions or aggregated location groups. | Country operating list, management reporting pack, legal entity map, or regional business records. | Operations / Finance |
＋ Показать подпункты GRI 2-1 (рабочий чек-лист LRA)
Report the organisation’s legal name.
Report its nature of ownership and legal form.
Report the location of its headquarters.
Report its countries of operation.
Как это подготовить
Confirm the organisation that is using the GRI Standards. Use Disclosure 2-2, not Disclosure 2-1, to identify the entities included in its sustainability reporting.
Collect the organisation’s legal name, nature of ownership and legal form, location of headquarters and countries of operation.
Check that the country list covers every country where the organisation operates and is not reduced to selected sites, markets or regions.
Gather current source records for each item. Confirm separately that any registered-office record used as evidence identifies the actual headquarters.
Prepare the disclosure in a clear format, using either short narrative statements or a simple table, and make sure each required item is covered once and only once.
Check that all four required items are reported completely and accurately. Reasons for omission are not permitted for Disclosure 2-1.
Запросить данные
Request the entity profile details
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
What current records confirm the organisation’s legal name, nature of ownership and legal form, headquarters and countries of operation?
Use the organisation’s own internal labels first, then map them to the report wording. Ask separately for the headquarters because the registered office may be in a different location.
Слабый запрос
Please provide the GRI 2-1 information for the organisation.
Почему он не работает: This uses framework language only and does not identify the four required items, the evidence needed or the distinction between a registered office and headquarters.
Более удачный запрос
Please send the current legal name, any different commonly known trading or business name, nature of ownership and legal form, location of headquarters and countries of operation. Include the source record and last updated date; if the registered office differs from headquarters, identify both.
Шаблон официального письма
Subject: Request for organisational details for sustainability reporting Hi [Name], Could you please share the current records for the organisation identified in our sustainability report? We need the following items: - Legal name - Any commonly known trading or business name that differs from the legal name - Nature of ownership and legal form - Location of headquarters - Countries of operation Please include the source record used and the date it was last updated. If the registered office differs from the headquarters, please identify both and confirm which location is the organisation’s global administrative centre. This is an LRA training template; please adapt it to your organisation’s terms and check the official source before sign-off. Many thanks, [Your name]
Короткая версия для Teams / Slack
Hi [Name] — could you send the current legal name, any different trading name, nature of ownership and legal form, headquarters and countries of operation, with the source record and last updated date? Please use your team’s own labels if different, and then we’ll map them to the report wording. Thanks.
Отраслевые примеры
Manufacturing
Контекст. A group with a UK parent, overseas sales offices, and several production sites
Адаптированный запрос. Please share the current legal name, nature of ownership and legal form, location of headquarters and every country of operation for the organisation identified in the report. Add any different commonly known trading name and include the source record and last updated date.
Пример ответа. Prepared by: Company Secretariat; Team / function: Legal; Date provided: 12 March 2026; Organisation: Northbridge Manufacturing plc; Nature of ownership and legal form: Publicly owned public limited company; Headquarters: Manchester, United Kingdom; Countries of operation: United Kingdom, France and Poland; Source record: Corporate entity profile; Last updated: 28 February 2026; Approver: Company Secretary.
Financial services
Контекст. A regulated group with a holding company, branch network, and overseas offices
Адаптированный запрос. Please provide the organisation’s legal name, nature of ownership and legal form, headquarters and complete countries-of-operation list. Confirm whether the registered office is also the global administrative centre and attach the current corporate record.
Пример ответа. Prepared by: Legal Entity Management; Team / function: Company Secretariat; Date provided: 20 April 2026; Organisation: Northbridge Financial Services Ltd; Nature of ownership and legal form: Privately owned limited company; Headquarters: London, United Kingdom; Countries of operation: United Kingdom, Ireland and Belgium; Source record: Corporate records database; Last updated: 15 April 2026; Approver: General Counsel.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.
Примечание о методике
Report the organisation’s legal name, nature of ownership and legal form, location of headquarters and countries of operation. Treat any preparation date or internal change check as an LRA quality-control step, not as an additional GRI 2-1 requirement.
Примечание о контексте
These four details identify the organisation. Refer separately to Disclosure 2-2 for the entities included in sustainability reporting and the consolidation approach.
Заявление о колебаниях
Optional LRA quality-control note: confirm that the four reported details remain current before sign-off. GRI 2-1 does not itself require a change or fluctuation statement.
