GRI Disclosure 102-25

Conflicts of interest

Reporting Requirements for Disclosure 102-25

The reporting organization shall report the following information

102-25.B
Whether conflicts of interest are disclosed to stakeholders »

i. Cross-board membership; ii. Cross-shareholding with suppliers and other stakeholders; iii. Existence of controlling shareholder; iv. Related party disclosures.


Please see the General requirements for reporting the management approach

2 Links with other taxonomies

IRIS metric (OI2596) - Conflict of Interest Policy »
Indicates whether the organization has a written policy to monitor and disclose any potential conflicts of interest between the organization and its board members, owners, or material investors.
Sectors: Social Policies | Section: Operational impact | 2 related metrics in other taxonomies

SDG target (16.7) - Ensure responsive, inclusive, participatory and representative decision-making at all levels »
11 related metrics in other taxonomies

How are these related ?   Disclosure of the methodology »
Sinzer's impact standards have undergone certification through the GRI Certified Software and Tools Program.The means that GRI confirms that the content from the GRI Standards is being used accurately in this software or digital tool.Sinzer cannot guarantee that the use of the software or tool will result in producing a sustainablility report that can be classified as a GRI Standards report.The complete GRI Standards have to be considered in order to ensure that the report will qualify as a GRI Standards report.

Please note:The 'Governance' impact theme filter key in this software reflects Sinzer's definition of Governance.This definition is different from that of the GRI Standards as General Disclosures and Economic topics do not fall under Governance.For more information please consult the GRI Standards.