Библиотека раскрытийПрактическое руководство по каждому раскрытию в отчётности

GRI 2: General Disclosures·Disclosure GRI 2-10

Nomination and selection of the highest governance body

Q: What does GRI 2-10 require?

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.

Q: Do the four criteria apply to committee appointments?

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.

Q: What if the organization has a two-tier governance system?

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.

Q: Must we consult stakeholders separately for GRI 2-10?

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.

Q: What if one of the four criteria is not used?

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.

Q: Do we report GRI 2-10 if nobody was appointed this year?

Yes. Describe the standing policy and process in force even if no nominations, elections or appointments occurred during the reporting period.

Q: Why are there nine datapoints on this page?

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.

Q: What should go in the evidence pack?

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.

Q: How should I use the workbook?

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.

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.

Открыть официальный источник GRI Сравнить реальные отчёты → ↗ Поделиться

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 2-10

Вступает в силу

2023-01-01

Официальный источник: Открыть ↗

Последняя проверка

2026-07-18

Учебные материалы LRA · Не выпущено и не одобрено GRI

Чтобы подготовить это раскрытие

9полей для подготовки 14утверждений для проверки 15областей доказательств 3примеров из отчётов

Суть раскрытия

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.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику GRI.

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

Which body or two tiers constitute the actual highest governance body under the legal structure? Have you listed every committee of that body and its appointment route? Can you distinguish nomination, assessment, recommendation and final election, selection or appointment? For highest-governance-body members, can you answer whether and how each of the four criteria is used? Can you trace impact-related competencies to sector-, product-, service- and geography-related impacts? If no appointment occurred, have you still documented the standing process?

Подготовка

Ключевая информация для подготовки

Поле подготовки	Что зафиксировать	Подсказка по доказательствам	Ответственный
Nomination and selection processes for the highest governance body and its committees	Identify the actual highest governance body (both tiers where applicable) and describe nomination, assessment, recommendation and final selection or election for its members, plus the appointment process for every committee.	constitutional documents; nomination policy; committee terms of reference; succession plan; nomination and appointment minutes	Company Secretariat / Legal
Whether stakeholder views, including shareholder views, are considered	State whether views of stakeholders, including shareholders, are considered when members of the highest governance body are nominated and selected. If they are not used, say so directly.	nomination policy; shareholder rights; stakeholder representation rules; engagement records; nomination papers	Company Secretariat / Investor Relations
How stakeholder views, including shareholder views, are considered	Explain the route by which stakeholder and shareholder views affect nomination or selection, such as nomination rights, voting, representation or documented engagement feedback.	nomination and voting records; engagement summaries; candidate specification; shortlist and recommendation papers	Nomination Committee / Investor Relations
Whether diversity is considered	State whether diversity is considered when members of the highest governance body are nominated and selected. If it is not used, say so directly.	board diversity policy; nomination criteria; candidate specification; succession plan	Nomination Committee / People or DEI lead
How diversity is considered	Name the diversity dimensions used and explain how they shape the candidate specification, search, shortlist, assessment or recommendation.	longlist and shortlist criteria; skills and diversity matrix; nomination committee papers; recommendation record	Nomination Committee / Company Secretariat
Whether independence is considered	State whether independence is considered when members of the highest governance body are nominated and selected. If it is not used, say so directly.	applicable law or listing rules; independence policy; candidate declarations; conflict register	Company Secretariat / Legal
How independence is considered	Define the statutory, listing or internal independence test used and explain when, by whom and with what evidence it is applied.	independence questionnaire and assessment; legal review; nomination committee minutes; recommendation paper	Nomination Committee / Legal
Whether competencies relevant to the organization’s impacts are considered	State whether competencies relevant to the organization’s impacts are considered when members of the highest governance body are nominated and selected. If they are not used, say so directly.	impact assessment; skills matrix; succession plan; candidate specification; nomination criteria	Nomination Committee / Sustainability lead
How competencies relevant to the organization’s impacts are considered	Connect the competencies sought to impacts associated with the organization’s sectors, products and services, and geographic locations, and explain how gaps affect the search and decision.	impact-to-competency mapping; candidate assessments; shortlist; nomination committee minutes; recommendation paper	Nomination Committee / Sustainability lead

＋ Показать подпункты GRI 2-10 (рабочий чек-лист LRA)

Как это подготовить

Confirm from constitutional documents which body or bodies constitute the highest governance body; include both tiers where applicable.

