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GRI 201: Economic Performance·Disclosure GRI 201-3

Defined benefit plan obligations and other retirement plans

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Rechtsstatus

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.

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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 201-3 · 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 a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it.

The organization also reports the applicable percentage of salary contributed by the employee or employer and describes the level of participation in the retirement plans. Participation may be explained through mandatory or voluntary coverage, the employee populations or jurisdictions covered and, where useful, the number or percentage of eligible employees participating.

GRI recommends calculating the information in accordance with the regulations and methods of the relevant jurisdictions, reporting aggregated totals and using consolidation techniques consistent with those applied in the organization’s financial accounts. A shortfall in a separately funded plan is not automatically the same as a liability met from the organization’s general resources.

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Bevor Sie beginnen

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

Cover applicable defined benefit obligations and other retirement plans for the reporting entities and relevant employee populations or jurisdictions. Distinguish liabilities met from general resources from a shortfall in a separately funded plan. Report fund coverage, basis, date, strategy and timescale only where those conditions apply. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Plan type, entity and employee population	Disclosure 201-3 requires an organization to report information about defined benefit plan obligations and other retirement plans. If plan liabilities are met from the organization’s general resources, the organization reports the estimated value of those liabilities.	Approved source records, calculation files, reconciliations and review evidence supporting plan type, entity and employee population.	People / Pensions / Finance
Liabilities met from general resources	Disclosure 201-3 requires an organization to report information about defined benefit plan obligations and other retirement plans. If plan liabilities are met from the organization’s general resources, the organization reports the estimated value of those liabilities.	Approved source records, calculation files, reconciliations and review evidence supporting liabilities met from general resources.	People / Pensions / Finance
Separate-fund assets and coverage	If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it.	Approved source records, calculation files, reconciliations and review evidence supporting separate-fund assets and coverage.	People / Pensions / Finance
Coverage basis and estimate date	If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it.	Approved source records, calculation files, reconciliations and review evidence supporting coverage basis and estimate date.	People / Pensions / Finance
Funding strategy and timescale	If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it.	Approved source records, calculation files, reconciliations and review evidence supporting funding strategy and timescale.	People / Pensions / Finance
Employee and employer contribution rates	The organization also reports the applicable percentage of salary contributed by the employee or employer and describes the level of participation in the retirement plans. Participation may be explained through mandatory or voluntary coverage, the employee populations or jurisdictions covered and, where useful, the number or percentage of eligible employees participating.	Approved source records, calculation files, reconciliations and review evidence supporting employee and employer contribution rates.	People / Pensions / Finance
Level of participation	The organization also reports the applicable percentage of salary contributed by the employee or employer and describes the level of participation in the retirement plans. Participation may be explained through mandatory or voluntary coverage, the employee populations or jurisdictions covered and, where useful, the number or percentage of eligible employees participating.	Approved source records, calculation files, reconciliations and review evidence supporting level of participation.	People / Pensions / Finance
Jurisdictional method, aggregation and consolidation	GRI recommends calculating the information in accordance with the regulations and methods of the relevant jurisdictions, reporting aggregated totals and using consolidation techniques consistent with those applied in the organization’s financial accounts. A shortfall in a separately funded plan is not automatically the same as a liability met from the organization’s general resources.	Approved source records, calculation files, reconciliations and review evidence supporting jurisdictional method, aggregation and consolidation.	People / Pensions / Finance

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Disclosure 201-3 requires an organization to report information about defined benefit plan obligations and other retirement plans. If plan liabilities are met from the organization’s general resources, the organization reports the estimated value of those liabilities. Disclosure 201-3 requires an organization to report information about defined benefit plan obligations and other retirement plans. If plan liabilities are met from the organization’s general resources, the organization reports the estimated value of those liabilities. If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it. If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it. If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it. The organization also reports the applicable percentage of salary contributed by the employee or employer and describes the level of participation in the retirement plans. Participation may be explained through mandatory or voluntary coverage, the employee populations or jurisdictions covered and, where useful, the number or percentage of eligible employees participating. The organization also reports the applicable percentage of salary contributed by the employee or employer and describes the level of participation in the retirement plans. Participation may be explained through mandatory or voluntary coverage, the employee populations or jurisdictions covered and, where useful, the number or percentage of eligible employees participating. GRI recommends calculating the information in accordance with the regulations and methods of the relevant jurisdictions, reporting aggregated totals and using consolidation techniques consistent with those applied in the organization’s financial accounts. A shortfall in a separately funded plan is not automatically the same as a liability met from the organization’s general resources.

