GRI 2 General Disclosures
GRI 2 is mandatory for all organisations reporting under GRI Standards 2021. It covers organisational profile, governance, strategy, policies, and stakeholder engagement. Think of it as the GRI equivalent of ESRS 2 — the non-negotiable foundation of every GRI report.
GRI 2 is mandatory for all organisations reporting under GRI Standards 2021. GRI 2 has six sections:.
The structure of GRI 2
GRI 2 has six sections:
Organisational profile (2-1 to 2-6): Legal name, nature of ownership, location, scale of operations (employees, revenues, operations), supply chain description, significant changes during the reporting period.
Activities and workers (2-7, 2-8): Total employees by type and contract; workers who are not employees (contractors, self-employed).
Governance (2-9 to 2-21): Governance structure, board composition, conflicts of interest, sustainability oversight, executive remuneration linked to sustainability.
Strategy, policies and practices (2-22 to 2-28): Statement from senior decision-maker; policy commitments (human rights, due diligence); embedding policy commitments; remediation mechanisms; external initiatives.
Stakeholder engagement (2-29, 2-30): Approach to stakeholder engagement; collective bargaining agreements.
Key changes from GRI 101/102 to GRI 2
The 2021 revision replaced GRI 101 (Foundation) and GRI 102 (General Disclosures) with the new three-standard structure: GRI 1, GRI 2, GRI 3.
New in GRI 2 vs old GRI 102: explicit policy commitment disclosures (2-23 to 2-25) requiring disclosure of human rights and due diligence commitments; remediation mechanisms (2-26) requiring disclosure of grievance channels; and stronger governance requirements linking sustainability oversight to board remuneration (2-19 to 2-21).
For organisations that reported under GRI 102 before 2023: the transition to GRI 2 requires a compliance review — several GRI 102 disclosures were restructured or expanded. A gap analysis against GRI 2 is recommended for first-year reporters.
GRI 2 vs ESRS 2 — the overlap
GRI 2 and ESRS 2 cover overlapping ground — both require governance disclosure, stakeholder engagement description, business model overview, and policy commitment disclosure.
Key differences: ESRS 2 requires double materiality assessment documentation (SBM-3) which GRI 2 does not (this sits in GRI 3). ESRS 2 is more granular on governance — requiring specific disclosures on board sustainability expertise and meeting frequency.
GRI 2's stakeholder engagement disclosure (2-29) is less prescriptive than ESRS 2 SBM-2 — GRI allows a general description while ESRS 2 requires specific disclosure of how affected stakeholders are identified and engaged.
For CSRD companies also using GRI: your ESRS 2 governance disclosures satisfy GRI 2-9 to 2-21 with minor reformatting. Prepare ESRS 2 first and extract GRI 2.
Frequently asked questions
Can we exclude any GRI 2 disclosures?
GRI 2 is mandatory for GRI reporters — you cannot omit disclosures without explanation. If a specific disclosure is not applicable (e.g. 2-30 collective bargaining if you have no unionised workforce), explain why in your GRI Content Index.
GRI 2-8 asks for workers who are not employees — what does this mean?
Workers who do not have an employment contract with your organisation — independent contractors, agency workers, self-employed persons working on your premises. Disclose the total number and the types of work they perform.
Does GRI 2 require disclosure of executive pay?
GRI 2-19 requires disclosure of remuneration policies and 2-20 requires the annual total compensation ratio (CEO pay vs median employee pay). GRI 2-21 requires the percentage increase in annual total compensation ratio year-over-year.