List every committee of the highest governance body and map the standing appointment process for the body and each committee.

Separate nomination, assessment, recommendation and final selection, election or appointment, recording the responsible party and evidence at each stage.

For members of the highest governance body, answer whether and how each of the four criteria is used: stakeholder views, diversity, independence and competencies relevant to impacts.

Map impact-related competencies to impacts associated with sectors, products and services, and geographic locations; distinguish these from generic business skills.

Draft from the standing process even if no appointment occurred, distinguish a criterion not used from information unavailable, and add any permitted reason for omission to the GRI content index.

Reconcile the narrative to policies, committee papers, nomination or election records and approvals; treat any process-change note as optional context.

Запросить данные

Request highest-governance-body nomination and selection records

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

What is our standing route for nominating and selecting members of the highest governance body and appointing its committee members, and whether and how do the four GRI 2-10 criteria affect body-member selection?

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.

Слабый запрос

Please provide the GRI 2-10 disclosure.

Почему он не работает: It asks for drafted framework language, not the legal structure, process stages, decision rights and evidence needed to verify the disclosure.

Более удачный запрос

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.

Шаблон официального письма

Subject: GRI 2-10 nomination and selection records for [period]

Hi [name/team],

Please provide the legal governance structure identifying our highest governance body (including both tiers where applicable), the complete committee register, and the standing process in force during [period] for nomination, assessment, recommendation and final selection, election or appointment of body members and appointment of committee members.

For members of the highest governance body, please state whether and how the process considers: stakeholder views including shareholder views; diversity; independence; and competencies relevant to our impacts. Please attach the policy, terms of reference, succession plan, candidate or decision records, and approvals. If a criterion is not used, say so directly. If no appointment occurred, still provide the process in force.

Thanks,
[preparer name]

Короткая версия для Teams / Slack

Please send the legal governance map, full committee register and standing nomination-to-appointment process for [period]. For highest-governance-body members, include whether and how the four GRI 2-10 criteria are used, plus supporting records. A criterion not used should be stated directly.

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

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.

Примечание о контексте

Where the organization has a two-tier structure, both tiers are covered. Criteria applied voluntarily to committee appointments are identified as supplementary context.

Заявление о колебаниях

Optional LRA context: state whether the standing process changed during the period. This is not a separate GRI 2-10 requirement.

Запись в указателе содержания

GRI 2-10 Nomination and selection of the highest governance body — [location / page] / [reason for omission, if applicable]

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для GRI 2-10 — 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.

Бесплатно · Участникам сообщества

01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧ 02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧ 03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧

Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение	Риски	Доказательства для проверки
The actual highest governance body is identified from the legal governance structure.	A familiar board label is assumed without checking where ultimate authority sits.	constitutional documents and governance framework
Both tiers are covered where the highest governance body is split across a two-tier structure.	Only the supervisory or management tier is reported.	constitutional documents and governance structure map
The process covers the highest governance body and every one of its committees.	Committee appointments are omitted or blended into the body-level process.	committee register, terms of reference and appointment records
Nomination, assessment, recommendation and final selection, election or appointment are distinguished.	The report names the final authority but not the preceding process or decision rights.	nomination policy, process map and minutes
The account describes the standing process in force even when no appointment occurred in the reporting period.	No disclosure is made because there were no vacancies or appointments.	current policy, succession plan and approval history
Whether stakeholder views, including shareholder views, are considered is stated explicitly.	Generic engagement language or silence is used instead of a direct answer.	nomination policy and shareholder or stakeholder rights records
The route by which stakeholder or shareholder views enter the decision is described accurately.	Engagement activity is presented without evidence that it informed nomination or selection.	engagement summary, nomination rights, voting records and decision papers
Whether diversity is considered is stated, and the dimensions used are named.	Current composition or an aspiration is substituted for the selection criterion.	diversity policy, candidate specification and succession plan
How diversity affects the search, shortlist, assessment or recommendation is supported.	Dimensions are listed without a decision mechanism.	longlist, shortlist, matrix and nomination committee papers
Whether independence is considered is stated using the applicable definition.	The report mixes legal, listing and internal tests or only reports current composition.	independence policy, listing rules and candidate declarations
How and when independence is assessed, by whom, and against which evidence is described.	A later annual check is presented as the nomination-stage process.	questionnaire, legal review, committee minutes and recommendation
Whether competencies relevant to impacts are considered is stated.	Generic business expertise is presented as impact-relevant competence.	impact assessment, skills matrix and nomination criteria
Impact-related competencies are connected to sectors, products and services, and geographic locations.	The link between impacts, skill gaps and candidate selection is missing.	impact-to-competency map, candidate assessment and recommendation
A criterion that is not used is reported directly, while unavailable required information follows the permitted reason-for-omission route.	A negative answer is treated as an omission, or unavailable information is silently left out.	GRI content index, owner confirmation and omission approval

