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GRI 201: Economic Performance·Disclosure GRI 201-2

Financial implications and other risks and opportunities due to climate change

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Rechtsstatus

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 It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.

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Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-07-30

Geprüft von 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 LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Standard

GRI 201: Economic Performance

Disclosure GRI 201-2 · 2016

Gültig ab

2018-07-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-30

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Für diese Offenlegung

8LRA preparation fields 8zu prüfende Aussagen 8Nachweisbereiche

Kern der Offenlegung

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 It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

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. If no system exists to calculate financial implications, costs or revenue projections, report the plans and timeline for developing the necessary systems. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
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

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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.

So bereiten Sie es vor

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.

Daten anfordern

Request the disclosure evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

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.

Bessere Anfrage

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Methodenhinweis

Keep financial implications before action separate from the costs of actions taken. Use item-level methods, assumptions, timeframes and management evidence.

Kontexthinweis

GRI 201-2 remains applicable before 1 January 2027 and is replaced for climate-related reporting when GRI 102: Climate Change 2025 takes effect.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
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.

Vorzubereitendes Nachweispaket

Approved source records, calculation files, reconciliations and review evidence supporting risk or opportunity nature and classification.Approved source records, calculation files, reconciliations and review evidence supporting associated business impact.Approved source records, calculation files, reconciliations and review evidence supporting financial implications before action.Approved source records, calculation files, reconciliations and review evidence supporting methods used to manage the risk or opportunity.Approved source records, calculation files, reconciliations and review evidence supporting costs of actions taken.Approved source records, calculation files, reconciliations and review evidence supporting system-development plan and timeline.Approved source records, calculation files, reconciliations and review evidence supporting recommended driver, timeframe and assessment characteristics.Approved source records, calculation files, reconciliations and review evidence supporting transition to gri 102.

Häufige Lücken in der Berichterstattung

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.

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GRI 201-2

innerhalb von GRI 201: Economic Performance

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Verwandtes & Entdecken

Direct economic value generated and distributed → Karte Defined benefit plan obligations and other retirement plans → Karte Financial assistance received from government → Karte Alle Offenlegungen durchsuchen →

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