GRI Disclosure 103-2

The management approach and its components

Reporting Requirements for Disclosure 103-2

The reporting organization shall report the following information

A description of the following, if the management approach includes that component: »

i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives

Please see the General requirements for reporting the management approach

Specific reporting requirements for this disclosure:
  • If there is no management approach for a material topic, the reporting organization shall describe: i. any plans to implement a management approach; ii. or the reasons for not having a management approach.

2 Links with other taxonomies

IRIS metric (OI3601) - Employee Feedback System »
Indicates whether the organization implements a feedback system to solicit employee feedback and has an established procedure and/or committee to receive and handle employee feedback.
Sectors: Social Policies | Section: Operational impact | 5 related metrics in other taxonomies

SDG target (16.6) - Develop effective, accountable and transparent institutions at all levels »
13 related metrics in other taxonomies

How are these related ?   Disclosure of the methodology »
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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.