انتقل إلى جوهر الإفصاح
RK
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
مجانًا · لأعضاء المجتمع
✓ مساعد LRA الذكي · بإشراف بشري
افتح المصدر الرسمي ←
Explore GRI training (ESRS bundle) →
GRI 201: Economic Performance·Disclosure GRI 201-2
Financial implications and other risks and opportunities due to climate change
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 201-2 remains applicable for reporting published before 1 January 2027. It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.
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 201-2 · 2016
آخر مراجعة
2026-07-30
مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative
لإعداد هذا الإفصاح
جوهر الإفصاح
Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken.
If the organization does not have a system in place to calculate the financial implications or costs, or to make revenue projections, it must report its plans and timeline for developing the necessary systems. This is a conditional requirement and does not create a separate model-development datapoint where an adequate system already exists.
GRI also recommends reporting the driver, projected timeframe, direct and indirect impacts, potential effects on capital and operating costs, demand, capital availability and investment opportunities, likelihood, and magnitude for each identified risk and opportunity.
Disclosure 201-2 remains applicable for reporting published before 1 January 2027. It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.
تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.
قبل أن تبدأ
قبل أن تبدأ
قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.
الإعداد
المعلومات الأساسية المطلوب إعدادها
| حقل الإعداد | ما يجب تسجيله | إشارة إلى الدليل | الجهة المسؤولة |
|---|---|---|---|
| Risk or opportunity nature and classification | Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken. | Approved source records, calculation files, reconciliations and review evidence supporting risk or opportunity nature and classification. | Climate / Risk / Finance / Sustainability reporting |
| Associated business impact | Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken. | Approved source records, calculation files, reconciliations and review evidence supporting associated business impact. | Climate / Risk / Finance / Sustainability reporting |
| Financial implications before action | Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken. | Approved source records, calculation files, reconciliations and review evidence supporting financial implications before action. | Finance / Sustainability reporting |
| Methods used to manage the risk or opportunity | Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken. | Approved source records, calculation files, reconciliations and review evidence supporting methods used to manage the risk or opportunity. | Climate / Risk / Finance / Sustainability reporting |
| Costs of actions taken | Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken. | Approved source records, calculation files, reconciliations and review evidence supporting costs of actions taken. | Finance / Sustainability reporting |
| System-development plan and timeline | If the organization does not have a system in place to calculate the financial implications or costs, or to make revenue projections, it must report its plans and timeline for developing the necessary systems. This is a conditional requirement and does not create a separate model-development datapoint where an adequate system already exists. | Approved source records, calculation files, reconciliations and review evidence supporting system-development plan and timeline. | Climate / Risk / Finance / Sustainability reporting |
| Recommended driver, timeframe and assessment characteristics | GRI also recommends reporting the driver, projected timeframe, direct and indirect impacts, potential effects on capital and operating costs, demand, capital availability and investment opportunities, likelihood, and magnitude for each identified risk and opportunity. | Approved source records, calculation files, reconciliations and review evidence supporting recommended driver, timeframe and assessment characteristics. | Climate / Risk / Finance / Sustainability reporting |
| Transition to GRI 102 | Disclosure 201-2 remains applicable for reporting published before 1 January 2027. It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027. | Approved source records, calculation files, reconciliations and review evidence supporting transition to gri 102. | Climate / Risk / Finance / Sustainability reporting |
＋ إظهار العناصر الفرعية لـ GRI 201-2 (قائمة عمل LRA)
Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken.
Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken.
Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken.
Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken.
Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken.
If the organization does not have a system in place to calculate the financial implications or costs, or to make revenue projections, it must report its plans and timeline for developing the necessary systems. This is a conditional requirement and does not create a separate model-development datapoint where an adequate system already exists.
GRI also recommends reporting the driver, projected timeframe, direct and indirect impacts, potential effects on capital and operating costs, demand, capital availability and investment opportunities, likelihood, and magnitude for each identified risk and opportunity.
Disclosure 201-2 remains applicable for reporting published before 1 January 2027. It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.
كيفية إعداده
Report each climate-related risk or opportunity capable of generating substantive changes in operations, revenue or expenditure; do not aggregate unrelated items into one amount.
