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GRI 201: Economic Performance·Disclosure GRI 201-1
Direct economic value generated and distributed
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
Legal status
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.
Published passport
Last reviewed 2026-07-30
Reviewed by
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 educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 201: Economic Performance
Disclosure GRI 201-1 · 2016
Last reviewed
2026-07-30
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.
If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations.
Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Revenue | Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. | Approved source records, calculation files, reconciliations and review evidence supporting revenue. | Finance / Sustainability reporting |
| Operating costs | Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. | Approved source records, calculation files, reconciliations and review evidence supporting operating costs. | Finance / Sustainability reporting |
| Employee wages and benefits | Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. | Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits. | Finance / Sustainability reporting |
| Payments to providers of capital | Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. | Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital. | Finance / Sustainability reporting |
| Payments to government by country | Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. | Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country. | Tax / Finance / Sustainability reporting |
| Community investments | Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. | Approved source records, calculation files, reconciliations and review evidence supporting community investments. | Finance / Sustainability reporting |
| Economic value retained | Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. | Approved source records, calculation files, reconciliations and review evidence supporting economic value retained. | Finance / Sustainability reporting |
| Accruals basis and geographic significance | If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations. | Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance. | Finance / Sustainability reporting |
| Financial-source and sustainability-reporting scope | Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2. | Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope. | Finance / Sustainability reporting |
＋ Show GRI 201-1 sub-elements (LRA working checklist)
Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.
Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.
Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.
Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.
Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.
Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.
Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.
If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations.
Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2.
How to prepare it
Report EVG&D for global operations. Use country, regional or market significance only to determine additional disaggregation, not to exclude operations from the global total.
Collect and reconcile the records for: Revenue; Operating costs; Employee wages and benefits; Payments to providers of capital; Payments to government by country; Community investments; Economic value retained; Accruals basis and geographic significance; Financial-source and sustainability-reporting scope.
Use an accruals basis. If a cash basis is used, explain why. Compile the information from audited financial statements or internally audited management accounts where applicable.
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.
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Provide the EVG&D calculation, revenue components, operating costs, employee wages and benefits, capital-provider payments, payments to government by country, community investments, retained-value bridge, reporting entities, basis of preparation and geographic significance assessment.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide the EVG&D calculation, revenue components, operating costs, employee wages and benefits, capital-provider payments, payments to government by country, community investments, retained-value bridge, reporting entities, basis of preparation and geographic significance assessment.
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Calculate economic value retained as direct economic value generated less economic value distributed. Keep revenue and each distributed-value component aligned to GRI definitions and the same reporting scope.
Context note
The reporting scope should align with entities included under GRI 2-2. Separate geographic information where it is significant and disclose the criterion.
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Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Revenue is reported accurately and completely. | The response omits, misclassifies or overstates revenue. | Approved source records, calculation files, reconciliations and review evidence supporting revenue. |
| Operating costs is reported accurately and completely. | The response omits, misclassifies or overstates operating costs. | Approved source records, calculation files, reconciliations and review evidence supporting operating costs. |
| Employee wages and benefits is reported accurately and completely. | The response omits, misclassifies or overstates employee wages and benefits. | Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits. |
| Payments to providers of capital is reported accurately and completely. | The response omits, misclassifies or overstates payments to providers of capital. | Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital. |
| Payments to government by country is reported accurately and completely. | The response omits, misclassifies or overstates payments to government by country. | Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country. |
| Community investments is reported accurately and completely. | The response omits, misclassifies or overstates community investments. | Approved source records, calculation files, reconciliations and review evidence supporting community investments. |
| Economic value retained is reported accurately and completely. | The response omits, misclassifies or overstates economic value retained. | Approved source records, calculation files, reconciliations and review evidence supporting economic value retained. |
| Accruals basis and geographic significance is reported accurately and completely. | The response omits, misclassifies or overstates accruals basis and geographic significance. | Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance. |
| Financial-source and sustainability-reporting scope is reported accurately and completely. | The response omits, misclassifies or overstates financial-source and sustainability-reporting scope. | Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope. |
Evidence pack to prepare
Common reporting gaps
Presenting accruals and cash-basis figures as interchangeable.
Reporting only a retained-value or profit figure.
Treating turnover as the complete revenue definition.
Combining payments to government without the required country breakdown.
Classifying business infrastructure as community investment.
Using geography to remove operations from the global totals.
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 201-1
within GRI 201: Economic Performance
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