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.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.