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GRI 203: Indirect Economic Impacts·Disclosure GRI 203-2

Significant indirect economic impacts

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 203-2 · 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

21LRA preparation fields 21zu prüfende Aussagen 21Nachweisbereiche

Kern der Offenlegung

For each reported example, the organization explains why the impact is significant in the context of relevant external benchmarks and stakeholder priorities. External benchmarks can include national or international standards, protocols, policy agendas, official economic statistics and other authoritative reference points. Internal budget or expenditure comparisons can provide additional context but do not replace the required external context.

The disclosure should report the economic consequence, not only the organization’s activity or direct expenditure. For example, local procurement expenditure is a direct financial flow; related changes in supplier output, employment, income, skills or local tax receipts can be indirect economic impacts.

The organization should select examples through its process for identifying impacts and determining material topics. The selection should reflect significant positive and negative impacts across relevant activities and business relationships and should not be limited to flagship projects or positive success stories.

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Bevor Sie beginnen

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

Disclosure 203-2 requires an organization to report examples of its significant identified indirect economic impacts, including positive and negative impacts. An indirect economic impact is an additional economic consequence arising from the direct impact of the organization’s financial transactions and flows of money with stakeholders. It can be monetary or non-monetary and can affect productive capacity, stakeholder well-being and longer-term development prospects. Apply Disclosure 203-2 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
Description of the indirect economic impact	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 description of the indirect economic impact.	Sustainability Reporting / data owner
Positive or negative	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 positive or negative.	Sustainability Reporting / data owner
Actual or potential	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 actual or potential.	Sustainability Reporting / data owner
Direct financial flow or activity causing the impact	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 direct financial flow or activity causing the impact.	Sustainability Reporting / data owner
Additional indirect economic consequence	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 additional indirect economic consequence.	Sustainability Reporting / data owner
Stakeholders affected	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 stakeholders affected.	Sustainability Reporting / data owner
Economy or geographic area affected	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 economy or geographic area affected.	Sustainability Reporting / data owner
Value-chain 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 value-chain location.	Sustainability Reporting / data owner
Time horizon	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 time horizon.	Sustainability Reporting / data owner
Monetary or non-monetary	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 monetary or non-monetary.	Sustainability Reporting / data owner
External benchmark	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 external benchmark.	Sustainability Reporting / data owner
Stakeholder priority	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 stakeholder priority.	Sustainability Reporting / data owner
Source of stakeholder priority	Required 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 source of stakeholder priority.	Sustainability Reporting / data owner
Significance explanation	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 significance explanation.	Sustainability Reporting / data owner
Measurement or estimation method	Required where quantitative data are reported. 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 measurement or estimation method.	Sustainability Reporting / data owner
Attribution method	Required where the organization claims causation. 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 attribution method.	Sustainability Reporting / data owner
Assumptions and limitations	Required where estimates are used. 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 assumptions and limitations.	Sustainability Reporting / data owner
Negative consequences assessed	Required methodological 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 negative consequences assessed.	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
GRI 3 material-topic linkage	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 gri 3 material-topic linkage.	Operations / Supply Chain / Sustainability Reporting
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

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Required. 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. Necessary contextual information. 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. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual 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. Necessary contextual 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. 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 evidence. 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 quantitative data are reported. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where the organization claims causation. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where estimates are used. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological control. 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 contextual information. 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: Description of the indirect economic impact; Positive or negative; Actual or potential; Direct financial flow or activity causing the impact; Additional indirect economic consequence; Stakeholders affected; Economy or geographic area affected; Value-chain location; Time horizon; Monetary or non-monetary; External benchmark; Stakeholder priority; Source of stakeholder priority; Significance explanation; Measurement or estimation method; Attribution method; Assumptions and limitations; Negative consequences assessed; Evidence source; GRI 3 material-topic linkage; Reason for omission.

