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GRI 2: General Disclosures·Disclosure GRI 2-6

Activities, value chain and other business relationships

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 2-6

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
10полей для подготовки 10утверждений для проверки 15областей доказательств 3примеров из отчётов

Суть раскрытия

Disclosure 2-6 requires an organisation to report the sector or sectors in which it is active and provide a high-level overview of its value chain. The overview covers the organisation’s activities, products, services and markets served; its supply chain; and the entities downstream from the organisation and the activities they perform.

The value chain includes activities carried out by the organisation and by entities upstream and downstream from it, from the conception of products or services to their end use. It includes entities beyond the first tier upstream and downstream. The organisation does not need to describe every individual activity or entity; the high-level overview should provide enough context to understand its impacts, including impacts connected with the use of its products and services.

The organisation must also report other relevant business relationships that have not already been described as part of the value chain, and describe significant changes in its sectors, value chain and other relevant business relationships compared with the previous reporting period.

The entities included in sustainability reporting are determined under Disclosure 2-2. The 2-6 description covers the activities of those reporting entities, while the value chain can extend to external upstream and downstream entities such as suppliers, distributors, wholesalers, retailers, customers and beneficiaries.

GRI Guidance recommends, where relevant, contextual information such as the total number of operations and the definition of an operation; the quantity or net sales of products or services; banned or publicly debated products and the organisation’s response; characteristics and relative importance of markets; and estimated information about upstream and downstream entities. These are Guidance items, not additional requirements.

Reasons for omission are permitted for Disclosure 2-6. The organisation cannot simply label required information ‘excluded’: its GRI content index must identify the unmet disclosure or requirement, give one of the four permitted reasons—Not applicable, Legal prohibitions, Confidentiality constraints, or Information unavailable / incomplete—and provide the required explanation.

The ten datapoints below are an LRA operational decomposition of Disclosure 2-6-a to 2-6-d. They are not ten separate GRI requirements.

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
Active sectors Name the sectors in which the organisation is active. Use an applicable GRI Sector Standard or a clear classification such as GICS, ICB, ISIC or SICS where useful, and reconcile it to internal segment reporting. Business unit or segment reporting, management accounts, strategy papers, or external filings that list operating sectors. Strategy / Finance
Value chain activities Describe the main activities of the entities included in sustainability reporting under GRI 2-2. As optional Guidance, report the total number of operations and explain how ‘operation’ is defined. Operating model documents, process maps, annual report narrative, and business unit descriptions. Strategy / Operations
Value chain products Describe the organisation’s products. Optional Guidance includes quantity or net sales and whether products are banned in certain markets or subject to stakeholder concerns or public debate, with reasons and responses. Product catalogue, segment disclosures, sales materials, and product governance records. Commercial / Product
Value chain services Describe the organisation’s services. Optional Guidance includes quantity or net sales and whether services are banned in certain markets or subject to stakeholder concerns or public debate, with reasons and responses. Service catalogue, customer contracts, operating model documents, and service line reporting. Commercial / Service Delivery
Markets served Describe markets served, including customer groups. Optional Guidance can cover geography, demographic or other characteristics, market size and relative importance, and net sales or revenues by market. Sales reporting, regional or customer segment analysis, investor presentations, and market strategy documents. Commercial / Sales
Supply chain overview Provide a high-level description of the supply chain, acknowledging relevant upstream entities beyond tier 1. Useful context can include supplier types, estimated numbers by tier, activities, relationship types, sector characteristics, payments and geography. Procurement maps, supplier master data, sourcing strategy, and supply chain risk assessments. Procurement / Supply Chain
Downstream entities Describe the main categories of entities downstream from the organisation, including relevant entities beyond the first tier—for example distributors, wholesalers, retailers, customers and beneficiaries. Estimated numbers, relationship types and geography are optional context. Channel partner lists, distribution agreements, customer route-to-market documents, and sales channel reporting. Commercial / Sales
Downstream activities Describe the activities performed by downstream entities in relation to the organisation’s products and services, such as manufacturing, distribution, wholesale, retail, installation, use or servicing. Channel agreements, partner operating manuals, route-to-market documents, and customer journey maps. Commercial / Channel Management
Other relevant business relationships Report other relevant business relationships with entities not already described as part of the value chain, such as joint ventures, franchisees, investee companies or other entities directly linked to operations, products or services. Key contract registers, alliance or partnership lists, franchise records, and strategic relationship inventories. Legal / Strategy
Significant changes Describe significant changes in the sectors, value chain and other relevant business relationships compared with the previous reporting period. Prior-year disclosure, change logs, M&A records, restructuring papers, and updated operating model documents. Finance / Strategy
＋ Показать подпункты GRI 2-6 (рабочий чек-лист LRA)

