Disclosure-BibliothekPraxisleitfaden für jede Berichtsoffenlegung

GRI 204: Procurement Practices·Disclosure GRI 204-1

Proportion of spending on local suppliers

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 204: Procurement Practices 2016 remains applicable at the date of this review. It is included in Phase 3 of GRI's Economic Impact project; no revised GRI 204 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 204: Procurement Practices

Disclosure GRI 204-1 · 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

21LRA preparation fields 21zu prüfende Aussagen 21Nachweisbereiche

Kern der Offenlegung

A local supplier is an organization or person that provides a product or service to the reporting organization and is based in the same geographic market, with no transnational payment made to that supplier. The geographic market can be the surrounding community, a region within a country, or the country as a whole.

GRI recommends calculating the percentage using invoices or commitments made during the reporting period, for example through accrual accounting. The numerator and denominator should use the same procurement categories, reporting period, organizational scope and accounting basis. Supplier count is not a substitute for procurement spending.

Purchases made centrally by headquarters for significant locations should be included where they relate to those locations. Different geographic definitions of local can be used where justified by operating context, provided each definition is disclosed and applied consistently.

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 204-1 requires an organization to report the percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to those operations. The organization also reports its geographical definition of local and the definition it uses for significant locations of operation. Apply Disclosure 204-1 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
Definition of significant locations of operation	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 definition of significant locations of operation.	Legal / Compliance / Sustainability Reporting
List of significant locations	Necessary to apply the definition. 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 list of significant locations.	Sustainability Reporting / data owner
Geographic definition of local	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 geographic definition of local.	Procurement / Finance / Sustainability Reporting
Supplier legal entity	Required 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 supplier legal entity.	Legal / Compliance / Sustainability Reporting
Geographic market	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 geographic market.	Sustainability Reporting / data owner
Transnational payment check	Required by official definition. 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 transnational payment check.	Sustainability Reporting / data owner
Reporting period	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 reporting period.	Sustainability Reporting / data owner
Invoice or commitment basis	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 invoice or commitment basis.	Sustainability Reporting / data owner
Total procurement budget	Required denominator. 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 total procurement budget.	Procurement / Finance / Sustainability Reporting
Local supplier procurement spend	Required numerator. 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 supplier procurement spend.	Procurement / Finance / Sustainability Reporting
Local supplier spending percentage	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 local supplier spending percentage.	Procurement / Finance / Sustainability Reporting
Procurement categories included	Required 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 procurement categories included.	Procurement / Finance / Sustainability Reporting
Procurement categories excluded	Required 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 procurement categories excluded.	Procurement / Finance / Sustainability Reporting
Central procurement allocation	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 central procurement allocation.	Procurement / Finance / Sustainability Reporting
Intercompany treatment	Required 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 intercompany treatment.	Sustainability Reporting / data owner
Credit notes and cancellations	Required 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 credit notes and cancellations.	Sustainability Reporting / data owner
Foreign currency conversion	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 foreign currency conversion.	Sustainability Reporting / data owner
Supplier-count information	Additional only; not a substitute for spending. 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 supplier-count information.	Procurement / Finance / Sustainability Reporting
Estimates and manual overrides	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 estimates and manual overrides.	Sustainability Reporting / data owner
Reconciliation to audited or internally audited accounts	Recommended. 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 reconciliation to audited or internally audited accounts.	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 204-1 anzeigen (LRA-Arbeitscheckliste)

Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary to apply the definition. 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 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 by official definition. 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. Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required denominator. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required numerator. 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 methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. 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 methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological information. 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. Additional only; not a substitute for spending. 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. 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: Definition of significant locations of operation; List of significant locations; Geographic definition of local; Supplier legal entity; Geographic market; Transnational payment check; Reporting period; Invoice or commitment basis; Total procurement budget; Local supplier procurement spend; Local supplier spending percentage; Procurement categories included; Procurement categories excluded; Central procurement allocation; Intercompany treatment; Credit notes and cancellations; Foreign currency conversion; Supplier-count information; Estimates and manual overrides; Reconciliation to audited or internally audited accounts; Reason for omission.

Apply Disclosure 204-1 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 204-1: Definition of significant locations of operation; List of significant locations; Geographic definition of local; Supplier legal entity; Geographic market; Transnational payment check; Reporting period; Invoice or commitment basis; Total procurement budget; Local supplier procurement spend; Local supplier spending percentage; Procurement categories included; Procurement categories excluded; Central procurement allocation; Intercompany treatment; Credit notes and cancellations; Foreign currency conversion; Supplier-count information; Estimates and manual overrides; Reconciliation to audited or internally audited accounts; 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

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.

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.

Download-Center

Werkzeuge & Formulare zur Vorbereitung

Professionelle Vorbereitungswerkzeuge für GRI 204-1 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.