Collect and reconcile the records for: Risk or opportunity nature and classification; Associated business impact; Financial implications before action; Methods used to manage the risk or opportunity; Costs of actions taken; System-development plan and timeline; Recommended driver, timeframe and assessment characteristics; Transition to GRI 102.
If no system exists to calculate financial implications, costs or revenue projections, report the plans and timeline for developing the necessary systems.
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.
For each risk or opportunity, provide its description, physical/regulatory/other classification, associated impact, pre-action financial implications, management method and costs of actions, plus model plans where needed and recommended driver, timeframe, likelihood, magnitude and direct/indirect impact information.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
طلب أفضل
For each risk or opportunity, provide its description, physical/regulatory/other classification, associated impact, pre-action financial implications, management method and costs of actions, plus model plans where needed and recommended driver, timeframe, likelihood, magnitude and direct/indirect impact information.
صُغ إفصاحك
ملاحظات تحوّل البيانات إلى إفصاح
نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.
ملاحظة منهجية
Keep financial implications before action separate from the costs of actions taken. Use item-level methods, assumptions, timeframes and management evidence.
ملاحظة سياقية
GRI 201-2 remains applicable before 1 January 2027 and is replaced for climate-related reporting when GRI 102: Climate Change 2025 takes effect.
مركز التنزيلات
أدوات ونماذج الإعداد
أدوات إعداد احترافية لـ GRI 201-2 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
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 |
|---|---|---|
| Risk or opportunity nature and classification is reported accurately and completely. | The response omits, misclassifies or overstates risk or opportunity nature and classification. | Approved source records, calculation files, reconciliations and review evidence supporting risk or opportunity nature and classification. |
| Associated business impact is reported accurately and completely. | The response omits, misclassifies or overstates associated business impact. | Approved source records, calculation files, reconciliations and review evidence supporting associated business impact. |
| Financial implications before action is reported accurately and completely. | The response omits, misclassifies or overstates financial implications before action. | Approved source records, calculation files, reconciliations and review evidence supporting financial implications before action. |
| Methods used to manage the risk or opportunity is reported accurately and completely. | The response omits, misclassifies or overstates methods used to manage the risk or opportunity. | Approved source records, calculation files, reconciliations and review evidence supporting methods used to manage the risk or opportunity. |
| Costs of actions taken is reported accurately and completely. | The response omits, misclassifies or overstates costs of actions taken. | Approved source records, calculation files, reconciliations and review evidence supporting costs of actions taken. |
| System-development plan and timeline is reported accurately and completely. | The response omits, misclassifies or overstates system-development plan and timeline. | Approved source records, calculation files, reconciliations and review evidence supporting system-development plan and timeline. |
| Recommended driver, timeframe and assessment characteristics is reported accurately and completely. | The response omits, misclassifies or overstates recommended driver, timeframe and assessment characteristics. | Approved source records, calculation files, reconciliations and review evidence supporting recommended driver, timeframe and assessment characteristics. |
| Transition to GRI 102 is reported accurately and completely. | The response omits, misclassifies or overstates transition to gri 102. | Approved source records, calculation files, reconciliations and review evidence supporting transition to gri 102. |
حزمة الأدلة المطلوب إعدادها
الثغرات الشائعة في التقارير
Using material risk without testing for substantive change.
Omitting opportunities or the physical, regulatory or other classification.
Combining several risks into one financial amount.
Reporting only residual effects after action.
Confusing response costs with financial implications before action.
Stating that a model is being built without a plan and timeline.
اسأل مساعد Study Studio الذكي عن هذا الإفصاح
احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.
جرّب
كيف أُعِدّ GRI 201-2؟
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 201-2
ضمن GRI 201: Economic Performance
ذات صلة واستكشاف
Direct economic value generated and distributed → بطاقةDefined benefit plan obligations and other retirement plans → بطاقةFinancial assistance received from government → بطاقة
تصفّح جميع الإفصاحات ←
المزيد في GRI 201 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←
تعمّق أكثر · GRI 201-2
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.
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-201-2/
مجانًا · LRA Community
احصل على أدوات GRI 201-2 — مجانًا
أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
✓
تم — يبدأ تنزيلك الآن
يجري تنزيل ملفك الآن. كما أصبح حسابك في المجتمع (Cabinet) جاهزًا — مع مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
افتح حسابك ←