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Проверил
Dr Ross KurinkoLinkedIn
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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 Global Reporting Initiative
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GRI 205: Anti-corruption·Disclosure GRI 205-2
Communication and training about anti-corruption policies and procedures
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 Global Reporting Initiative.
Правовой статус
GRI 205: Anti-corruption 2016 remains applicable at the date of this review. A revised Corruption Standard has been published only as an exposure draft and is not yet an applicable requirement.
Опубликованный паспорт
Последняя проверка 2026-08-01
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 Global Reporting Initiative
Стандарт
GRI 205: Anti-corruption
Disclosure GRI 205-2 · 2016
Последняя проверка
2026-08-01
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Чтобы подготовить это раскрытие
Суть раскрытия
Disclosure 205-2 requires an organization to report the extent to which its anti-corruption policies and procedures have been communicated to governance body members, employees and business partners, and the extent to which governance body members and employees have received anti-corruption training.
For governance body members, the organization reports the total number and percentage receiving communication and training, broken down by region. For employees, it reports communication and training counts and percentages by employee category and region. For business partners, it reports communication counts and percentages by business-partner type and region. It also describes communication provided to any other persons or organizations.
Governance body members should be excluded from employee-category figures. GRI recommends using information reported under Disclosure 405-1 to identify governance bodies, their members and employee categories, and recommends estimating the total number of business partners where necessary.
Communication should not be limited to formal briefings; it can include documented policy distribution, onboarding, contractual communication, portal notifications or other channels. Under the current GRI 205-2, training figures are required for governance body members and employees, but not for business partners.
The organization should define the regional taxonomy, reporting population, cut-off date, communication criterion and training criterion used. A global aggregate can be presented additionally, but it does not replace the required breakdowns.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.
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 |
|---|---|---|---|
| Governance bodies identified | Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting governance bodies identified. | Sustainability Reporting / data owner |
| Governance body members by region | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting governance body members by region. | People / Compliance / Sustainability Reporting |
| Governance communication count | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting governance communication count. | Sustainability Reporting / data owner |
| Governance communication percentage | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting governance communication percentage. | Sustainability Reporting / data owner |
| Governance training count | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting governance training count. | People / Compliance / Sustainability Reporting |
| Governance training percentage | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting governance training percentage. | People / Compliance / Sustainability Reporting |
| Employee population excluding governance body members | Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting employee population excluding governance body members. | People / Compliance / Sustainability Reporting |
| Employee category | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting employee category. | People / Compliance / Sustainability Reporting |
| Employee region | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting employee region. | People / Compliance / Sustainability Reporting |
| Employee communication count | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting employee communication count. | People / Compliance / Sustainability Reporting |
| Employee communication percentage | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting employee communication percentage. | People / Compliance / Sustainability Reporting |
| Employee training count | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting employee training count. | People / Compliance / Sustainability Reporting |
| Employee training percentage | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting employee training percentage. | People / Compliance / Sustainability Reporting |
| Full business-partner population | Required denominator. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting full business-partner population. | Sustainability Reporting / data owner |
| Estimated total business partners | Recommended where necessary. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting estimated total business partners. | Sustainability Reporting / data owner |
| Business partner type | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting business partner type. | Sustainability Reporting / data owner |
| Business partner region | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting business partner region. | Sustainability Reporting / data owner |
| Business partner communication count | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting business partner communication count. | Sustainability Reporting / data owner |
| Business partner communication percentage | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting business partner communication percentage. | Sustainability Reporting / data owner |
| Business partner training | Additional only under current GRI 205-2. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting business partner training. | People / Compliance / Sustainability Reporting |
| Other persons or organizations informed | Required description where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting other persons or organizations informed. | Sustainability Reporting / data owner |
| Communication criterion | Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting communication criterion. | Sustainability Reporting / data owner |
| Training criterion | Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting training criterion. | People / Compliance / Sustainability Reporting |
| Reporting-period and cut-off basis | Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting reporting-period and cut-off basis. | Sustainability Reporting / data owner |
| Regional taxonomy | Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting regional taxonomy. | Tax / Finance / Sustainability Reporting |
| Reason for omission | Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission. | Sustainability Reporting / data owner |
＋ Показать подпункты GRI 205-2 (рабочий чек-лист LRA)
Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required denominator. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Recommended where necessary. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Additional only under current GRI 205-2. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required description where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Как это подготовить
Disclosure 205-2 requires an organization to report the extent to which its anti-corruption policies and procedures have been communicated to governance body members, employees and business partners, and the extent to which governance body members and employees have received anti-corruption training.