Как это подготовить

Confirm the entities included in sustainability reporting under Disclosure 2-2. For those entities, identify the sectors in which the organisation is active and map their activities and value chain.
Prepare a high-level overview from conception to end use: the organisation’s activities, products, services and markets; its supply chain; and the main categories of downstream entities and their activities. Acknowledge relevant entities beyond tier 1 upstream and downstream without listing every entity.
Report other relevant business relationships not already described as part of the value chain, such as joint ventures, franchise relationships, investee companies or other entities directly linked to operations, products or services.
Gather the business-model, segment, operations, product, market, supplier, channel and relationship records behind the overview. Add optional Guidance context—such as operation counts, product or service volume, market importance, and estimated supplier or downstream populations—only where useful and supportable.
Describe significant changes in the sectors, value chain and other relevant business relationships compared with the previous reporting period. Distinguish changes to reporting entities under GRI 2-2 and any restatement under GRI 2-4.
Before finalising, compare the draft with the official source. If required information cannot be reported, identify the exact unmet requirement and record one permitted reason for omission with its required explanation in the GRI content index; do not use an informal exclusion note.

Запросить данные

Request the business footprint and relationship map

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

For the entities reported under GRI 2-2, what sectors, activities, products, services and markets should we describe; what are the main upstream and downstream value-chain categories; which other relevant business relationships remain; and what changed significantly since last year?

Use your organisation’s own operating language first, then map it to the reporting disclosure. For example, use your internal names for business lines, sites, regions, customer groups, supplier tiers, partners and distribution routes rather than framework terms. Keep the wording practical and familiar to the people who hold the source information.

Слабый запрос

Please provide the GRI 2-6 information on activities, value chain and other business relationships.

Почему он не работает: This uses framework language only, so the owner has to translate the ask before they can answer it. It does not say which internal records are needed, what parts of the business to cover, or how to show changes from the prior period.

Более удачный запрос

For the GRI 2-2 reporting entities, please send a high-level current-period description of sectors; activities, products, services and markets; upstream categories beyond tier 1 where relevant; downstream entities and their activities; other relevant relationships not already in the value chain; and significant changes from the prior period. Include source records and identify any unavailable required item against the exact GRI requirement and permitted reason for omission.

Шаблон официального письма
Subject: Request for GRI 2-6 business and value-chain information for [reporting period]

Hi [name/team],

For the entities included in sustainability reporting under GRI 2-2, please provide a high-level description of:
- active sectors and own activities;
- products, services and markets served;
- main upstream supplier categories, including relevant categories beyond tier 1;
- downstream entities such as distributors, wholesalers, retailers, customers and beneficiaries, and the activities they perform;
- other relevant business relationships not already described in the value chain; and
- significant changes compared with [prior period].

Where available, also provide the total number and definition of operations; product/service quantity or net sales; market importance; estimated supplier/downstream populations; and any banned or publicly debated products or services and our response. These are optional Guidance context.

Attach the source records and approval owner. If required information is unavailable or cannot be disclosed, identify the affected GRI requirement. Do not exclude it informally: record the applicable reason for omission and required explanation for the GRI content index.

Please adapt this request to the organisation’s language and check the official source before sign-off.

Thanks,
[preparer name]
Короткая версия для Teams / Slack
Hi [name/team] — please share a high-level GRI 2-6 map for the GRI 2-2 reporting entities: sectors; activities, products, services and markets; upstream categories beyond tier 1 where relevant; downstream entities and activities; other relevant relationships not already covered; and significant changes from [prior period]. Flag any unavailable required item against the exact GRI requirement and reason-for-omission process. Thanks.

Отраслевые примеры

Manufacturing

Контекст. A multi-site producer sells finished goods through wholesalers and retailers, with contract manufacturers and logistics partners in the chain.

Адаптированный запрос. Please provide the current map of our plants, product lines, sales channels, sourcing network, contract manufacturing arrangements, logistics partners and any other key external relationships for [reporting period], plus changes since [prior period]. Use the names your operations and commercial teams use internally.

