انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 413: Local Communities·Disclosure GRI 413-1

Operations with local community engagement, impact assessments, and development programs

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 413: Local Communities 2016 remains the applicable published GRI Topic Standard and is effective for reports or other materials published on or after 1 July 2018.

افتح المصدر الرسمي لـ Global Reporting Initiative قارن تقارير حقيقية ← ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-08-03
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

المعيار

GRI 413: Local Communities

Disclosure GRI 413-1 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-08-03

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

لإعداد هذا الإفصاح
12LRA preparation fields 20ادعاءات للتحقق 15مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure requires the organization to report the percentage of operations with implemented local community engagement, impact assessments and/or development programmes.

An operation is included in the numerator once when it has at least one qualifying implemented element. The denominator is the total number of operations in the reporting population.

Preparation should address the eight elements listed in GRI 413-1, including participatory social impact assessment, environmental assessment and monitoring, public disclosure of assessment results, needs-based community development, stakeholder-mapped engagement plans, inclusive consultation processes, worker representation bodies addressing impacts and formal community grievance processes.

The percentage measures how consistently relevant community practices have been implemented across operations. It does not measure the number of communities engaged, the number of activities completed, programme expenditure or the effectiveness of the practices.

GRI recommends using operation data from Disclosure 2-6 to identify the denominator where that information has been reported.

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
Operation population Complete list of operations and the unit used for the calculation. GRI 2-6 data, operating register and methodology. Operations / Sustainability Reporting
Participatory social impact assessments Operations with implemented participatory social and gender impact assessment. Assessment reports and consultation evidence. Social Performance / Community Relations
Environmental assessment and monitoring Operations with environmental impact assessment and ongoing monitoring. EIA records, monitoring plans and results. Environment
Public assessment disclosure Operations publicly disclosing environmental or social assessment results. Public reports, websites and disclosure records. Sustainability / Communications
Needs-based development programmes Operations with community development programmes based on local needs. Needs assessments, programme plans and approvals. Community Investment / Social Performance
Stakeholder-mapped engagement plans Operations with engagement plans based on stakeholder mapping. Stakeholder maps and engagement plans. Community Relations
Inclusive consultation processes Operations with broad-based consultation including vulnerable groups. Committee records, consultation plans and participation evidence. Community Relations / Human Rights
Worker representation bodies Operations using works councils, OHS committees or other worker bodies to deal with impacts. Committee mandates, agendas and minutes. HR / OHS / Operations
Community grievance processes Operations with formal local community grievance processes. Procedure, access information and grievance register. Community Relations / Compliance
Unique covered operations Operations with at least one qualifying element, counted once. Consolidated operation-level matrix. Sustainability Reporting
Percentage Unique covered operations divided by total operations. Calculation workbook and review. Sustainability Reporting
Methodology and exceptions Timing basis, boundary changes, missing data, aggregation and reasons for omission. Methodology paper and exception log. Sustainability Reporting
＋ إظهار العناصر الفرعية لـ GRI 413-1 (قائمة عمل LRA)

كيفية إعداده

Define the unit treated as an operation.
Compile the complete operation population.
Reconcile the population to GRI 2-6 data where applicable.
Establish the timing basis used to determine whether a practice is implemented.
Prepare an operation-by-element matrix covering all eight GRI elements.
Obtain evidence for each positive classification.
Confirm that planned activities are not classified as implemented.
Identify operations with at least one qualifying element.
Remove duplicate operations from the numerator.
Retain operations with no qualifying elements in the denominator.
Calculate the percentage.
Document acquisitions, disposals, openings and closures.
Document missing information and any applicable reason for omission.
Reperform the calculation.
Verify the final disclosure against GRI 413-1 and its eight implementation elements.

