مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 201: Economic Performance·Disclosure GRI 201-1

Direct economic value generated and distributed

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.

الوضع القانوني

GRI 201: Economic Performance 2016 remains the applicable standard at the date of this review. GRI is revising standards under its Economic Impact project; preparers should monitor the official GRI Standards register.

افتح المصدر الرسمي لـ Global Reporting Initiative ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-07-30

راجعه Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

المعيار

GRI 201: Economic Performance

Disclosure GRI 201-1 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-07-30

مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

لإعداد هذا الإفصاح

9LRA preparation fields 9ادعاءات للتحقق 9مجالات الأدلة

جوهر الإفصاح

If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations.

Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

Report EVG&D for global operations. Use country, regional or market significance only to determine additional disaggregation, not to exclude operations from the global total. Use an accruals basis. If a cash basis is used, explain why. Compile the information from audited financial statements or internally audited management accounts where applicable. Have the supporting records and the final response been reconciled?

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد	ما يجب تسجيله	إشارة إلى الدليل	الجهة المسؤولة
Revenue	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting revenue.	Finance / Sustainability reporting
Operating costs	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting operating costs.	Finance / Sustainability reporting
Employee wages and benefits	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits.	Finance / Sustainability reporting
Payments to providers of capital	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital.	Finance / Sustainability reporting
Payments to government by country	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country.	Tax / Finance / Sustainability reporting
Community investments	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting community investments.	Finance / Sustainability reporting
Economic value retained	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting economic value retained.	Finance / Sustainability reporting
Accruals basis and geographic significance	If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations.	Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance.	Finance / Sustainability reporting
Financial-source and sustainability-reporting scope	Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2.	Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope.	Finance / Sustainability reporting

＋ إظهار العناصر الفرعية لـ GRI 201-1 (قائمة عمل LRA)

Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations. Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2.

كيفية إعداده

Report EVG&D for global operations. Use country, regional or market significance only to determine additional disaggregation, not to exclude operations from the global total.

Collect and reconcile the records for: Revenue; Operating costs; Employee wages and benefits; Payments to providers of capital; Payments to government by country; Community investments; Economic value retained; Accruals basis and geographic significance; Financial-source and sustainability-reporting scope.

Use an accruals basis. If a cash basis is used, explain why. Compile the information from audited financial statements or internally audited management accounts where applicable.

Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.

Review the final wording against every requirement and the supporting governance or data records before sign-off.

اطلب البيانات

Request the disclosure evidence

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

Provide the EVG&D calculation, revenue components, operating costs, employee wages and benefits, capital-provider payments, payments to government by country, community investments, retained-value bridge, reporting entities, basis of preparation and geographic significance assessment.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

طلب أفضل

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

Calculate economic value retained as direct economic value generated less economic value distributed. Keep revenue and each distributed-value component aligned to GRI definitions and the same reporting scope.

ملاحظة سياقية

The reporting scope should align with entities included under GRI 2-2. Separate geographic information where it is significant and disclose the criterion.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 201-1 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء	المخاطر	الأدلة الواجب فحصها
Revenue is reported accurately and completely.	The response omits, misclassifies or overstates revenue.	Approved source records, calculation files, reconciliations and review evidence supporting revenue.
Operating costs is reported accurately and completely.	The response omits, misclassifies or overstates operating costs.	Approved source records, calculation files, reconciliations and review evidence supporting operating costs.
Employee wages and benefits is reported accurately and completely.	The response omits, misclassifies or overstates employee wages and benefits.	Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits.
Payments to providers of capital is reported accurately and completely.	The response omits, misclassifies or overstates payments to providers of capital.	Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital.
Payments to government by country is reported accurately and completely.	The response omits, misclassifies or overstates payments to government by country.	Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country.
Community investments is reported accurately and completely.	The response omits, misclassifies or overstates community investments.	Approved source records, calculation files, reconciliations and review evidence supporting community investments.
Economic value retained is reported accurately and completely.	The response omits, misclassifies or overstates economic value retained.	Approved source records, calculation files, reconciliations and review evidence supporting economic value retained.
Accruals basis and geographic significance is reported accurately and completely.	The response omits, misclassifies or overstates accruals basis and geographic significance.	Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance.
Financial-source and sustainability-reporting scope is reported accurately and completely.	The response omits, misclassifies or overstates financial-source and sustainability-reporting scope.	Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope.

حزمة الأدلة المطلوب إعدادها

Approved source records, calculation files, reconciliations and review evidence supporting revenue.Approved source records, calculation files, reconciliations and review evidence supporting operating costs.Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits.Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital.Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country.Approved source records, calculation files, reconciliations and review evidence supporting community investments.Approved source records, calculation files, reconciliations and review evidence supporting economic value retained.Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance.Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope.

الثغرات الشائعة في التقارير

Presenting accruals and cash-basis figures as interchangeable.

Reporting only a retained-value or profit figure.

Treating turnover as the complete revenue definition.

Combining payments to government without the required country breakdown.

Classifying business infrastructure as community investment.

Using geography to remove operations from the global totals.

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جرّب كيف أُعِدّ GRI 201-1؟ ما البيانات التي يلزم جمعها؟ ما الأخطاء التي ينبغي تجنبها؟

إجابتان مجانيتان

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

GRI

GRI 201-1

ضمن GRI 201: Economic Performance

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Financial implications and other risks and opportunities due to climate change → بطاقة Defined benefit plan obligations and other retirement plans → بطاقة Financial assistance received from government → بطاقة تصفّح جميع الإفصاحات ←

تعمّق أكثر · GRI 201-1

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →

كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين

/ar/knowledge-hub/disclosure-cards/gri-201-1/

مجانًا · LRA Community

احصل على أدوات GRI 201-1 — مجانًا

أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

	التقرير أ	التقرير ب	التقرير ج
نقطة بيانات 1	✓ p.213	غير واضح	✓ p.87
نقطة بيانات 2	✓ p.214	—	✓ p.90

يرى الأعضاء خريطة التغطية الكاملة لنقاط البيانات — ✓ مع الإشارات إلى الصفحات — عبر ثلاثة تقارير حقيقية، بكلمات الشركات نفسها.