Запись в указателе содержания
GRI 2-1 Organizational details — [location / page] / [notes]Центр загрузок
Инструменты и формы для подготовки
Профессиональные инструменты подготовки для GRI 2-1 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.
01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧
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Готовность к заверению
Для каждого утверждения проверьте доказательства
| Утверждение | Риски | Доказательства для проверки |
|---|---|---|
| The information reported for this disclosure reconciles to the underlying source records. | What is reported cannot be traced back to the systems or documents it was drawn from, or does not tie out to them. | Current company records reconciled to the four items reported |
| The legal name and any additional trading or business name are reported correctly. | The disclosure gives only a brand or shortened name, or presents a trading name as the legal name. | Company register extract, constitutional document or equivalent legal entity record |
| The reported headquarters is the organisation’s global administrative centre. | A registered office, mailing address or operational site is reported as headquarters without supporting that conclusion. | Authoritative company profile, annual report or corporate record identifying the headquarters |
| All four required items are reported completely and accurately. | One or more required items are missing, or the countries of operation are replaced by regions, selected locations or an incomplete list. | Four-item completion check against the official GRI 2-1 requirements and the organisation’s country-of-operation records |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
Only a trading or business name is given, without the legal name.
Shareholders or owners are listed, but the nature of ownership and legal form are not stated.
A registered office or mailing address is reported as headquarters without confirming that it is the global administrative centre.
Countries of operation are replaced by regions, selected sites or an incomplete list.
GRI 2-2 reporting-boundary information is presented as if it were a GRI 2-1 requirement.
One of the four required items is omitted; reasons for omission are not permitted for Disclosure 2-1.
Типичные пробелы
Ошибки, которых стоит избегать при сборе данных
Wrong owner askedThe team chases a sustainability contact for legal name or head office details, when those facts usually sit with company secretarial, legal, or corporate records.
Framework language used too earlyPeople ask for the organisation’s details in reporting jargon instead of the business terms used in registers, filings, or internal directories, so the source team cannot match the request.
GRI 2-1 and GRI 2-2 mixed togetherThe request asks for the sustainability-reporting boundary, subsidiaries or consolidation approach instead of the four organisational details required by GRI 2-1.
Registered office treated as headquartersA legal or registered-office record is used without checking whether that location is the global administrative centre from which the organisation is controlled or directed.
Countries replaced by regionsThe draft gives regions, selected sites or major markets instead of listing every country where the organisation operates.
Source labels stripped outThe original wording from filings, registers, or internal records is replaced too early, so the reviewer can no longer see exactly how the legal name or ownership form was recorded.
Owners listed instead of ownership natureThe draft names controlling shareholders but does not say whether the organisation is publicly or privately owned or identify its legal form.
Evidence trail missingThe file is saved without the source document date, version, or approver, so nobody can trace which record supported the final entry.
No sign-off recordedThe draft facts are circulated informally and then copied into the report without a named reviewer confirming that the legal entity details and country list were checked against source records.
Где часто требуется профессиональное суждение
Trading name differs from legal nameReport the legal name and add the commonly known trading or business name when it differs. Do not treat the trading name as an internal label that must be omitted.
Registered office differs from headquartersReport the location of the global administrative centre. A registered-office address is supporting evidence only when it also confirms the headquarters.
Public ownership with a controlling shareholderState the nature of ownership and legal form. A controlling shareholder may be mentioned as additional context, but naming shareholders is not a substitute for the required description.
Head office location versus main operating centreIf the central management location differs from the main site where most activity happens, disclose which address is being used for the headquarters field and note the distinction if it matters to understanding the structure.
Small or temporary operationsDo not apply a materiality threshold to the four required items. Check the facts and include every country that qualifies as a country of operation for the organisation.
Reporting entities and consolidation questionsMove questions about subsidiaries, joint ventures, acquisitions, disposals, exclusions and the sustainability-reporting perimeter to Disclosure 2-2.
Internal freshness checkLRA recommends confirming that the four details are current before sign-off. This is a preparation control, not an additional GRI 2-1 requirement.
Sensitive sites or locationsIndividual sites or cities need not be listed as countries. Privacy concerns do not justify omitting countries of operation, and reasons for omission are not permitted for GRI 2-1.
Примеры
Иллюстративные примеры
Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.
