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GRI 2: General Disclosures·Disclosure GRI 2-3

Reporting period, frequency and contact point

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.

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Опубликованный паспорт

Последняя проверка 2026-07-18
RK 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 2-3

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
5полей для подготовки 5утверждений для проверки 7областей доказательств 3примеров из отчётов

Суть раскрытия

Disclosure 2-3 requires an organisation to specify the reporting period and frequency of its sustainability reporting, the reporting period for its financial reporting, the publication date of the report or reported information, and the contact point for questions. If the financial reporting period does not align with the sustainability reporting period, the organisation must explain the reason for the difference.

The sustainability reporting period should include clear start and end dates. GRI recommends using the same reporting period as the organisation’s financial reporting and, where possible, publishing the sustainability information at the same time as the financial reporting. These are Guidance recommendations, not additional requirements.

The five datapoints below are an LRA operational decomposition of the four requirements in Disclosure 2-3: reporting period and frequency are shown separately for practical data collection, although both belong to 2-3-a. Organisational coverage is determined under Disclosure 2-2 and is not redefined here.

Reasons for omission are not permitted for Disclosure 2-3. All four requirements must be reported when claiming reporting in accordance with the GRI Standards.

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
Reporting period The clear start and end dates covered by the organisation’s sustainability reporting, whether the information is published in a standalone report or another format. Board-approved reporting calendar, reporting pack cover page, or the published report date range. Sustainability reporting / Finance
Reporting frequency How often sustainability reporting is published, such as annually, biennially or on another explicit cycle. Reporting policy, publication schedule, or prior-year reporting timetable. Sustainability reporting / Corporate reporting
Financial reporting period and alignment The dates covered by the financial statements, and a clear reason where that accounting period is different from the sustainability reporting period. Annual report, audited financial statements, or finance close calendar showing both periods and any mismatch explanation. Finance / Group reporting
Publication date The publication date of the report or reported information. Using the first public release date is LRA’s practical interpretation for version control; the GRI requirement itself says publication date. Published report PDF, website posting record, or release log with the launch date. Corporate reporting / Communications
Contact point A current person, functional team, monitored mailbox or other operational contact route for questions about the report or reported information. Published report contact page, corporate website, or internal communications sign-off sheet. Corporate reporting / Investor relations / Sustainability
＋ Показать подпункты GRI 2-3 (рабочий чек-лист LRA)

Как это подготовить

Confirm the sustainability reporting period with clear start and end dates, then state the frequency of sustainability reporting explicitly. Do not infer frequency only from the year shown in a title.
Check the finance reporting period next. If the finance timetable is different from the sustainability one, add a plain explanation for the mismatch.
Record the publication date for the report or reported information. Distinguish it from internal approval, file creation and the publication date of a previous report.
Provide a current contact point for questions about the report or reported information. A functional team or monitored mailbox is acceptable; a personal name is not required.
Gather the source evidence behind each item before drafting the disclosure. Keep the supporting records together so you can show how the dates, frequency, publication date and contact details were chosen.
Review all four requirements against the official source and confirm that none has been omitted. Where possible, align the sustainability and financial reporting periods and publish both sets of information at the same time.

Запросить данные

Request the report timing and contact details

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

What dates, reporting frequency, and contact details should we use for the sustainability report, and how does the finance year compare if the two periods are different?

Use your organisation’s own labels first, then map them to the reporting pack. Sustainability reporting may be published in a standalone report or another information package, so identify the relevant output precisely. Check every item against final source material before sign-off.

Слабый запрос

Please provide the GRI 2-3 information for the sustainability report, including the reporting period, frequency, financial reporting period, publication date, and contact point.

Почему он не работает: It uses framework language only, so the recipient has to translate the ask into their own records. It also does not point to the internal documents or systems that should be checked, or make clear what to do if the finance period is different.

Более удачный запрос

Please send the report calendar details we should use for the [report name] pack: the period covered, how often we publish, the finance year, a short reason if the finance year is different, the publication date, and the person or team who handles questions about the report. Include the source document or system and use your normal internal terms.

Шаблон официального письма
Subject: Request for report timing and contact details for [report name]\n\nHi [name/team],\n\nI’m preparing the [report name] pack and need the details we will use for the reporting timeline and contact section. Please send the following for [reporting year / period]:\n- the period covered by the sustainability report\n- how often we publish it\n- the finance reporting period\n- if the finance period is different from the sustainability period, a short plain-English reason\n- the publication date\n- the contact point for questions about the report\n- the source document or system for each item\n\nPlease use your normal internal wording where possible, and I will map it into the disclosure pack. If anything is still draft, please mark it clearly.\n\nThanks,\n[preparer name]\n[team]\n[contact details]
Короткая версия для Teams / Slack
Hi [name/team] — I’m pulling together the [report name] pack. Could you send me the report period, how often it’s issued, the finance period, any short reason if those periods differ, the publication date, and the report contact details? Please use your usual internal terms and include the source doc/system. Thanks.

