2% Glutaraldehyde is a high-level disinfectant known for its efficacy against Mycobacterium tuberculosis, the causative agent of tuberculosis. It effectively kills tubercle bacilli by cross-linking with proteins and nucleic acids, disrupting microbial function. However, it is not sporicidal and thus does not reliably destroy bacterial spores. This characteristic differentiates it from sterilizing agents like ethylene oxide. Therefore, 2% Glutaraldehyde is suitable for disinfection of instruments where TB eradication is essential but not for sterilization requiring spore eradication.

Reference: Mandell, Douglas, and Bennett's Principles and Practice of Infectious Diseases, 9th Edition.