Collect and reconcile the records for: Governance bodies identified; Governance body members by region; Governance communication count; Governance communication percentage; Governance training count; Governance training percentage; Employee population excluding governance body members; Employee category; Employee region; Employee communication count; Employee communication percentage; Employee training count; Employee training percentage; Full business-partner population; Estimated total business partners; Business partner type; Business partner region; Business partner communication count; Business partner communication percentage; Business partner training; Other persons or organizations informed; Communication criterion; Training criterion; Reporting-period and cut-off basis; Regional taxonomy; Reason for omission.
Apply Disclosure 205-2 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
Запросить данные
Request the disclosure evidence
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
Provide the reporting-period records and reconciliations for Disclosure 205-2: Governance bodies identified; Governance body members by region; Governance communication count; Governance communication percentage; Governance training count; Governance training percentage; Employee population excluding governance body members; Employee category; Employee region; Employee communication count; Employee communication percentage; Employee training count; Employee training percentage; Full business-partner population; Estimated total business partners; Business partner type; Business partner region; Business partner communication count; Business partner communication percentage; Business partner training; Other persons or organizations informed; Communication criterion; Training criterion; Reporting-period and cut-off basis; Regional taxonomy; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Более удачный запрос
Provide the reporting-period records and reconciliations for Disclosure 205-2: Governance bodies identified; Governance body members by region; Governance communication count; Governance communication percentage; Governance training count; Governance training percentage; Employee population excluding governance body members; Employee category; Employee region; Employee communication count; Employee communication percentage; Employee training count; Employee training percentage; Full business-partner population; Estimated total business partners; Business partner type; Business partner region; Business partner communication count; Business partner communication percentage; Business partner training; Other persons or organizations informed; Communication criterion; Training criterion; Reporting-period and cut-off basis; Regional taxonomy; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
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Примечание о методике
The organization should define the regional taxonomy, reporting population, cut-off date, communication criterion and training criterion used. A global aggregate can be presented additionally, but it does not replace the required breakdowns.
Примечание о контексте
Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.
Центр загрузок
Инструменты и формы для подготовки
Профессиональные инструменты подготовки для GRI 205-2 — 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 ↧
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 |
|---|---|---|
| Governance bodies identified is reported accurately and completely. | The response omits, misclassifies or overstates governance bodies identified. | Approved source records, calculation files, reconciliations and review evidence supporting governance bodies identified. |
| Governance body members by region is reported accurately and completely. | The response omits, misclassifies or overstates governance body members by region. | Approved source records, calculation files, reconciliations and review evidence supporting governance body members by region. |
| Governance communication count is reported accurately and completely. | The response omits, misclassifies or overstates governance communication count. | Approved source records, calculation files, reconciliations and review evidence supporting governance communication count. |
| Governance communication percentage is reported accurately and completely. | The response omits, misclassifies or overstates governance communication percentage. | Approved source records, calculation files, reconciliations and review evidence supporting governance communication percentage. |
| Governance training count is reported accurately and completely. | The response omits, misclassifies or overstates governance training count. | Approved source records, calculation files, reconciliations and review evidence supporting governance training count. |
| Governance training percentage is reported accurately and completely. | The response omits, misclassifies or overstates governance training percentage. | Approved source records, calculation files, reconciliations and review evidence supporting governance training percentage. |
| Employee population excluding governance body members is reported accurately and completely. | The response omits, misclassifies or overstates employee population excluding governance body members. | Approved source records, calculation files, reconciliations and review evidence supporting employee population excluding governance body members. |
| Employee category is reported accurately and completely. | The response omits, misclassifies or overstates employee category. | Approved source records, calculation files, reconciliations and review evidence supporting employee category. |
