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GRI Training Partner GRI 201 · Economic Performance · Disclosure GRI 201-1

Direct economic value generated and distributed

GRI 201-1 · mandatory · metrics + narrative

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.

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.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Revenue

    Finance / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting revenue.

    Watch for The published response for revenue is incomplete or does not match the supporting records.

  • Operating costs

    Finance / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting operating costs.

    Watch for The published response for operating costs is incomplete or does not match the supporting records.

  • Employee wages and benefits

    Finance / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits.

    Watch for The published response for employee wages and benefits is incomplete or does not match the supporting records.

  • Payments to providers of capital

    Finance / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital.

    Watch for The published response for payments to providers of capital is incomplete or does not match the supporting records.

  • Payments to government by country

    Tax / Finance / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country.

    Watch for The published response for payments to government by country is incomplete or does not match the supporting records.

  • Community investments

    Finance / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting community investments.

    Watch for The published response for community investments is incomplete or does not match the supporting records.

  • Economic value retained

    Finance / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting economic value retained.

    Watch for The published response for economic value retained is incomplete or does not match the supporting records.

  • Accruals basis and geographic significance

    Finance / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance.

    Watch for The published response for accruals basis and geographic significance is incomplete or does not match the supporting records.

  • Financial-source and sustainability-reporting scope

    Finance / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope.

    Watch for The published response for financial-source and sustainability-reporting scope is incomplete or does not match the supporting records.

Before you start

  • 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.
  • 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.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 201-1 sub-elements (LRA working checklist)

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.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 201-1 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

  • Revenue is reported accurately and completely.

    Risk The response omits, misclassifies or overstates revenue.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting revenue.

  • Operating costs is reported accurately and completely.

    Risk The response omits, misclassifies or overstates operating costs.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting operating costs.

  • Employee wages and benefits is reported accurately and completely.

    Risk The response omits, misclassifies or overstates employee wages and benefits.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits.

  • Payments to providers of capital is reported accurately and completely.

    Risk The response omits, misclassifies or overstates payments to providers of capital.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates payments to government by country.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country.

  • Community investments is reported accurately and completely.

    Risk The response omits, misclassifies or overstates community investments.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting community investments.

  • Economic value retained is reported accurately and completely.

    Risk The response omits, misclassifies or overstates economic value retained.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting economic value retained.

  • Accruals basis and geographic significance is reported accurately and completely.

    Risk The response omits, misclassifies or overstates accruals basis and geographic significance.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates financial-source and sustainability-reporting scope.

    Evidence to check 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.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 201-1

within GRI 201: Economic Performance

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