Библиотека раскрытийПрактическое руководство по каждому раскрытию в отчётности

GRI 205: Anti-corruption·Disclosure GRI 205-3

Confirmed incidents of corruption and actions taken

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.

Открыть официальный источник Global Reporting Initiative ↗ Поделиться

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 205-3 · 2016

Вступает в силу

2018-07-01

Официальный источник: Открыть ↗

Последняя проверка

2026-08-01

Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative

Чтобы подготовить это раскрытие

22LRA preparation fields 22утверждений для проверки 22областей доказательств

Суть раскрытия

The organization also reports the number of confirmed incidents in which employees were dismissed or disciplined and the number of confirmed incidents in which contracts with business partners were terminated or not renewed because of corruption-related violations. These figures count incidents, not employees, disciplinary measures or contracts.

A single confirmed incident can appear in the total incident count and in one or both action-related metrics. This is not duplicate counting because the sub-elements report different characteristics of the same incident. Duplicate counting should be prevented within each individual metric.

The organization also reports public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes or current status of those cases. Public legal cases can include ongoing public investigations, prosecutions and closed cases.

Business partners are not limited to suppliers and can include agents, intermediaries, joint-venture partners, governments, customers and clients. Employee-related figures should include only individuals in an employment relationship with the organization.

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

Прежде чем начать

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

Disclosure 205-3 requires an organization to report the total number and nature of confirmed incidents of corruption. A confirmed incident is an incident that has been substantiated. Cases that remain under investigation at the reporting cut-off are not confirmed incidents. An incident does not need to be fully closed in every disciplinary, contractual or legal respect once the corruption finding has been substantiated. Apply Disclosure 205-3 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. Have the supporting records and the final response been reconciled?

Подготовка

Ключевая информация для подготовки

Поле подготовки	Что зафиксировать	Подсказка по доказательствам	Ответственный
Definition of corruption	Required methodological control. 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 definition of corruption.	Legal / Compliance / Sustainability Reporting
Confirmed-incident criterion	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 confirmed-incident criterion.	Legal / Compliance / Sustainability Reporting
Total confirmed incidents	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 total confirmed incidents.	Legal / Compliance / Sustainability Reporting
Nature of confirmed incidents	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 nature of confirmed incidents.	Legal / Compliance / Sustainability Reporting
Incidents involving employee dismissal or discipline	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 incidents involving employee dismissal or discipline.	Legal / Compliance / Sustainability Reporting
Number of employees affected	Additional information only. 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 number of employees affected.	People / Compliance / Sustainability Reporting
Incidents involving partner-contract termination or non-renewal	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 incidents involving partner-contract termination or non-renewal.	Legal / Compliance / Sustainability Reporting
Number of contracts affected	Additional information only. 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 number of contracts affected.	Sustainability Reporting / data owner
Business partner type	Necessary contextual 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 business partner type.	Sustainability Reporting / data owner
Public legal cases brought during reporting period	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 public legal cases brought during reporting period.	Legal / Compliance / Sustainability Reporting
Organization or employee named as respondent	Required control. 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 organization or employee named as respondent.	People / Compliance / Sustainability Reporting
Public investigation, prosecution or closed case	Required scope control. 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 public investigation, prosecution or closed case.	Legal / Compliance / Sustainability Reporting
Legal case outcome or current status	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 legal case outcome or current status.	Legal / Compliance / Sustainability Reporting
Date substantiated	Required period control. 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 date substantiated.	Sustainability Reporting / data owner
Open investigations excluded	Required control. 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 open investigations excluded.	Sustainability Reporting / data owner
Incident overlap between sub-elements	Required reconciliation. 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 incident overlap between sub-elements.	Legal / Compliance / Sustainability Reporting
Exact integer counts	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 exact integer counts.	Sustainability Reporting / data owner
Estimates and rounding	Not appropriate. 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 estimates and rounding.	Sustainability Reporting / data owner
Contractors separated from employees	Required classification control. 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 contractors separated from employees.	People / Compliance / Sustainability Reporting
Reporting boundary aligned with GRI 2-2	Required contextual 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 boundary aligned with gri 2-2.	Sustainability Reporting / data owner
Confidentiality assessment	Required 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 confidentiality assessment.	Sustainability Reporting / data owner
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 205-3 (рабочий чек-лист LRA)

Required methodological control. 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 information only. 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 information only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. 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 control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required scope control. 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 period control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required reconciliation. 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. Not appropriate. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required classification control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. 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

Collect and reconcile the records for: Definition of corruption; Confirmed-incident criterion; Total confirmed incidents; Nature of confirmed incidents; Incidents involving employee dismissal or discipline; Number of employees affected; Incidents involving partner-contract termination or non-renewal; Number of contracts affected; Business partner type; Public legal cases brought during reporting period; Organization or employee named as respondent; Public investigation, prosecution or closed case; Legal case outcome or current status; Date substantiated; Open investigations excluded; Incident overlap between sub-elements; Exact integer counts; Estimates and rounding; Contractors separated from employees; Reporting boundary aligned with GRI 2-2; Confidentiality assessment; Reason for omission.