| Employee region is reported accurately and completely. | The response omits, misclassifies or overstates employee region. | Approved source records, calculation files, reconciliations and review evidence supporting employee region. |
| Employee communication count is reported accurately and completely. | The response omits, misclassifies or overstates employee communication count. | Approved source records, calculation files, reconciliations and review evidence supporting employee communication count. |
| Employee communication percentage is reported accurately and completely. | The response omits, misclassifies or overstates employee communication percentage. | Approved source records, calculation files, reconciliations and review evidence supporting employee communication percentage. |
| Employee training count is reported accurately and completely. | The response omits, misclassifies or overstates employee training count. | Approved source records, calculation files, reconciliations and review evidence supporting employee training count. |
| Employee training percentage is reported accurately and completely. | The response omits, misclassifies or overstates employee training percentage. | Approved source records, calculation files, reconciliations and review evidence supporting employee training percentage. |
| Full business-partner population is reported accurately and completely. | The response omits, misclassifies or overstates full business-partner population. | Approved source records, calculation files, reconciliations and review evidence supporting full business-partner population. |
| Estimated total business partners is reported accurately and completely. | The response omits, misclassifies or overstates estimated total business partners. | Approved source records, calculation files, reconciliations and review evidence supporting estimated total business partners. |
| Business partner type is reported accurately and completely. | The response omits, misclassifies or overstates business partner type. | Approved source records, calculation files, reconciliations and review evidence supporting business partner type. |
| Business partner region is reported accurately and completely. | The response omits, misclassifies or overstates business partner region. | Approved source records, calculation files, reconciliations and review evidence supporting business partner region. |
| Business partner communication count is reported accurately and completely. | The response omits, misclassifies or overstates business partner communication count. | Approved source records, calculation files, reconciliations and review evidence supporting business partner communication count. |
| Business partner communication percentage is reported accurately and completely. | The response omits, misclassifies or overstates business partner communication percentage. | Approved source records, calculation files, reconciliations and review evidence supporting business partner communication percentage. |
| Business partner training is reported accurately and completely. | The response omits, misclassifies or overstates business partner training. | Approved source records, calculation files, reconciliations and review evidence supporting business partner training. |
| Other persons or organizations informed is reported accurately and completely. | The response omits, misclassifies or overstates other persons or organizations informed. | Approved source records, calculation files, reconciliations and review evidence supporting other persons or organizations informed. |
| Communication criterion is reported accurately and completely. | The response omits, misclassifies or overstates communication criterion. | Approved source records, calculation files, reconciliations and review evidence supporting communication criterion. |
| Training criterion is reported accurately and completely. | The response omits, misclassifies or overstates training criterion. | Approved source records, calculation files, reconciliations and review evidence supporting training criterion. |
| Reporting-period and cut-off basis is reported accurately and completely. | The response omits, misclassifies or overstates reporting-period and cut-off basis. | Approved source records, calculation files, reconciliations and review evidence supporting reporting-period and cut-off basis. |
| Regional taxonomy is reported accurately and completely. | The response omits, misclassifies or overstates regional taxonomy. | Approved source records, calculation files, reconciliations and review evidence supporting regional taxonomy. |
| Reason for omission is reported accurately and completely. | The response omits, misclassifies or overstates reason for omission. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission. |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
Combining governance body members with employees.
Treating business-partner training as a mandatory current GRI 205-2 datapoint.
Using internal labels in place of the defined GRI terms.
Leaving a required preparation field unsupported by traceable evidence.
Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.
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Ссылки на стандарты
Соответствующие требования GRI и смежные раскрытия
Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.
GRI
GRI 205-2
в составе GRI 205: Anti-corruption
Связанное и другое
Operations assessed for risks related to corruption → КарточкаConfirmed incidents of corruption and actions taken → Карточка
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Углубиться · GRI 205-2
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272 карточек раскрытий, созданных практиками
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