Kostenlos · Community-Mitglieder

01XLSArbeitsmappe für Vorbereitung & PrüfungDatenpunkte, Risiken, zu prüfende Nachweise, Verantwortliche und Nachweispaket.Kostenlos herunterladen ↧ 02XLSPaket für die DatenanfrageAnfrage-E-Mail, Nachrichtenvorlage, Antwortfelder und Freigabestruktur.Kostenlos herunterladen ↧ 03PDFBibliothekskarteDruckbare einseitige Zusammenfassung dieser Offenlegungskarte.Kostenlos herunterladen ↧

Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
Definition of significant locations of operation is reported accurately and completely.	The response omits, misclassifies or overstates definition of significant locations of operation.	Approved source records, calculation files, reconciliations and review evidence supporting definition of significant locations of operation.
List of significant locations is reported accurately and completely.	The response omits, misclassifies or overstates list of significant locations.	Approved source records, calculation files, reconciliations and review evidence supporting list of significant locations.
Geographic definition of local is reported accurately and completely.	The response omits, misclassifies or overstates geographic definition of local.	Approved source records, calculation files, reconciliations and review evidence supporting geographic definition of local.
Supplier legal entity is reported accurately and completely.	The response omits, misclassifies or overstates supplier legal entity.	Approved source records, calculation files, reconciliations and review evidence supporting supplier legal entity.
Geographic market is reported accurately and completely.	The response omits, misclassifies or overstates geographic market.	Approved source records, calculation files, reconciliations and review evidence supporting geographic market.
Transnational payment check is reported accurately and completely.	The response omits, misclassifies or overstates transnational payment check.	Approved source records, calculation files, reconciliations and review evidence supporting transnational payment check.
Reporting period is reported accurately and completely.	The response omits, misclassifies or overstates reporting period.	Approved source records, calculation files, reconciliations and review evidence supporting reporting period.
Invoice or commitment basis is reported accurately and completely.	The response omits, misclassifies or overstates invoice or commitment basis.	Approved source records, calculation files, reconciliations and review evidence supporting invoice or commitment basis.
Total procurement budget is reported accurately and completely.	The response omits, misclassifies or overstates total procurement budget.	Approved source records, calculation files, reconciliations and review evidence supporting total procurement budget.
Local supplier procurement spend is reported accurately and completely.	The response omits, misclassifies or overstates local supplier procurement spend.	Approved source records, calculation files, reconciliations and review evidence supporting local supplier procurement spend.
Local supplier spending percentage is reported accurately and completely.	The response omits, misclassifies or overstates local supplier spending percentage.	Approved source records, calculation files, reconciliations and review evidence supporting local supplier spending percentage.
Procurement categories included is reported accurately and completely.	The response omits, misclassifies or overstates procurement categories included.	Approved source records, calculation files, reconciliations and review evidence supporting procurement categories included.
Procurement categories excluded is reported accurately and completely.	The response omits, misclassifies or overstates procurement categories excluded.	Approved source records, calculation files, reconciliations and review evidence supporting procurement categories excluded.
Central procurement allocation is reported accurately and completely.	The response omits, misclassifies or overstates central procurement allocation.	Approved source records, calculation files, reconciliations and review evidence supporting central procurement allocation.
Intercompany treatment is reported accurately and completely.	The response omits, misclassifies or overstates intercompany treatment.	Approved source records, calculation files, reconciliations and review evidence supporting intercompany treatment.
Credit notes and cancellations is reported accurately and completely.	The response omits, misclassifies or overstates credit notes and cancellations.	Approved source records, calculation files, reconciliations and review evidence supporting credit notes and cancellations.
Foreign currency conversion is reported accurately and completely.	The response omits, misclassifies or overstates foreign currency conversion.	Approved source records, calculation files, reconciliations and review evidence supporting foreign currency conversion.
Supplier-count information is reported accurately and completely.	The response omits, misclassifies or overstates supplier-count information.	Approved source records, calculation files, reconciliations and review evidence supporting supplier-count information.
Estimates and manual overrides is reported accurately and completely.	The response omits, misclassifies or overstates estimates and manual overrides.	Approved source records, calculation files, reconciliations and review evidence supporting estimates and manual overrides.
Reconciliation to audited or internally audited accounts is reported accurately and completely.	The response omits, misclassifies or overstates reconciliation to audited or internally audited accounts.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation to audited or internally audited accounts.
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.

✓ LRA KI-Assistent · Mit menschlicher Kontrolle

Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.

Ausprobieren Wie bereite ich GRI 204-1 vor? Welche Daten muss ich erheben? Welche Fehler sollte ich vermeiden?

2 kostenlose Antworten

Verweise auf das Rahmenwerk

Einschlägige GRI-Anforderungen und verwandte Offenlegungen

Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.

GRI

GRI 204-1

innerhalb von GRI 204: Procurement Practices

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Alle Offenlegungen durchsuchen →

Mehr in GRI 204 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

Tiefer einsteigen · GRI 204-1

Lernen Sie, diese Offenlegung durchgängig zu erstellen

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →

Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten

/de/knowledge-hub/disclosure-cards/gri-204-1/

Kostenlos · LRA Community

Holen Sie sich Ihre GRI 204-1-Werkzeuge — kostenlos

Ihre Vorbereitungswerkzeuge sind für Mitglieder der LRA Community und für Studierende kostenlos. Einmal registrieren (kostenlos) und Ihr Download startet sofort — dazu die Disclosure-Bibliothek, Vorlagen und der LRA KI-Assistent.

	Bericht A	Bericht B	Bericht C
Datenpunkt 1	✓ p.213	unklar	✓ p.87
Datenpunkt 2	✓ p.214	—	✓ p.90

Mitglieder sehen die vollständige Abdeckungskarte der Datenpunkte — ✓ mit Seitenangaben — über drei echte Berichte hinweg, in den Worten der Unternehmen selbst.