Отраслевые примеры

Manufacturing

Контекст. The sustainability report follows the calendar year, while the finance year runs from April to March.

Адаптированный запрос. Please send the reporting calendar details for the [report name] pack: the sustainability reporting period, reporting frequency, the finance year, a short reason for the different finance year, the publication date, and the contact for report queries. Use the wording from the reporting calendar and board paper, and include the source file.

Пример ответа. Sustainability period: 1 January to 31 December 2025; frequency: annual; financial reporting period: 1 April 2024 to 31 March 2025; reason: financial reporting follows the statutory April-to-March year while sustainability information follows the calendar-year operational data cycle; publication date: 15 March 2026; contact point: Company Secretariat mailbox; source: reporting calendar v3 and board paper.

Financial services

Контекст. The sustainability report and finance reporting both follow the same year-end, and the report is published alongside the annual report.

Адаптированный запрос. Please confirm the report timing details for the [report name] pack: the reporting period, how often the report is issued, the finance period, the publication date, and the contact point for questions. If the finance and sustainability periods match, note that clearly. Use the wording from the annual reporting timetable and the published report draft.

Пример ответа. Sustainability period: 1 January 2025 to 31 December 2025; frequency: annual; finance period: 1 January 2025 to 31 December 2025; difference explanation: not applicable; publication date: 20 March 2026; contact: sustainability.reporting@example.com; source: annual reporting timetable and draft report cover page.

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

State the time span covered by the sustainability information, how often the organisation issues it, which financial reporting period is used for comparison, and where the report date and enquiry contact are set out.

Примечание о контексте

State whether the sustainability and financial reporting periods align. If they do not, explain the reason for the difference. Organisational coverage belongs under Disclosure 2-2.

Заявление о колебаниях

LRA preparation recommendation — not an additional GRI 2-3 requirement. If a timing change results in a restatement of previously reported information, also apply Disclosure 2-4 and explain the reason for and effect of the restatement.

Запись в указателе содержания

GRI 2-3 Reporting period, frequency and contact point — [location / page] / [notes]

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для GRI 2-3 — 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 sustainability reporting period includes clear and accurate start and end dates.One boundary date is missing, ambiguous or inconsistent with the final reported information.Approved reporting calendar and final report or published information
The frequency of sustainability reporting is stated explicitly.The reader is expected to infer frequency from the report title, period or publication history.Approved reporting calendar or publication schedule
The financial reporting period is stated, and any misalignment is explained.The wrong financial period is compared, or the two periods differ without an explanation.Final financial statements or annual report and the approved explanation for any difference
The publication date is accurate for the current report or reported information.An approval date, file date or previous-report date is disclosed instead of the current publication date.Final publication record and website release log
The contact point is current and operational.The contact route is outdated, unmonitored or too general to handle questions about the reported information.Communications or Company Secretariat confirmation and evidence that the contact channel is active

Пакет доказательств для подготовки

Типичные пробелы в отчётности

The sustainability reporting period is given as a year only, without clear start and end dates.
The frequency of sustainability reporting is implied rather than stated explicitly.
The financial reporting period is missing, or a difference from the sustainability reporting period is not explained.
An internal approval date, file date or previous-report date is presented as the current publication date.
The contact point is outdated, unmonitored or only a general corporate homepage.
One of the four required elements is omitted because it is considered immaterial, even though reasons for omission are not permitted.
The dates or contact route cannot be traced to an approved calendar, final publication record or responsible owner.

Типичные пробелы

Ошибки, которых стоит избегать при сборе данных

Wrong ownerThe team asks the sustainability lead for the publication contact, even though the day-to-day inbox sits with corporate affairs or investor relations.
Framework language onlyPeople record the answer in GRI terms instead of the organisation’s own calendar, reporting cycle, and named mailbox, so the source owner cannot recognise it.
Reported information not identifiedThe collector does not identify the report or reported information to which the dates and contact point relate. Entity coverage itself belongs under GRI 2-2.
＋ Показать ещё 6

Где часто требуется профессиональное суждение

A gap between sustainability and financial reporting periodsGive both periods and explain the reason for the difference. GRI recommends using the same reporting period as financial reporting where possible.
Publishing sustainability and financial information togetherWhere possible, coordinate release timing so sustainability information is published at the same time as financial reporting. This is GRI Guidance, not an additional requirement.
Publication date versus internal sign-off dateUse the publication date of the current report or reported information. Keep internal approval and file creation dates separate so readers are not given the wrong date.
＋ Показать ещё 2

Примеры

Иллюстративные примеры

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

Illustrative (synthetic) example — manufacturing

Northbridge Manufacturing publishes sustainability information annually.

• Sustainability reporting period: 1 January to 31 December 2025.

• Frequency: annual.

• Financial reporting period: 1 January to 31 December 2025; the periods align.

• Publication date: 20 March 2026.

• Contact point: sustainability@northbridge.example.

This annual example covers all four GRI 2-3 requirements and uses a monitored functional mailbox rather than requiring a personal contact name.