So bereiten Sie es vor

Cover applicable defined benefit obligations and other retirement plans for the reporting entities and relevant employee populations or jurisdictions.

Collect and reconcile the records for: Plan type, entity and employee population; Liabilities met from general resources; Separate-fund assets and coverage; Coverage basis and estimate date; Funding strategy and timescale; Employee and employer contribution rates; Level of participation; Jurisdictional method, aggregation and consolidation.

Distinguish liabilities met from general resources from a shortfall in a separately funded plan. Report fund coverage, basis, date, strategy and timescale only where those conditions apply.

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.

Provide the plan register; populations and jurisdictions; general-resource liabilities; separate-fund liabilities, assets, fair-value basis and estimate date; shortfall strategy and timescale; employee and employer contribution rates; participation data; consolidation and financial-account reconciliation.

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

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Methodenhinweis

Apply relevant jurisdictional regulations and methods, report aggregated totals where appropriate and use consolidation techniques consistent with the organisation's financial accounts.

Kontexthinweis

Explain participation through mandatory or voluntary coverage, populations or jurisdictions and, where useful, eligible-employee participation counts or percentages.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
Plan type, entity and employee population is reported accurately and completely.	The response omits, misclassifies or overstates plan type, entity and employee population.	Approved source records, calculation files, reconciliations and review evidence supporting plan type, entity and employee population.
Liabilities met from general resources is reported accurately and completely.	The response omits, misclassifies or overstates liabilities met from general resources.	Approved source records, calculation files, reconciliations and review evidence supporting liabilities met from general resources.
Separate-fund assets and coverage is reported accurately and completely.	The response omits, misclassifies or overstates separate-fund assets and coverage.	Approved source records, calculation files, reconciliations and review evidence supporting separate-fund assets and coverage.
Coverage basis and estimate date is reported accurately and completely.	The response omits, misclassifies or overstates coverage basis and estimate date.	Approved source records, calculation files, reconciliations and review evidence supporting coverage basis and estimate date.
Funding strategy and timescale is reported accurately and completely.	The response omits, misclassifies or overstates funding strategy and timescale.	Approved source records, calculation files, reconciliations and review evidence supporting funding strategy and timescale.
Employee and employer contribution rates is reported accurately and completely.	The response omits, misclassifies or overstates employee and employer contribution rates.	Approved source records, calculation files, reconciliations and review evidence supporting employee and employer contribution rates.
Level of participation is reported accurately and completely.	The response omits, misclassifies or overstates level of participation.	Approved source records, calculation files, reconciliations and review evidence supporting level of participation.
Jurisdictional method, aggregation and consolidation is reported accurately and completely.	The response omits, misclassifies or overstates jurisdictional method, aggregation and consolidation.	Approved source records, calculation files, reconciliations and review evidence supporting jurisdictional method, aggregation and consolidation.

Vorzubereitendes Nachweispaket

Approved source records, calculation files, reconciliations and review evidence supporting plan type, entity and employee population.Approved source records, calculation files, reconciliations and review evidence supporting liabilities met from general resources.Approved source records, calculation files, reconciliations and review evidence supporting separate-fund assets and coverage.Approved source records, calculation files, reconciliations and review evidence supporting coverage basis and estimate date.Approved source records, calculation files, reconciliations and review evidence supporting funding strategy and timescale.Approved source records, calculation files, reconciliations and review evidence supporting employee and employer contribution rates.Approved source records, calculation files, reconciliations and review evidence supporting level of participation.Approved source records, calculation files, reconciliations and review evidence supporting jurisdictional method, aggregation and consolidation.

Häufige Lücken in der Berichterstattung

Treating a funded-plan shortfall as a liability met from general resources.

Using liabilities and plan assets from different dates.

Reporting a funding strategy without a timescale.

Combining employee and employer contribution rates.

Using union participation as retirement-plan participation.

Omitting reconciliation to the financial accounts.

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GRI 201-3

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