2025 Global Reporting Index – Foundation indicators
GRI main page | Foundation indicators | Economic indicators | Environment indicators | Social indicators
| GRI standard number | GRI standard title | Disclosure number | Disclosure title | Response/Resources | Page number(s) |
| GRI 2 | General Disclosures | 2-1 | Organizational details | 2025 10-K | 1-2, 249
12 |
| GRI 2 | General Disclosures | 2-2 | Entities included in the organization’s sustainability reporting | 2025 Performance Report | 11 |
| GRI 2 | General Disclosures | 2-3 | Reporting period, frequency, and contact point | 2025 Performance Report | 11 |
| GRI 2 | General Disclosures | 2-4 | Restatements of information | Sustainability Disclosures
Restatements and the reasons for restatements are noted as needed. Entergy published a corrected 2024 GHG inventory in February 2026 due to internal recalculations. |
|
| GRI 2 | General Disclosures | 2-5 | External assurance | Entergy’s external assurance of it GHG emissions and environmental data is located on the sustainability disclosures website | |
| GRI 2 | General Disclosures | 2-6 | Activities, value chain, and other business relationships | 2025 10-K | 249-279
23 |
| GRI 2 | General Disclosures | 2-7 | Employees | 2025 10-K | 292
8 |
| GRI 2 | General Disclosures | 2-8 | Workers who are not employees | Most recent data is located in Entergy’s Sustainability Performance Data Table | |
| GRI 2 | General Disclosures | 2-9 | Governance structure and composition | 2026 Proxy Statement | 4-6, 11-18, 23-28
25-26 |
| GRI 2 | General Disclosures | 2-10 | Nomination and selection of the highest governance body | 2026 Proxy Statement | 19-20 |
| GRI 2 | General Disclosures | 2-11 | Chair of the highest governance body | About Entergy website | 11, 23 |
| GRI 2 | General Disclosures | 2-12 | Role of the highest governance body in overseeing the management of impacts | 2026 Proxy Statement | 34-37
43-45 |
| GRI 2 | General Disclosures | 2-13 | Delegation of responsibility for managing impacts | 2026 Proxy Statement | 34-37
43-45 |
| GRI 2 | General Disclosures | 2-14 | Role of the highest governance body in sustainability reporting | 2026 Proxy Statement | 35
43-45 |
| GRI 2 | General Disclosures | 2-15 | Conflicts of interest | Code of Entegrity | 23 |
| GRI 2 | General Disclosures | 2-16 | Communication of critical concerns | 2026 Proxy Statement | 38 |
| GRI 2 | General Disclosures | 2-17 | Collective knowledge of the highest governance body | 2026 Proxy Statement | 11-18
25 |
| GRI 2 | General Disclosures | 2-18 | Evaluation of the performance of the highest governance body | 2026 Proxy Statement | 29 |
| GRI 2 | General Disclosures | 2-19 | Remuneration policies | 2025 10-K | 485-507 |
| GRI 2 | General Disclosures | 2-20 | Process to determine remuneration | 2025 10-K | 485-507 |
| GRI 2 | General Disclosures | 2-21 | Annual total compensation ratio | 2025 10-K | 531-532 |
| GRI 2 | General Disclosures | 2-22 | Statement on sustainable development strategy | 2025 Performance Report | 4-6 |
| GRI 2 | General Disclosures | 2-23 | Policy commitments | Code of Entegrity | |
| GRI 2 | General Disclosures | 2-24 | Embedding policy commitments | 2025 Performance Report | 43-44 |
| GRI 2 | General Disclosures | 2-26 | Mechanisms for seeking advice and raising concerns | Code of Entegrity | 12 |
| GRI 2 | General Disclosures | 2-27 | Compliance with laws and regulations | 2025 10-K | 285-291
35 |
| GRI 2 | General Disclosures | 2-28 | Membership associations | Entergy’s most recent Advocacy and Political Contribution Reports are located on its Governance website | |
| GRI 2 | General Disclosures | 2-29 | Approach to stakeholder engagement | 2025 Performance Report | 16 |
| GRI 2 | General Disclosures | 2-30 | Collective bargaining agreements | Most recent data is located in the Sustainability Performance Data Table | |
| GRI 3 | Material Topics | 3-1 | Process to determine material topics | Material topics determination | 1-6 |
| GRI 3 | Material Topics | 3-2 | List of material topics | Material topics determination | 1-6 |
| GRI 3 | Material Topics | 3-2 | Management of material topics | Material Topics determination | 1-6
1-66 |