مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 203: Indirect Economic Impacts·Disclosure GRI 203-1

Infrastructure investments and services supported

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 203: Indirect Economic Impacts 2016 remains applicable at the date of this review. It is included in Phase 3 of GRI's Economic Impact project; no revised GRI 203 Standard is yet applicable.

افتح المصدر الرسمي لـ Global Reporting Initiative ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-08-01

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 203: Indirect Economic Impacts

Disclosure GRI 203-1 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-08-01

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

لإعداد هذا الإفصاح

24LRA preparation fields 24ادعاءات للتحقق 24مجالات الأدلة

جوهر الإفصاح

Infrastructure investments and services supported should be considered separately. A supported service does not need to involve the construction of physical infrastructure. The organization should use documented criteria to identify significant investments and services and should not limit the disclosure only to high-cost or flagship projects.

GRI recommends reporting the size, cost and duration of each significant infrastructure investment or service supported and the extent to which different communities or local economies are impacted. These are recommendations and should not be presented as additional mandatory sub-elements.

Planned, approved, committed and spent amounts should be distinguished. Projects or services that have not yet been approved or supported should be identified separately as future plans rather than included without qualification in the current disclosure.

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.

Disclosure 203-1 requires an organization to report the extent of development of its significant infrastructure investments and services supported. For each significant investment or service, the organization reports its current or expected impacts on communities and local economies, including positive and negative impacts where relevant, and states whether the engagement is commercial, in-kind or pro bono. Apply Disclosure 203-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting. 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
Project or service name	Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting project or service name.	Sustainability Reporting / data owner
Infrastructure investment or service supported	Required classification. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting infrastructure investment or service supported.	Sustainability Reporting / data owner
Significance criterion	Necessary methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting significance criterion.	Sustainability Reporting / data owner
Location	Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting location.	Sustainability Reporting / data owner
Communities affected	Required for impact assessment. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting communities affected.	Sustainability Reporting / data owner
Local economies affected	Required for impact assessment. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting local economies affected.	Procurement / Finance / Sustainability Reporting
Extent of development	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting extent of development.	Sustainability Reporting / data owner
Current positive impacts	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting current positive impacts.	Sustainability Reporting / data owner
Current negative impacts	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting current negative impacts.	Sustainability Reporting / data owner
Expected positive impacts	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting expected positive impacts.	Sustainability Reporting / data owner
Expected negative impacts	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting expected negative impacts.	Sustainability Reporting / data owner
Commercial, in-kind or pro bono	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting commercial, in-kind or pro bono.	Sustainability Reporting / data owner
Mixed-engagement explanation	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting mixed-engagement explanation.	Sustainability Reporting / data owner
Size	Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting size.	Sustainability Reporting / data owner
Cost	Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting cost.	Sustainability Reporting / data owner
Duration	Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting duration.	Sustainability Reporting / data owner
Planned amount	Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting planned amount.	Sustainability Reporting / data owner
Approved amount	Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting approved amount.	Sustainability Reporting / data owner
Committed amount	Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting committed amount.	Sustainability Reporting / data owner
Spent amount	Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting spent amount.	Sustainability Reporting / data owner
Community needs assessment	Recommended under topic management guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting community needs assessment.	Sustainability Reporting / data owner
Impact assessment	Supporting evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting impact assessment.	Sustainability Reporting / data owner
Evidence source	Assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting evidence source.	Sustainability Reporting / data owner
Reason for omission	Required in GRI content index where an applicable requirement is omitted. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.	Sustainability Reporting / data owner

＋ إظهار العناصر الفرعية لـ GRI 203-1 (قائمة عمل LRA)

Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required classification. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required for impact assessment. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required for impact assessment. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended under topic management guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Supporting evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required in GRI content index where an applicable requirement is omitted. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

كيفية إعداده

Collect and reconcile the records for: Project or service name; Infrastructure investment or service supported; Significance criterion; Location; Communities affected; Local economies affected; Extent of development; Current positive impacts; Current negative impacts; Expected positive impacts; Expected negative impacts; Commercial, in-kind or pro bono; Mixed-engagement explanation; Size; Cost; Duration; Planned amount; Approved amount; Committed amount; Spent amount; Community needs assessment; Impact assessment; Evidence source; Reason for omission.

Apply Disclosure 203-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.

