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

Infrastructure investments and services supported

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 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.

Offizielle Global Reporting Initiative-Quelle öffnen ↗ Teilen

Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-08-01

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 203: Indirect Economic Impacts

Disclosure GRI 203-1 · 2016

Gültig ab

2018-07-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-08-01

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

Für diese Offenlegung

24LRA preparation fields 24zu prüfende Aussagen 24Nachweisbereiche

Kern der Offenlegung

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.

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.

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?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
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

＋ Teilelemente von GRI 203-1 anzeigen (LRA-Arbeitscheckliste)

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.

So bereiten Sie es vor

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.

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 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.

Bessere Anfrage

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Methodenhinweis

Kontexthinweis

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.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
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.

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Verwandtes & Entdecken

Significant indirect economic impacts → Karte Alle Offenlegungen durchsuchen →

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