GRI 102: General Disclosures 2016 sets out reporting requirements on contextual information about an organization and its sustainability reporting practices. This Standard can be used by an organization of any size, type, sector or geographic location.


GRI 102: General Disclosures is used to report contextual information about an organization and its sustainability reporting practices. This includes information about an organization’s profile, strategy, ethics and integrity, governance, stakeholder engagement practices, and reporting process.

The disclosures in GRI 102 provide the context for subsequent, more detailed reporting using other GRI Standards. Contextual information about an organization (for example, about its size, geographic location, or activities) is important to help stakeholders understand the nature of the organization and its economic, environmental and social impacts.

Effective date: 1 July 2018



GRI 102: General Disclosures

1. Organizational profile

Disclosure 102-1 Name of the organization
Disclosure 102-2 Activities, brands, products, and services
Disclosure 102-3 Location of headquarters
Disclosure 102-4 Location of operations
Disclosure 102-5 Ownership and legal form
Disclosure 102-6 Markets served
Disclosure 102-7 Scale of the organization
Disclosure 102-8 Information on employees and other workers
Disclosure 102-9 Supply chain
Disclosure 102-10 Significant changes to the organization and its supply chain
Disclosure 102-11 Precautionary Principle or approach
Disclosure 102-12 External initiatives
Disclosure 102-13 Membership of associations

2. Strategy

Disclosure 102-14 Statement from senior decision-maker
Disclosure 102-15 Key impacts, risks, and opportunities

3. Ethics and integrity

Disclosure 102-16 Values, principles, standards, and norms of behavior
Disclosure 102-17 Mechanisms for advice and concerns about ethics

4. Governance

Disclosure 102-18 Governance structure
Disclosure 102-19 Delegating authority
Disclosure 102-20 Executive-level responsibility for economic, environmental, and social topics
Disclosure 102-21 Consulting stakeholders on economic, environmental, and social topics
Disclosure 102-22 Composition of the highest governance body and its committees
Disclosure 102-23 Chair of the highest governance body
Disclosure 102-24 Nominating and selecting the highest governance body
Disclosure 102-25 Conflicts of interest
Disclosure 102-26 Role of highest governance body in setting purpose, values, and strategy
Disclosure 102-27 Collective knowledge of highest governance body
Disclosure 102-28 Evaluating the highest governance body’s performance
Disclosure 102-29 Identifying and managing economic, environmental, and social impacts
Disclosure 102-30 Effectiveness of risk management processes
Disclosure 102-31 Review of economic, environmental, and social topics
Disclosure 102-32 Highest governance body’s role in sustainability reporting
Disclosure 102-33 Communicating critical concerns
Disclosure 102-34 Nature and total number of critical concerns
Disclosure 102-35 Remuneration policies
Disclosure 102-36 Process for determining remuneration
Disclosure 102-37 Stakeholders’ involvement in remuneration
Disclosure 102-38 Annual total compensation ratio
Disclosure 102-39 Percentage increase in annual total compensation ratio

5. Stakeholder engagement

Disclosure 102-40 List of stakeholder groups
Disclosure 102-41 Collective bargaining agreements
Disclosure 102-42 Identifying and selecting stakeholders
Disclosure 102-43 Approach to stakeholder engagement
Disclosure 102-44 Key topics and concerns raised

6. Reporting practice

Disclosure 102-45 Entities included in the consolidated financial statements
Disclosure 102-46 Defining report content and topic Boundaries
Disclosure 102-47 List of material topics
Disclosure 102-48 Restatements of information
Disclosure 102-49 Changes in reporting
Disclosure 102-50 Reporting period
Disclosure 102-51 Date of most recent report
Disclosure 102-52 Reporting cycle
Disclosure 102-53 Contact point for questions regarding the report
Disclosure 102-54 Claims of reporting in accordance with the GRI Standards
Disclosure 102-55 GRI content index
Disclosure 102-56 External assurance






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Related Standards

This Standard is to be used together with the most recent versions of the following documents.