اطلب البيانات

Request the disclosure evidence

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

Please provide the GRI 413-1 operation-level data for [reporting period]. For every operation, include: operation name or internal ID; operation type; reporting-scope status; participatory social and gender impact assessment — yes/no; environmental impact assessment and ongoing monitoring — yes/no; public disclosure of assessment results — yes/no; needs-based local community development programme — yes/no; stakeholder-mapped engagement plan — yes/no; broad-based consultation process including vulnerable groups — yes/no; worker representation body dealing with impacts — yes/no; formal local community grievance process — yes/no; evidence reference for every yes; and implementation date or status. Please also confirm the total operation population used for the denominator.

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

طلب أفضل

Please provide the GRI 413-1 operation-level data for [reporting period]. For every operation, include: operation name or internal ID; operation type; reporting-scope status; participatory social and gender impact assessment — yes/no; environmental impact assessment and ongoing monitoring — yes/no; public disclosure of assessment results — yes/no; needs-based local community development programme — yes/no; stakeholder-mapped engagement plan — yes/no; broad-based consultation process including vulnerable groups — yes/no; worker representation body dealing with impacts — yes/no; formal local community grievance process — yes/no; evidence reference for every yes; and implementation date or status. Please also confirm the total operation population used for the denominator.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

The organization defines an operation as [definition]. The denominator comprises [number] operations. An operation is included in the numerator once where at least one of the eight GRI 413-1 implementation elements is in place.

ملاحظة سياقية

Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 413-1 — 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
We documented what constitutes an operation.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The denominator contains the complete operation population under the reporting methodology.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The operation population reconciles to GRI 2-6 information where applicable.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We applied one documented implementation timing basis.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Every operation was assessed against all eight GRI 413-1 elements.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Positive classifications are supported by operation-level evidence.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Planned activities were not classified as implemented.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Participatory social assessments were distinguished from desktop reviews.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Environmental impact assessment classifications include ongoing monitoring.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Internal assessment reports were not classified as publicly disclosed results.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Community development programmes were linked to identified local needs.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Stakeholder lists were not classified as engagement plans without a plan.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Consultation processes included vulnerable groups where that element was claimed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Worker representation bodies were counted only where they dealt with relevant impacts.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Employee-only hotlines were not classified automatically as community grievance processes.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Each covered operation was counted once in the numerator.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Operations with several qualifying elements were not double counted.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Operations with no qualifying element remained in the denominator.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The published percentage can be recalculated from the numerator and denominator.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Boundary changes, missing information and reasons for omission are documented.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

The report provides no percentage.
A percentage is presented without numerator and denominator.
The denominator is limited to operations with complete community data.
The organization reports sites, projects and events using incompatible counting units.
The operation unit is not defined.
The operation population does not reconcile to reported activities.
Only community programmes are considered, while engagement and impact-assessment elements are omitted.
The eight GRI 413-1 implementation elements are not addressed.
Counts for different elements are added together, causing double counting.
Operations with several elements are counted more than once.
A planned initiative is classified as implemented.
A one-off donation is classified automatically as a development programme.
Community development is not linked to identified local needs.
A desktop social-risk review is classified as a participatory social impact assessment.
Environmental impact assessment is reported without ongoing monitoring.
Internal assessment results are described as publicly disclosed.
A stakeholder list is treated as an engagement plan.
Consultation processes do not demonstrate inclusion of vulnerable groups.
An internal OHS committee is counted although it does not deal with relevant impacts.
An employee whistleblowing channel is presented as a local community grievance process.
The number of communities engaged is presented instead of the percentage of operations.
Programme expenditure or volunteer hours are presented instead of the required percentage.
The percentage is interpreted as evidence of effectiveness.
Operations with missing information are silently excluded.