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 reporting-period records and reconciliations for Disclosure 203-1: Project or service name; Infrastructure investment or service supported; Significance criterion; Location; Communities affected; Local economies affected; Extent of development; Current positive impacts; Current negative impacts; Expected positive impacts; Expected negative impacts; Commercial, in-kind or pro bono; Mixed-engagement explanation; Size; Cost; Duration; Planned amount; Approved amount; Committed amount; Spent amount; Community needs assessment; Impact assessment; Evidence source; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

ملاحظة سياقية

Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 203-1 — 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
Project or service name is reported accurately and completely.	The response omits, misclassifies or overstates project or service name.	Approved source records, calculation files, reconciliations and review evidence supporting project or service name.
Infrastructure investment or service supported is reported accurately and completely.	The response omits, misclassifies or overstates infrastructure investment or service supported.	Approved source records, calculation files, reconciliations and review evidence supporting infrastructure investment or service supported.
Significance criterion is reported accurately and completely.	The response omits, misclassifies or overstates significance criterion.	Approved source records, calculation files, reconciliations and review evidence supporting significance criterion.
Location is reported accurately and completely.	The response omits, misclassifies or overstates location.	Approved source records, calculation files, reconciliations and review evidence supporting location.
Communities affected is reported accurately and completely.	The response omits, misclassifies or overstates communities affected.	Approved source records, calculation files, reconciliations and review evidence supporting communities affected.
Local economies affected is reported accurately and completely.	The response omits, misclassifies or overstates local economies affected.	Approved source records, calculation files, reconciliations and review evidence supporting local economies affected.
Extent of development is reported accurately and completely.	The response omits, misclassifies or overstates extent of development.	Approved source records, calculation files, reconciliations and review evidence supporting extent of development.
Current positive impacts is reported accurately and completely.	The response omits, misclassifies or overstates current positive impacts.	Approved source records, calculation files, reconciliations and review evidence supporting current positive impacts.
Current negative impacts is reported accurately and completely.	The response omits, misclassifies or overstates current negative impacts.	Approved source records, calculation files, reconciliations and review evidence supporting current negative impacts.
Expected positive impacts is reported accurately and completely.	The response omits, misclassifies or overstates expected positive impacts.	Approved source records, calculation files, reconciliations and review evidence supporting expected positive impacts.
Expected negative impacts is reported accurately and completely.	The response omits, misclassifies or overstates expected negative impacts.	Approved source records, calculation files, reconciliations and review evidence supporting expected negative impacts.
Commercial, in-kind or pro bono is reported accurately and completely.	The response omits, misclassifies or overstates commercial, in-kind or pro bono.	Approved source records, calculation files, reconciliations and review evidence supporting commercial, in-kind or pro bono.
Mixed-engagement explanation is reported accurately and completely.	The response omits, misclassifies or overstates mixed-engagement explanation.	Approved source records, calculation files, reconciliations and review evidence supporting mixed-engagement explanation.
Size is reported accurately and completely.	The response omits, misclassifies or overstates size.	Approved source records, calculation files, reconciliations and review evidence supporting size.
Cost is reported accurately and completely.	The response omits, misclassifies or overstates cost.	Approved source records, calculation files, reconciliations and review evidence supporting cost.
Duration is reported accurately and completely.	The response omits, misclassifies or overstates duration.	Approved source records, calculation files, reconciliations and review evidence supporting duration.
Planned amount is reported accurately and completely.	The response omits, misclassifies or overstates planned amount.	Approved source records, calculation files, reconciliations and review evidence supporting planned amount.
Approved amount is reported accurately and completely.	The response omits, misclassifies or overstates approved amount.	Approved source records, calculation files, reconciliations and review evidence supporting approved amount.
Committed amount is reported accurately and completely.	The response omits, misclassifies or overstates committed amount.	Approved source records, calculation files, reconciliations and review evidence supporting committed amount.
Spent amount is reported accurately and completely.	The response omits, misclassifies or overstates spent amount.	Approved source records, calculation files, reconciliations and review evidence supporting spent amount.
Community needs assessment is reported accurately and completely.	The response omits, misclassifies or overstates community needs assessment.	Approved source records, calculation files, reconciliations and review evidence supporting community needs assessment.
Impact assessment is reported accurately and completely.	The response omits, misclassifies or overstates impact assessment.	Approved source records, calculation files, reconciliations and review evidence supporting impact assessment.
Evidence source is reported accurately and completely.	The response omits, misclassifies or overstates evidence source.	Approved source records, calculation files, reconciliations and review evidence supporting evidence source.
Reason for omission is reported accurately and completely.	The response omits, misclassifies or overstates reason for omission.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

✓ مساعد LRA الذكي · بإشراف بشري

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 203-1؟ 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 203-1

ضمن GRI 203: Indirect Economic Impacts

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Significant indirect economic impacts → بطاقة تصفّح جميع الإفصاحات ←

تعمّق أكثر · GRI 203-1

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-203-1/

مجانًا · LRA Community

احصل على أدوات GRI 203-1 — 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.