Illustrative (synthetic) example — consumer goods
Northbridge Consumer Products Ltd is a privately owned limited company. Its headquarters are located in Manchester, United Kingdom. The organisation operates in the United Kingdom, Ireland, France, Germany, Poland and Spain. Northbridge is its commonly known trading name.
This example reports the legal name, adds a different trading name, states the nature of ownership and legal form, identifies the headquarters and lists every country of operation.
Illustrative (synthetic) example — renewable energy
Caledonia Renewable Energy plc is a publicly owned public limited company. Its headquarters are located in Edinburgh, United Kingdom. The organisation operates in the United Kingdom, Denmark, Sweden and Norway.
This example states the four required items directly. Information about subsidiaries and the sustainability-reporting perimeter belongs under GRI 2-2.
Отчёты компаний
Как компании раскрывают GRI 2-1 на практике
Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.
Interconexión Eléctrica S.A. E.S.P.
Electric Utilities / IPP / Energy Traders · Colombia · 2024
ISA’s company profile identifies Interconexión Eléctrica S.A. E.S.P., describes it as a mixed private-public owned utility incorporated as a joint-stock company and locates it in Medellín, Colombia (p.11). The following country profile lists its operating presence (p.13). These are the relevant GRI 2-1 facts; biodiversity, remediation and GRI 205-2 content are not evidence for this disclosure.
Aguas Andinas S.A.
Water Utilities · Chile · 2025
Aguas Andinas reports its legal name and legal address in the company-information block (p.3), identifies the entity as a public company in the financial statements (p.314) and refers to its corporate headquarters in Santiago (p.121). A complete countries-of-operation statement was not found in the cited GRI 2-1 evidence, so that sub-element should be assessed as not found rather than described as lacking a ‘headline value’.
Empresas CMPC S.A.
Forest and Paper Products · Chile · 2024
CMPC’s opening company-information block reports Empresas CMPC S.A. and its head office at Agustinas 1343, Santiago, Chile, and marks the page for GRI 2-1 (p.1). The report also includes CMPC Around the World (p.26) and a dedicated Ownership Structure section (p.30). The previous claim of a complete absence of GRI 2-1 information was therefore incorrect.
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Попробуйте
Как подготовить GRI 2-1?
Какие данные нужно собрать?
Где посмотреть пример из реального отчёта?
Каких ошибок избегать?
2 бесплатных ответа
Проверьте себя
Сценарии для разбора
A group report is being drafted for a parent company with two subsidiaries. The draft names the trading brand on the cover, but the legal entity that signs contracts is different and the group has operations in the UK, Ireland and France.
ВWhich entity should be described, and what core details need to be pulled together before sign-off?
Показать образцовый ответ →Скрыть ответ ↑
Report the legal name of the organisation using the GRI Standards and add the different trading brand as a commonly known business name. State its nature of ownership and legal form, headquarters and countries of operation. Use GRI 2-2 to identify the parent and subsidiaries included in sustainability reporting.
Почему это важно · Start from the reporting entity itself and give the basic identity facts that let a reader place it correctly.
A preparer has the company’s registered name and head office city, but the ownership structure is still being finalised after a recent reorganisation. The draft also lists only the UK, even though the business has active operations in Germany and Spain.
ВCan the disclosure be signed off with the missing ownership detail and the incomplete country list?
Показать образцовый ответ →Скрыть ответ ↑
No. All four items must be reported, and reasons for omission are not permitted for GRI 2-1. Confirm the nature of ownership and legal form and add Germany and Spain to the countries-of-operation list before sign-off.
Почему это важно · Do not leave out any of the basic identity items, and make sure the country list matches the organisation’s actual footprint.
A UK-headquartered business has a branch office in Singapore and a sales team in the Netherlands, but all strategic decisions are made in London. The draft writer is unsure whether to list only the head office country or every place with staff.
ВHow should the location and country information be framed so it reflects the organisation accurately?
Показать образцовый ответ →Скрыть ответ ↑
State the headquarters location separately from the countries where the organisation operates. The head office is one fact; the operating countries are a broader list and should cover all places where the business carries on activity, not just the main office country.
Почему это важно · Keep the head office location distinct from the operating-country list, because they answer different questions.
A preparer is compiling the opening profile for a report and has three versions of the company name in circulation: the marketing name, the abbreviated group name and the full registered name. The legal team confirms that only one of these is the entity’s registered name.
