GRI 2: GENERAL DISCLOSURES 2021 provides 30 disclosures organized into 5 sections covering the organization profile + governance + strategy + policies + stakeholder engagement. (1) THE ORGANIZATION AND ITS REPORTING PRACTICES (GRI 2-1 to 2-5): legal name + ownership + structure + entities included in reporting; reporting period + boundary + frequency + report-availability + cycle alignment; (2) ACTIVITIES AND WORKERS (GRI 2-6 to 2-8): activities + value chain + supply chain + employees + workers who are not employees; (3) GOVERNANCE (GRI 2-9 to 2-21): governance structure + composition + nomination + selection + chair + role in overseeing impacts + delegation + senior executives + conflicts of interest + communication of critical concerns + evaluation of performance + remuneration policies + procedures + frozen pay ratio; (4) STRATEGY POLICIES AND PRACTICES (GRI 2-22 to 2-27): statement on sustainable development strategy + policy commitments + embedding + remediation + assistance + processes to remediate negative impacts + mechanisms for seeking advice and raising concerns + compliance with laws and regulations + membership associations; (5) STAKEHOLDER ENGAGEMENT (GRI 2-28 to 2-30): approach to stakeholder engagement + collective bargaining agreements coverage + identification of stakeholders + engagement approach + topics raised. GRI 2 disclosures are MANDATORY for in-accordance reporting + provide the foundational organizational + governance + strategic context for all other GRI reporting.
This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.