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative example 1

Illustrative synthetic example — Toll-road operations
The Group had 42 operations in its reporting population. Thirty-eight operations had at least one qualifying GRI 413-1 element implemented.
The percentage of operations covered was therefore 90.5%.
The supporting matrix showed:
stakeholder-mapped engagement plans at 35 operations;
environmental assessments with ongoing monitoring at 42;
needs-based community development programmes at 27;
inclusive consultation processes at 21; and
formal community grievance processes at 38.
Each operation was counted once in the overall numerator.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 2

Illustrative synthetic example — Commercial banking
The Bank defined an operation as a country business. Six of its 16 country operations had at least one qualifying element implemented, representing 37.5%.
The Bank explained the operation definition and presented the supporting element matrix. The result was not described as inherently appropriate or inappropriate for the banking sector.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 3

Illustrative matrix note
One operation can be classified positively for several elements, but it contributes only one unit to the overall numerator.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

تقارير الشركات

كيف تُفصح الشركات عن GRI 413-1 عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية
Abertis
Ground Transportation — Highways and Railtracks · Spain · 2024
افتح التقرير ←

Abertis provides qualitative information relevant to local community engagement and community-impact management, and its GRI index references GRI 413-1 and 413-2.

The current evidence cited in the card does not clearly provide the percentage of operations required by GRI 413-1.

The card should:

distinguish the GRI content-index reference from substantive disclosure;

retain the qualitative engagement and impact-management information as context;

remove generic references to social responsibility in the value chain unless they support the operation-level percentage;

identify the complete operation denominator;

identify the unique numerator;

verify whether the eight GRI 413-1 elements are mapped by operation; and

classify the report as partial or requiring substantive reassessment until the required percentage is located.

Do not require detailed outcomes from engagement programmes as an express GRI 413-1 element.

The current card cites qualitative sections and a GRI-index reference but does not identify a percentage.

Indorama Ventures Public Company Limited
Chemicals · Thailand · 2024
افتح التقرير ←

Indorama Ventures provides strong quantitative reporting for GRI 413-1 in the Global CSR Data section of its 2024 Sustainability Report.

The report discloses:

79% of operations with implemented local community engagement, impact assessments and development programmes in 2024;

45 unique operations with at least one qualifying element; and

separate operation counts for all eight GRI 413-1 elements.

The reported 2024 element counts include:

30 operations with social impact assessment;

45 with environmental impact assessment;

37 with public disclosure of assessment results;

33 with community development programmes;

33 with stakeholder engagement plans;

27 with broad-based consultation processes;

46 with worker representation bodies dealing with impacts; and

42 with formal community grievance processes.

The card should:

remove the statement that the percentage is not clearly specified;

replace page 85 with the substantive Global CSR Data pages 168–169;

recognize the overall 79% percentage and the eight-element breakdown;

assess the denominator supporting the 79% result;

investigate the apparent difference between 45 unique covered operations and 46 operations with worker representation bodies; and

classify the report as strong practice, subject to denominator and reconciliation review.

Indorama’s official report provides the overall percentage, unique numerator and separate counts across the eight elements.

Companhia Paranaense de Energia - COPEL
Electric Utilities / IPP / Energy Traders · Brazil · 2024
افتح التقرير ←

COPEL’s current card states that the report presents a 100% result relevant to GRI 413-1.

The revised assessment should:

use the page containing the 100% percentage as the principal GRI 413-1 evidence;

verify that 100% represents the percentage of operations, rather than the percentage of projects, assessments or programmes;

identify the numerator and denominator;

determine which of the eight GRI 413-1 elements are represented;

remove the absence of information on negative community impacts as a GRI 413-1 gap;

assess negative impacts separately under GRI 413-2; and

classify the report as substantial or complete only after the denominator and operation-level basis are confirmed.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

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 413-1؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ 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 413-1

ضمن GRI 413: Local Communities

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Operations with significant actual and potential negative impacts on local communities → بطاقة تصفّح جميع الإفصاحات ←

المزيد في GRI 413 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

تعمّق أكثر · GRI 413-1

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers the percentage of operations required by GRI 413-1 and the eight implementation elements that support the disclosure.

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-413-1/