Illustrative (synthetic) example — retail

Meridian Retail publishes sustainability information annually.

• Sustainability reporting period: 1 April 2024 to 31 March 2025.

• Frequency: annual.

• Financial reporting period: 1 January to 31 December 2024.

• Reason for the difference: financial reporting follows the statutory calendar year, while sustainability data are consolidated using the Group’s April-to-March operational management cycle.

• Publication date: 20 June 2025.

• Contact point: reporting@meridian.example.

This example uses a completed financial reporting period and explains why the sustainability and financial reporting periods differ.

Отчёты компаний

Как компании раскрывают GRI 2-3 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 profile states a sustainability reporting period of 1 January–31 December 2024, annual periodicity and a contact office with email address (p.9). A clear financial reporting period and the publication date of the current report were not identified in the cited disclosure. The reference to the 2023 report presented in March 2024 is not the publication date of the 2024 report, and committee review frequency or stakeholder consultation is not evidence for GRI 2-3.
Kuehne+Nagel International AG
Air Freight Transportation and Logistics · Switzerland · 2025
Открыть отчёт →
Kuehne+Nagel’s GRI content index states that the Sustainability Report covers 1 January–31 December 2025 and was published on 2 April 2026; it also gives a report-specific contact email. The same entry states that the Annual Report covers the matching period and was published on 3 March 2026 (p.70). The frequency of sustainability reporting is not stated explicitly in the cited entry, so an annual frequency should not be inferred solely from the report year.
ASE Technology Holding Co., Ltd.
Semiconductors · Taiwan · 2024
Открыть отчёт →
ASE Technology Holding’s GRI content index states that the report covers 1 January–31 December 2024, uses the same period as the financial report, and is published every year in August (p.258). The Report Overview provides the Corporate CSR Division’s address, telephone number and email as the contact point (p.8). The month supports reporting frequency but does not establish the exact publication date of this edition, so publication date coverage is partial.

Сравнить бок о бок →

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Попробуйте Как подготовить GRI 2-3? Какие данные нужно собрать? Где посмотреть пример из реального отчёта? Каких ошибок избегать?
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Сценарии для разбора

A group has finished its annual sustainability report for the year ended 31 December 2025. The finance team closes on 31 March, so the sustainability team is using a different year-end and wants to explain that difference in the report.

ВWhat period details should be included, and what extra explanation is needed because the two reporting cycles do not match?
Показать образцовый ответ →

A preparer is updating a report that is issued every two years, but the draft only says the document covers the latest year and gives a publication date. The team is unsure whether that is enough for a reader to understand the reporting pattern.

ВWhat should be added so the report makes the reporting rhythm clear?
Показать образцовый ответ →

A sustainability report is posted on the company website on 18 April 2026, but the draft contact section only gives a generic web address for the whole organisation. The communications team wants to know whether that is enough for follow-up questions about the report.

ВWhat contact detail should be provided so readers know where to direct questions about the report itself?
Показать образцовый ответ →

A preparer is drafting a report for a business that publishes sustainability information every year and financial statements for the same 12-month period. The team wonders whether it still needs to mention the finance period and the publication date because the cycles match.

ВWhat information still needs to appear in the disclosure even when the reporting periods are aligned?
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 2-3

в составе GRI 2: General Disclosures

Открыть официальный источник →

Связанное и другое

Organizational details → КарточкаNomination 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 → 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 2-3, what information do I need to gather before I start drafting the disclosure?+
How do I use the GRI 2-3 step-by-step preparation section in practice?+
What should I include in the evidence pack for GRI 2-3 assurance readiness?+
Which readiness claims do I need to verify for GRI 2-3, and how do I evidence them?+
What are the most common mistakes or reporting gaps on GRI 2-3, and how do I avoid them?+
How do I turn the GRI 2-3 datapoints into a draft disclosure?+
Can I use the synthetic example disclosure on the GRI 2-3 page as a template for my own report?+
How do I use the Prep & Assurance workbook for GRI 2-3?+
What is the printable Library Card for GRI 2-3, and when should I use it?+
Where can I find real published reports that show how GRI 2-3 is disclosed in practice?+

Другие вопросы, с которыми поможет эта страница

GRI 2-3 reporting period and publication date: what should I collect before drafting?How do I check financial period alignment for a GRI 2-3 disclosure?What is the best way to assign ownership for the GRI 2-3 report contact and datapoints?How do I build an assurance-ready evidence pack for GRI 2-3?What are the five readiness claims on the GRI 2-3 page and how should I use them?How can I use the GRI 2-3 narrative starters to draft the disclosure faster?What should I check in the GRI 2-3 common mistakes section before sign-off?Can I use the GRI 2-3 synthetic example to structure my own table and narrative?How do I use the GRI 2-3 content-index line in a draft report?What does the GRI 2-3 Prep & Assurance workbook help me track?Where do I find the plain-language explainer for GRI 2-3 on the page?How should a sustainability manager use the company report links on the GRI 2-3 page?

Углубиться · GRI 2-3

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