ВWhich name should be used in the disclosure, and what should the preparer do if internal documents use different labels?
Показать образцовый ответ →Скрыть ответ ↑
Use the legal name for the disclosure. If the marketing or abbreviated name is a commonly known trading or business name that differs from the legal name, report it in addition to the legal name and reconcile both to current records.
Почему это важно · GRI recommends reporting a different commonly known trading or business name in addition to the legal name.
Ссылки на стандарты
Соответствующие требования GRI и смежные раскрытия
Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.
GRI
GRI 2-1
в составе GRI 2: General Disclosures
Связанное и другое
Nomination and selection of the highest governance body → КарточкаChair of the highest governance body → КарточкаRole of the highest governance body in overseeing the management of impacts → КарточкаDelegation of responsibility for managing impacts → КарточкаRole of the highest governance body in sustainability reporting → Карточка
Все раскрытия →
Больше в GRI 2 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →
FAQ
Вопросы, на которые отвечает эта страница
For GRI 2-1, what exact company details should I gather before drafting the disclosure?+−
Prepare four datapoints: the legal name, nature of ownership and legal form, location of headquarters and countries of operation. If a commonly known trading or business name differs from the legal name, report it in addition to the legal name.
How do I use the step-by-step 'how to prepare' section for GRI 2-1 in practice?+−
Use it as a working sequence to move from collecting the four core datapoints to checking the evidence pack and then drafting the disclosure. The page is designed to help you turn source information into a report-ready answer.
Who should own the GRI 2-1 data collection in a company, and how do I assign it?+−
Assign the legal name, ownership/legal form and headquarters checks to Legal, Company Secretariat or Corporate Affairs. Operations or Finance may help validate the countries of operation. HR is not normally the owner of these legal-entity details.
What evidence should I keep for GRI 2-1 so the disclosure is assurance-ready?+−
Keep supporting evidence that an assurance practitioner can review for each of the four required items. Use current legal-entity records for the legal name and legal form, a record that identifies the actual headquarters and a complete country-of-operation record.
What are the four assurance claims I need to check for GRI 2-1?+−
The page says there are four claims to verify, each framed around the claim, the risk and the evidence. Use that structure to test whether the disclosure is complete, consistent and backed by source documents.
What are the most common mistakes people make when reporting GRI 2-1?+−
The page lists common reporting gaps and mistakes, so it is useful for a final quality check before sign-off. In practice, use it to spot missing datapoints, weak evidence or inconsistencies between the draft and the source records.
How do I turn the GRI 2-1 data into a draft disclosure?+−
Use the draft-output notes and the GRI content-index line to turn the four confirmed datapoints into a short narrative or table. Charts are normally unnecessary for this organisational-details disclosure.
Can I use the synthetic example on the GRI 2-1 page as a template for my own disclosure?+−
Yes, but only as an illustrative model. The page’s example is synthetic, so you should adapt the structure and wording to your own data and make sure any figures remain internally consistent.
What is in the Prep & Assurance workbook for GRI 2-1, and how should I use it?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the datapoints, evidence and assurance checks before you finalise the disclosure.
When should I use the printable Library Card PDF for GRI 2-1?+−
The Download Centre also includes a printable Library Card in PDF format. It is useful as a quick reference while you are collecting data, checking evidence and drafting the disclosure.
Does the GRI 2-1 page give me a one-to-one ESRS or IFRS mapping?+−
No. The page says it does not assert a one-to-one ESRS or IFRS equivalent, so you should not use it as a mapping source.
Другие вопросы, с которыми поможет эта страница
GRI 2-1 legal name evidence pack what should I include?GRI 2-1 nature of ownership and legal form how do I evidence it for assurance?GRI 2-1 headquarters and countries of operation what data sources are acceptable?GRI 2-1 how to avoid common reporting gaps in the disclosure draftGRI 2-1 how to use the workbook to prepare the disclosureGRI 2-1 narrative starters for a draft disclosureGRI 2-1 content index line how do I write itGRI 2-1 assurance claims claim risk evidence how should I structure themGRI 2-1 synthetic example disclosure table what should I look forGRI 2-1 who should sign off the company details before reportingGRI 2-1 what belongs in the evidence pack for the legal name and headquartersGRI 2-1 from company reports table how do I use it for benchmarking
Углубиться · GRI 2-1
Научитесь готовить это раскрытие от начала до конца
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.
Как построена эта библиотека
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