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 š„.
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 organizationās activities, employees, and other workers. 
- Section 3 contains thirteen disclosures, which provide information about the organizationās governance structure, composition, roles, and remuneration. 
- Section 4 contains seven disclosures, which provide information about the organizationās sustainable development strategy and its policies and practices for responsible business conduct. 
- Section 5 contains two disclosures, which provide information about the organizationās 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 š.
 
Resource from https://www.globalreporting.org/
Ā© 2021 GRI. All rights reserved.
ISBN 978-90-8866-133-4


