G2 provides a structured framework for examining the documentary evidence supporting institutional governance structures, delegated authority, control ownership, management oversight and organisational accountability. It focuses on whether governance responsibilities, operational controls, reporting arrangements, escalations and review activity can be evidenced within submitted information. G2 does not confirm legal compliance, organisational effectiveness, regulatory approval, audit assurance or certification.
Organisations may have governance charts, policies, delegated authorities, control frameworks and reporting arrangements in place. The evidential question is whether those arrangements can be demonstrated through current records, attributable ownership, documented oversight, issue escalation, review activity and traceable follow-up. G2 provides a structured basis for examining that evidence within a defined institutional scope.
G2 may examine evidence showing:
defined governance structures
delegated decision authority
approval thresholds
committee and management mandates
reporting relationships
escalation routes
exceptions to delegated authority
The presence of an organisational chart or delegation document does not by itself establish that authority is clearly understood or consistently applied.
G2 may examine whether institutional responsibilities are clearly defined and supported by documentary evidence. Relevant evidence may include:
role profiles
responsibility matrices
accountability statements
committee terms of reference
delegated-authority schedules
control-owner records
action ownership
documented follow-up
A named function or job title is not sufficient where accountability cannot be traced to decisions, controls, oversight or completed actions.
G2 may examine evidence relating to:
ownership of institutional controls
defined operating responsibilities
control review schedules
approval and exception records
evidence of control performance
unresolved control gaps
remediation ownership
oversight of material control failures
Documented control design does not establish that the control is consistently operated or effective in every context.
G2 may examine evidence of:
institutional risk ownership
issue identification
escalation thresholds
management review
exception handling
unresolved matters
risk acceptance
action tracking and closure
Evidence should allow the reader to trace what issue was identified, who became accountable, how it was escalated, what decision followed and whether further action was completed.
G2 may examine documentary evidence supporting:
governance reporting
management oversight
review of material risks and controls
performance and exception reporting
internal challenge
follow-up activity
periodic governance review
escalation to board or committee level where required
The existence of routine reports does not establish that significant matters were identified, challenged or acted upon.
G2 may examine evidence relating to:
governance changes
organisational restructuring
changes in delegated authority
continuity of control ownership
lessons from incidents or control failures
review of recurring issues
governance updates following material change
transfer and retention of institutional knowledge
This domain examines whether institutional governance evidence remains traceable through change. It does not provide business-continuity certification or confirmation of organisational resilience.
Evidence relevant to G2 may include:
organisational and governance structure charts
delegation of authority documents
role profiles and responsibility matrices
policy and control frameworks
management reporting packs
risk registers and issue logs
control review and exception records
action trackers and escalation records
internal review or audit findings
records of organisational or governance change
handover and knowledge-transfer documentation
This list is illustrative rather than exhaustive.
The relevance and sufficiency of evidence depend on the defined scope and governance question being examined.
IGSB records evidence positions using four controlled classifications:
Information required for the defined evidence question has not been provided.
Submitted information does not evidence the relevant governance requirement or control.
Submitted information provides some relevant evidence, but material elements remain incomplete, unclear or insufficiently traceable.
The relevant governance requirement or control is evidenced within the material reviewed.
These classifications describe the documentary evidence position only.
They do not establish that institutional governance is legally sufficient, operationally effective, regulator-approved or certified.
G2 considers institutional structures, delegated responsibilities, control ownership and organisational governance.
G1 considers board-level authority, oversight and accountability.
G3 considers the governance evidence surrounding technology, automated decision-making and AI-enabled systems.
A defined review may use G2 alone or combine it with G1 and G3 where institutional, board and technology-governance evidence are materially connected. Use of more than one G-Series standard does not imply that every domain is assessed.
View G1 Board GovernanceView G3 Technology & AI GovernanceAn organisation may raise a written enquiry concerning institutional-governance evidence within a defined organisational, decision-making or technology context.
Depending on scope and evidence position, the route may involve:
a written evidence request
an Evidence Gap Map
a Governance Evidence Passport
a readiness observation
a separately authorised controlled pre-assessment
IGSB determines the appropriate route after considering scope, submitted information, institutional capacity and applicable boundaries. Not every enquiry proceeds through every stage.
View the AI Governance Evidence RouteG2 does not provide:
legal advice
regulatory approval
confirmation of compliance
audit assurance
accreditation
certification
confirmation of institutional-effectiveness validation
validation of individual role holder performance
implementation consultancy
Any G2 observation or controlled pre-assessment remains limited to the agreed scope and the information submitted.
Responsibility for institutional governance, legal duties, regulatory obligations, decisions and ongoing oversight remains with the relevant organisation and accountable decision-makers.
Organisations considering G2 should identify the relevant institutional structure, delegated authority or control arrangement and briefly explain the documentary evidence question they wish to examine. Do not send confidential, privileged, personal or operationally sensitive evidence at initial contact. IGSB will confirm any controlled submission route in writing.
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