Пример ответа. Sites: 4 plants in the UK and 1 in Poland. Product lines: industrial components, consumer packs. Sales channels: direct to OEMs, wholesalers and online retail. Supply chain: raw materials from 38 tier-1 suppliers across 7 countries; 2 contract manufacturers. Downstream: distributors, retailers and service agents in 12 markets. Changes: one new logistics partner added; one contract manufacturer exited in Q3.

Financial services

Контекст. A group provides lending, wealth services and payment products through branches, digital channels and third-party introducers.

Адаптированный запрос. Please share the current summary of our business lines, customer segments, delivery channels, key outsourcing arrangements, introducer relationships and other external partnerships for [reporting period], plus what changed since [prior period]. Use the terms your commercial and operations teams already use.

Пример ответа. Business lines: retail lending, wealth management, merchant payments. Customer segments: personal, SME and institutional. Delivery channels: branch, app, adviser network and partner referrals. External relationships: core banking outsourcer, card processor, introducer network, joint venture in payments. Changes: new adviser channel launched; one legacy outsourcing arrangement ended.

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

Explain the entity scope by referring to GRI 2-2 and, where useful, how the organisation identified other relevant business relationships not already covered in the value-chain description. This identification note is an LRA preparation recommendation, not a separate GRI 2-6 requirement.

Примечание о контексте

The description provides context for understanding the organisation’s activities and impacts across its own operations and value chain, including impacts connected with the use of its products and services.

Заявление о колебаниях

Describe the nature of each significant change compared with the previous reporting period and, where useful, explain its cause and how it affects the current business and value-chain profile.

Запись в указателе содержания

GRI 2-6 Activities, value chain and other business relationships — [location / page] / [notes]

Центр загрузок

Инструменты и формы для подготовки

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Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение Риски Доказательства для проверки
All sectors in which the organisation is actually active are identified.A generic label hides distinct business sectors or the classification conflicts with segment reporting.Approved business model, segment reporting and applicable sector classification
The organisation’s activities cover the entities included in sustainability reporting under GRI 2-2.The overview silently covers a different entity population from the sustainability report.GRI 2-2 entity list reconciled to the business model and operations register
Activities, products, services and markets served are described consistently with operational and financial reporting.Marketing categories replace the actual operating model or supported market profile.Operations register, product and service catalogue, sales analysis and segment reporting
The supply chain is presented as the upstream part of the value chain, not as the whole value chain.Own activities and downstream entities disappear because supply chain and value chain are treated as synonyms.Value-chain map, supplier map and approved business model
The high-level overview acknowledges the main upstream categories beyond tier 1 where relevant.The description stops at direct suppliers and hides known upstream dependencies.Supplier master data, tiering method, sourcing map and supply-chain risk assessment
Downstream entities and the activities they perform are reported separately.Only intermediaries are listed, or customers and beneficiaries are omitted, with no explanation of downstream activities.Route-to-market, customer-category, distribution and beneficiary maps
Other relevant business relationships do not duplicate entities already described in the value chain.Suppliers and distributors are repeated under 2-6-c while joint ventures or other relevant relationships remain unclear.Joint venture, franchise, investee, licensing and strategic partnership registers
Significant changes are explicitly compared with the previous reporting period.Readers are left to infer changes by comparing two reports, or an acquisition is treated automatically as a restatement.Prior-year GRI 2-6 disclosure and documented current-to-prior change comparison
Terminology, quantitative context and geography reconcile across the reporting suite.Operation counts, markets, supplier figures or business lines conflict with the annual report or financial segment note.Annual report, financial segment reporting, sustainability report and management approval
Any missing required information uses a permitted reason for omission in the GRI content index.Required information is labelled excluded or confidential without identifying the requirement and required explanation.GRI content index and omission assessment against GRI 1 Requirement 6

Пакет доказательств для подготовки

Типичные пробелы в отчётности

Only a generic sector label such as ‘technology company’ is given, so the actual activities and business segments remain unclear.
Only the organisation’s own operations are described; upstream and downstream parts of the value chain are missing.
Supply chain is used as a synonym for the whole value chain, omitting own activities and downstream entities.
The overview stops at tier-1 suppliers and does not acknowledge relevant upstream entities beyond the first tier.
Downstream entities are listed but the activities they perform are not described.
Customers and markets served are merged without explaining customer groups, geography or relative importance.
Other relevant business relationships are mixed with suppliers and distributors already described in the value chain.
A ‘material relationship’ threshold is invented instead of reporting other relevant business relationships.
A statement that there were no significant changes is used as a substitute for reporting the relationships required by 2-6-c.
Significant changes are left for users to infer by comparing reports rather than being described directly.
Operation counts, sales, market geography or supplier figures conflict with the annual report or financial segment reporting.
Missing required information is labelled ‘confidential’ or ‘excluded’ without the formal reason-for-omission process.