Apply Disclosure 205-3 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 205-3: Definition of corruption; Confirmed-incident criterion; Total confirmed incidents; Nature of confirmed incidents; Incidents involving employee dismissal or discipline; Number of employees affected; Incidents involving partner-contract termination or non-renewal; Number of contracts affected; Business partner type; Public legal cases brought during reporting period; Organization or employee named as respondent; Public investigation, prosecution or closed case; Legal case outcome or current status; Date substantiated; Open investigations excluded; Incident overlap between sub-elements; Exact integer counts; Estimates and rounding; Contractors separated from employees; Reporting boundary aligned with GRI 2-2; Confidentiality assessment; 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

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

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 205-3 — 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
Definition of corruption is reported accurately and completely.	The response omits, misclassifies or overstates definition of corruption.	Approved source records, calculation files, reconciliations and review evidence supporting definition of corruption.
Confirmed-incident criterion is reported accurately and completely.	The response omits, misclassifies or overstates confirmed-incident criterion.	Approved source records, calculation files, reconciliations and review evidence supporting confirmed-incident criterion.
Total confirmed incidents is reported accurately and completely.	The response omits, misclassifies or overstates total confirmed incidents.	Approved source records, calculation files, reconciliations and review evidence supporting total confirmed incidents.
Nature of confirmed incidents is reported accurately and completely.	The response omits, misclassifies or overstates nature of confirmed incidents.	Approved source records, calculation files, reconciliations and review evidence supporting nature of confirmed incidents.
Incidents involving employee dismissal or discipline is reported accurately and completely.	The response omits, misclassifies or overstates incidents involving employee dismissal or discipline.	Approved source records, calculation files, reconciliations and review evidence supporting incidents involving employee dismissal or discipline.
Number of employees affected is reported accurately and completely.	The response omits, misclassifies or overstates number of employees affected.	Approved source records, calculation files, reconciliations and review evidence supporting number of employees affected.
Incidents involving partner-contract termination or non-renewal is reported accurately and completely.	The response omits, misclassifies or overstates incidents involving partner-contract termination or non-renewal.	Approved source records, calculation files, reconciliations and review evidence supporting incidents involving partner-contract termination or non-renewal.
Number of contracts affected is reported accurately and completely.	The response omits, misclassifies or overstates number of contracts affected.	Approved source records, calculation files, reconciliations and review evidence supporting number of contracts affected.
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.
Public legal cases brought during reporting period is reported accurately and completely.	The response omits, misclassifies or overstates public legal cases brought during reporting period.	Approved source records, calculation files, reconciliations and review evidence supporting public legal cases brought during reporting period.
Organization or employee named as respondent is reported accurately and completely.	The response omits, misclassifies or overstates organization or employee named as respondent.	Approved source records, calculation files, reconciliations and review evidence supporting organization or employee named as respondent.
Public investigation, prosecution or closed case is reported accurately and completely.	The response omits, misclassifies or overstates public investigation, prosecution or closed case.	Approved source records, calculation files, reconciliations and review evidence supporting public investigation, prosecution or closed case.
Legal case outcome or current status is reported accurately and completely.	The response omits, misclassifies or overstates legal case outcome or current status.	Approved source records, calculation files, reconciliations and review evidence supporting legal case outcome or current status.
Date substantiated is reported accurately and completely.	The response omits, misclassifies or overstates date substantiated.	Approved source records, calculation files, reconciliations and review evidence supporting date substantiated.
Open investigations excluded is reported accurately and completely.	The response omits, misclassifies or overstates open investigations excluded.	Approved source records, calculation files, reconciliations and review evidence supporting open investigations excluded.
Incident overlap between sub-elements is reported accurately and completely.	The response omits, misclassifies or overstates incident overlap between sub-elements.	Approved source records, calculation files, reconciliations and review evidence supporting incident overlap between sub-elements.
Exact integer counts is reported accurately and completely.	The response omits, misclassifies or overstates exact integer counts.	Approved source records, calculation files, reconciliations and review evidence supporting exact integer counts.
Estimates and rounding is reported accurately and completely.	The response omits, misclassifies or overstates estimates and rounding.	Approved source records, calculation files, reconciliations and review evidence supporting estimates and rounding.
Contractors separated from employees is reported accurately and completely.	The response omits, misclassifies or overstates contractors separated from employees.	Approved source records, calculation files, reconciliations and review evidence supporting contractors separated from employees.
Reporting boundary aligned with GRI 2-2 is reported accurately and completely.	The response omits, misclassifies or overstates reporting boundary aligned with gri 2-2.	Approved source records, calculation files, reconciliations and review evidence supporting reporting boundary aligned with gri 2-2.
Confidentiality assessment is reported accurately and completely.	The response omits, misclassifies or overstates confidentiality assessment.	Approved source records, calculation files, reconciliations and review evidence supporting confidentiality assessment.
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.

✓ 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 205-3? Какие данные нужно собрать? Каких ошибок избегать?

2 бесплатных ответа

Ссылки на стандарты

Соответствующие требования GRI и смежные раскрытия

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

GRI

GRI 205-3

в составе GRI 205: Anti-corruption

Открыть официальный источник →

Связанное и другое

Operations assessed for risks related to corruption → Карточка Communication and training about anti-corruption policies and procedures → Карточка Все раскрытия →

Больше в GRI 205 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

Углубиться · GRI 205-3

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-205-3/

Бесплатно · LRA Community

Получите инструменты для GRI 205-3 — 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.