Типичные пробелы

Ошибки, которых стоит избегать при сборе данных

Wrong governance bodyThe board label is assumed without checking the legal structure or both tiers.

Committees omittedThe body-member process is documented but committee appointments are not.

Stages collapsedNomination, assessment, recommendation and final decision are presented as one step.

＋ Показать ещё 6

Где часто требуется профессиональное суждение

Two-tier structureCover both tiers where together they form the highest governance body and explain the separate decision rights.

Ex officio or statutory membersExplain the legal route and any criteria that do or do not apply instead of forcing them into a standard candidate process.

Controlling shareholder or public authorityDescribe nomination and appointment rights accurately and distinguish them from broader stakeholder views.

＋ Показать ещё 4

Примеры

Иллюстративные примеры

Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.

Illustrative (synthetic) example — Renewable energy developer

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.

Stage	Responsible party	Process
Nomination	Shareholders / Nomination Committee	Candidates proposed under the articles and succession plan
Assessment	Nomination Committee	Candidate evidence tested against the four disclosed criteria
Recommendation	Nomination Committee to Board	Slate and rationale submitted
Election	Shareholders at AGM	Directors elected
Committee appointment	Board	Committee members appointed after committee recommendation

Illustrative (synthetic) example — Two-tier food manufacturer

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.

Appointment	Nomination / assessment	Final decision
Supervisory Board	Nomination Committee assesses candidates	Shareholders elect
Management Board	Supervisory Board succession and candidate assessment	Supervisory Board appoints
Committees	Terms of reference and tier-level review	Relevant tier appoints

Отчёты компаний

Как компании раскрывают GRI 2-10 на практике

Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.

Реальные опубликованные отчёты

Interconexión Eléctrica S.A. E.S.P.

Electric Utilities / IPP / Energy Traders · Colombia · 2024

Открыть отчёт →

ISA’s report identifies its Board and committees and its GRI index points to governance sources including the Corporate Governance Report, Code, stakeholder material, succession policy, independence provisions and a skills matrix. Those cross-references provide relevant evidence trails, but the report pages reviewed do not consolidate the full nomination-to-selection process or clearly show each of the four whether-and-how criteria. Coverage is therefore graded conservatively and each referenced source should be checked at element level.

Cogna Educação S.A.

Education Services · Brazil · 2024

Открыть отчёт →

Cogna describes the Board as the highest governance body, shareholder election and removal, committee appointments and terms, and a Nomination Policy covering the Board, committees and Executive Board. It names broad candidate qualifications, detailed diversity dimensions and an independence declaration against Novo Mercado criteria. Shareholder views are visible through election rights, but a route for wider stakeholder views is not clear. Diversity is encouraged rather than tied to every decision, and competencies are not clearly connected to the organization’s impacts, so those how-elements remain partial.