Типичные пробелы

Ошибки, которых стоит избегать при сборе данных

Wrong owner, wrong languageTeams ask the wrong function for the answer, or they use framework terms that the business does not use, so the source team cannot map the request to its own records.
Scope left vaguePeople collect a broad description without first agreeing which parts of the business, which parts of the chain, and which outside relationships are in scope, so the final dataset is incomplete or inconsistent.
Current year mixed with old dataCollectors pull figures and descriptions from different reporting periods, so the record set no longer reflects one consistent cut-off point.
＋ Показать ещё 6

Где часто требуется профессиональное суждение

Acquisitions and disposals affect different disclosuresUse GRI 2-2 for changes to reporting entities, GRI 2-6-d for significant changes to sectors or the value-chain profile, and GRI 2-4 only where previously reported information is restated. An acquisition does not automatically require a restatement.
How to handle different country labels for the same line of workWhere local legal or commercial labels differ, group them under the organisation’s own operating categories and explain the mapping you used so the sector view stays consistent across locations.
Classifying upstream, downstream and other relationshipsFirst determine whether an entity performs an upstream or downstream activity and include it in the high-level value-chain overview. Use 2-6-c only for other relevant business relationships not already described under 2-6-b.
＋ Показать ещё 5

Примеры

Иллюстративные примеры

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

Illustrative (synthetic) example — specialist food manufacturing

• Sector and activities: We operate 6 production operations in specialist food manufacturing; an ‘operation’ is a site that manufactures finished products. Activities include ingredient sourcing, blending, packaging and quality control.

• Products, services and markets: We produce chilled ready meals and ambient sauces and provide private-label production and recipe development. FY2025 net sales were £180 million. We serve UK grocery and foodservice markets and entered Ireland as a new geographic market. We do not sell products banned in our markets; one high-salt product category is subject to public-health debate, and we are reformulating recipes and expanding nutrition labelling.

• Supply chain: Main upstream categories are farms, ingredient processors, packaging suppliers and logistics providers, including indirect agricultural inputs beyond tier 1.

• Downstream: Retailers, wholesalers and catering operators store, distribute, resell and prepare the products for households, restaurants and institutional kitchens.

• Other relevant business relationships: A minority joint venture in a seasoning plant is not otherwise described in the value chain. Contract manufacturers and cold-chain carriers are classified within the upstream value chain rather than duplicated here.

• Significant changes: Compared with FY2024, we entered Ireland, exited one low-volume retail line and brought one packaging activity in-house.

Synthetic example for practitioner learning only. It covers the required 2-6 elements and clearly labels operation count, sales volume and debated-product information as useful Guidance context rather than extra compliance requirements.

Illustrative (synthetic) example — regional passenger transport

• Sector and activities: We operate in regional passenger transport, running bus and coach routes, maintaining vehicles and managing timetables across three regions.

• Services and markets: Services include ticketing, school transport contracts and charter hire for commuters, students, leisure travellers and local authorities.

• Supply chain: Upstream entities include vehicle manufacturers, fuel and energy providers, maintenance contractors, software vendors, depot landlords and the fleet lessor. Their activities include manufacture, energy supply, maintenance, technology services and asset leasing.

• Downstream: Passengers and corporate travel buyers use the service; public-sector route sponsors commission services where they are the customer; onward transport operators provide connecting journeys.

• Other relevant business relationships: The fuel-hedging counterparty is reported here because it is directly linked to service delivery but is not otherwise described in the value chain. The shared-ticketing partnership is classified downstream, not duplicated under 2-6-c.

• Significant changes: Compared with the previous reporting period, we entered one new region, added two school routes and ended a charter partnership.

Synthetic example for practitioner learning only. It shows that entities should first be classified upstream or downstream; only relevant relationships not already described in the value chain belong under 2-6-c.