Apply Disclosure 203-2 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 203-2: Description of the indirect economic impact; Positive or negative; Actual or potential; Direct financial flow or activity causing the impact; Additional indirect economic consequence; Stakeholders affected; Economy or geographic area affected; Value-chain location; Time horizon; Monetary or non-monetary; External benchmark; Stakeholder priority; Source of stakeholder priority; Significance explanation; Measurement or estimation method; Attribution method; Assumptions and limitations; Negative consequences assessed; Evidence source; GRI 3 material-topic linkage; 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.

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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
Description of the indirect economic impact is reported accurately and completely.	The response omits, misclassifies or overstates description of the indirect economic impact.	Approved source records, calculation files, reconciliations and review evidence supporting description of the indirect economic impact.
Positive or negative is reported accurately and completely.	The response omits, misclassifies or overstates positive or negative.	Approved source records, calculation files, reconciliations and review evidence supporting positive or negative.
Actual or potential is reported accurately and completely.	The response omits, misclassifies or overstates actual or potential.	Approved source records, calculation files, reconciliations and review evidence supporting actual or potential.
Direct financial flow or activity causing the impact is reported accurately and completely.	The response omits, misclassifies or overstates direct financial flow or activity causing the impact.	Approved source records, calculation files, reconciliations and review evidence supporting direct financial flow or activity causing the impact.
Additional indirect economic consequence is reported accurately and completely.	The response omits, misclassifies or overstates additional indirect economic consequence.	Approved source records, calculation files, reconciliations and review evidence supporting additional indirect economic consequence.
Stakeholders affected is reported accurately and completely.	The response omits, misclassifies or overstates stakeholders affected.	Approved source records, calculation files, reconciliations and review evidence supporting stakeholders affected.
Economy or geographic area affected is reported accurately and completely.	The response omits, misclassifies or overstates economy or geographic area affected.	Approved source records, calculation files, reconciliations and review evidence supporting economy or geographic area affected.
Value-chain location is reported accurately and completely.	The response omits, misclassifies or overstates value-chain location.	Approved source records, calculation files, reconciliations and review evidence supporting value-chain location.
Time horizon is reported accurately and completely.	The response omits, misclassifies or overstates time horizon.	Approved source records, calculation files, reconciliations and review evidence supporting time horizon.
Monetary or non-monetary is reported accurately and completely.	The response omits, misclassifies or overstates monetary or non-monetary.	Approved source records, calculation files, reconciliations and review evidence supporting monetary or non-monetary.
External benchmark is reported accurately and completely.	The response omits, misclassifies or overstates external benchmark.	Approved source records, calculation files, reconciliations and review evidence supporting external benchmark.
Stakeholder priority is reported accurately and completely.	The response omits, misclassifies or overstates stakeholder priority.	Approved source records, calculation files, reconciliations and review evidence supporting stakeholder priority.
Source of stakeholder priority is reported accurately and completely.	The response omits, misclassifies or overstates source of stakeholder priority.	Approved source records, calculation files, reconciliations and review evidence supporting source of stakeholder priority.
Significance explanation is reported accurately and completely.	The response omits, misclassifies or overstates significance explanation.	Approved source records, calculation files, reconciliations and review evidence supporting significance explanation.
Measurement or estimation method is reported accurately and completely.	The response omits, misclassifies or overstates measurement or estimation method.	Approved source records, calculation files, reconciliations and review evidence supporting measurement or estimation method.
Attribution method is reported accurately and completely.	The response omits, misclassifies or overstates attribution method.	Approved source records, calculation files, reconciliations and review evidence supporting attribution method.
Assumptions and limitations is reported accurately and completely.	The response omits, misclassifies or overstates assumptions and limitations.	Approved source records, calculation files, reconciliations and review evidence supporting assumptions and limitations.
Negative consequences assessed is reported accurately and completely.	The response omits, misclassifies or overstates negative consequences assessed.	Approved source records, calculation files, reconciliations and review evidence supporting negative consequences assessed.
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.
GRI 3 material-topic linkage is reported accurately and completely.	The response omits, misclassifies or overstates gri 3 material-topic linkage.	Approved source records, calculation files, reconciliations and review evidence supporting gri 3 material-topic linkage.
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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