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GRI Training Partner GRI 203 · Indirect Economic Impacts · Disclosure GRI 203-1

Infrastructure investments and services supported

GRI 203-1 · mandatory · narrative disclosure

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.

Legal status

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.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

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.

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.

  • Project or service name

    Sustainability Reporting / data owner

    Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting project or service name.

    Watch for The published response for project or service name is incomplete or does not match the supporting records.

  • Infrastructure investment or service supported

    Sustainability Reporting / data owner

    Required classification. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting infrastructure investment or service supported.

    Watch for The published response for infrastructure investment or service supported is incomplete or does not match the supporting records.

  • Significance criterion

    Sustainability Reporting / data owner

    Necessary methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Location

    Sustainability Reporting / data owner

    Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Communities affected

    Sustainability Reporting / data owner

    Required for impact assessment. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Local economies affected

    Procurement / Finance / