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GRI 2: General Disclosures 2021

Understand the general disclosures 2021 through GRI 2.

Robin Sigl avatar
Written by Robin Sigl
Updated over a year ago
Green colour image with title Universal Standard Reporting Guidance 2

GRI 2: General Disclosures 2021

Contains disclosures for organizations to provide information about their reporting practices; activities and workers; governance; strategy, policies, and practices; and stakeholder engagement. This information gives insight into the profile and scale of organizations and provides a context for understanding their impacts šŸ’„.

The Standard is structured as follows:

  • Section 1 contains five disclosures, which provide information about the organization, its sustainability reporting practices, and the entities included in its sustainability reporting.

  • Section 2 contains three disclosures, which provide information about the organizationā€™s activities, employees, and other workers.

  • Section 3 contains thirteen disclosures, which provide information about the organizationā€™s governance structure, composition, roles, and remuneration.

  • Section 4 contains seven disclosures, which provide information about the organizationā€™s sustainable development strategy and its policies and practices for responsible business conduct.

  • Section 5 contains two disclosures, which provide information about the organizationā€™s stakeholder engagement practices and how it engages in collective bargaining with employees.

  • The Glossary contains defined terms with a specific meaning when used in the GRI Standards. The terms are underlined in the text of the GRI Standards and linked to the definitions.

  • The Bibliography lists authoritative intergovernmental instruments and additional references used in developing this Standard, as well as resources that the organization can consult.

To learn more about GRI 2: General Disclosures, click the button below to download the complete version šŸ‘‡.

Ā© 2021 GRI. All rights reserved.

ISBN 978-90-8866-133-4

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