Отчёты компаний

Как компании раскрывают GRI 2-6 на практике

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

Реальные опубликованные отчёты
Enagás, S.A.
Gas Utilities · Spain · 2025
Открыть отчёт →
Enagás’ SBM-1 section on pages 49–55 is the relevant source. It identifies sectors, activities and services, states that Enagás does not sell products, describes Spain and Europe as strategic markets, maps suppliers and downstream customers and their activities, and discusses investee relationships. The 2025–2030 Strategic Update evidences changes in the business profile, but a single explicit comparison of all significant changes under 2-6-d is only partial. Value-chain-worker engagement pages are not used as substitutes for GRI 2-6 evidence.
Delta Electronics, Inc.
Technology Hardware and Equipment · Taiwan · 2024
Открыть отчёт →
Delta’s GRI index points to the Overview (printed pages 7–14; PDF pages 9–16) and Green and Low-Carbon Supply Chain (printed pages 73–76; PDF pages 75–78). These sections support sectors, global operations, products, services, markets and supply-chain characteristics. Downstream customers and uses are present but not systematically classified, while other relevant business relationships and a complete explicit comparison of significant changes remain gaps. Scope 3 emissions and waste pages are not used as substitutes for GRI 2-6 evidence.
Interconexión Eléctrica S.A. E.S.P.
Electric Utilities / IPP / Energy Traders · Colombia · 2024
Открыть отчёт →
ISA’s GRI index directs readers to the Electric Power, Roads and Telecommunications and ICT business-unit pages (18–24), the business model and Procurement section (25–26). These sources support sectors, activities, services, markets and the supply chain; downstream entities and activities are present but only partly explicit. The index states ‘There were no significant changes’ for 2-6-d. That statement does not itself report other relevant business relationships under 2-6-c, which remains not found. Risk appetite, new hires and generic M&A wording are not used as GRI 2-6 evidence.

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Попробуйте Как подготовить GRI 2-6? Какие данные нужно собрать? Где посмотреть пример из реального отчёта? Каких ошибок избегать?
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Сценарии для разбора

A group runs a UK-based design business that also sells through an online marketplace and a small wholesale arm. The draft report currently says only that it is a 'consumer brand'.

ВWhat should the preparer do so the description of what the group does and the sectors in which it is active is useful to readers?
Показать образцовый ответ →

The reporting team has mapped the business and can explain manufacturing, product sales, after-sales support, and the main customer regions. It has not yet written anything about suppliers or the firms that handle distribution after sale.

ВHow should the preparer decide what belongs in the value-chain description for this disclosure?
Показать образцовый ответ →

A retailer has a long-term logistics contract, a joint venture warehouse, and a franchise network. The draft disclosure mentions only the retailer’s own stores and direct suppliers.

ВShould these other commercial links be included, and if so, how should the preparer think about them?
Показать образцовый ответ →

A manufacturer acquired a packaging business mid-year, exited one export market, and began using a new contract assembler. The prior-year report described a different value-chain profile and different downstream entities.

ВWhat should the preparer do about year-on-year changes in the sector, chain description, and other business relationships?
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 2-6

в составе GRI 2: General Disclosures

Открыть официальный источник →

Связанное и другое

Entities included in the organization’s sustainability reporting → КарточкаOrganizational details → КарточкаReporting period, frequency and contact point → КарточкаPolicy commitments → КарточкаEmbedding policy commitments → 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 data do I need to collect for GRI 2-6 before I start drafting the disclosure?+
How should I scope GRI 2-6 if the business has multiple sectors, markets and value chain links?+
Who should own the GRI 2-6 data collection across the business?+
What evidence should I keep for GRI 2-6 to be ready for assurance?+
What are the common mistakes people make when drafting GRI 2-6?+
How do I use the Prep & Assurance workbook for GRI 2-6?+
What should the draft output for GRI 2-6 include?+
Can I use the synthetic example disclosure on the GRI 2-6 page as a template?+
Where can I find real published reports that show how GRI 2-6 is disclosed in practice?+
Does the GRI 2-6 page give an exact ESRS or IFRS mapping I can rely on?+

Другие вопросы, с которыми поможет эта страница

GRI 2-6 checklist: what datapoints should I request from business owners?How do I build an evidence pack for GRI 2-6 assurance?What is the best way to draft the narrative for GRI 2-6 from the workbook?What are the assurance claims I need to verify for GRI 2-6?How do I avoid missing downstream activities in a GRI 2-6 disclosure?What should a GRI 2-6 content index line look like in a draft report?How do I use the printable Library Card for GRI 2-6?What does the GRI 2-6 example table show and how should I adapt it?How do I capture significant changes compared with the previous reporting period for GRI 2-6?What should I include in a GRI 2-6 data request to operations and supply chain teams?How do I check whether my GRI 2-6 draft is assurance-ready?Where does the page show common gaps in GRI 2-6 reporting?

Углубиться · GRI 2-6

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.

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