LIXIL Corporation

Building Products · Japan · 2025

Открыть отчёт →

LIXIL’s GRI index links GRI 2-10 to governance information, while its Corporate Governance General Policy describes Board and committee appointment routes, Nomination Committee review, candidate criteria, a skills matrix, detailed diversity dimensions and independence criteria. The policy notes stakeholder and minority-shareholder perspectives, but their direct route into nomination decisions is not fully explicit. Knowledge and experience are assessed, yet the link to impacts associated with sectors, products or locations is not clear; those elements are graded partial.

Сравнить бок о бок →

✓ AI-ассистент LRA · С участием человека

Спросите AI-ассистента Study Studio об этом раскрытии

Получайте практические ответы для вашего контекста отчётности. Первые два ответа бесплатны — вступите в LRA Community бесплатно, чтобы продолжить без ограничений.

Попробуйте Как подготовить GRI 2-10? Какие данные нужно собрать? Где посмотреть пример из реального отчёта? Каких ошибок избегать?

2 бесплатных ответа

Проверьте себя

Сценарии для разбора

The report says shareholders appoint directors and says nothing about committees.

ВIs this enough?

Показать образцовый ответ →

A two-tier company reports only the Supervisory Board.

ВWhat should change?

Показать образцовый ответ →

The organization does not use wider stakeholder views in nomination but shareholders vote.

ВHow should it report this?

Показать образцовый ответ →

The skills matrix lists finance, strategy and leadership only.

ВDoes this address impact-relevant competencies?

Показать образцовый ответ →

No director or committee appointment occurred during the reporting period.

ВCan the disclosure be omitted?

Показать образцовый ответ →

Ссылки на стандарты

Соответствующие требования GRI и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

GRI

GRI 2-10

в составе GRI 2: General Disclosures

Открыть официальный источник →

Связанное и другое

Governance structure and composition → Карточка Chair of the highest governance body → Карточка Conflicts of interest → Карточка Collective knowledge of the highest governance body → Карточка Evaluation of the performance of the highest governance body → Карточка Все раскрытия →

Больше в GRI 2 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

FAQ

Вопросы, на которые отвечает эта страница

What does GRI 2-10 require?+

Do the four criteria apply to committee appointments?+

What if the organization has a two-tier governance system?+

Must we consult stakeholders separately for GRI 2-10?+

What if one of the four criteria is not used?+

Do we report GRI 2-10 if nobody was appointed this year?+

How should competencies relevant to impacts be explained?+

Why are there nine datapoints on this page?+

What should go in the evidence pack?+

How should I use the workbook?+

Are the example disclosures real company claims?+

Углубиться · GRI 2-10

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.

Explore GRI training (ESRS bundle) →

Как построена эта библиотека 312 опубликованных отчётов проиндексировано 63 171 страниц с постраничными ссылками 272 карточек раскрытий, созданных практиками

/ru/knowledge-hub/disclosure-cards/gri-2-10/

Бесплатно · LRA Community

Получите инструменты для GRI 2-10 — бесплатно

Инструменты подготовки бесплатны для участников LRA Community и студентов. Зарегистрируйтесь один раз (это бесплатно), и ваша загрузка начнётся сразу же — плюс Библиотека раскрытий, шаблоны и AI-ассистент LRA.

	Отчёт A	Отчёт B	Отчёт C
Точка данных 1	✓ p.213	неясно	✓ p.87
Точка данных 2	✓ p.214	—	✓ p.90

Участники видят полную карту покрытия точек данных — ✓ со ссылками на страницы — по трём реальным отчётам, словами самих компаний.

Nomination and selection of the highest governance body

Опубликованный паспорт

Прежде чем начать

Ключевая информация для подготовки

Как это подготовить

Request highest-governance-body nomination and selection records

Заметки, которые превращают данные в раскрытие

Инструменты и формы для подготовки

Для каждого утверждения проверьте доказательства

Ошибки, которых стоит избегать при сборе данных

Где часто требуется профессиональное суждение

Иллюстративные примеры

Как компании раскрывают GRI 2-10 на практике

Спросите AI-ассистента Study Studio об этом раскрытии

Сценарии для разбора

Соответствующие требования GRI и смежные раскрытия

Вопросы, на которые отвечает эта страница

Научитесь готовить это раскрытие от начала до конца

Свяжитесь с нами