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.
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ISBN 978-90-8866-133-4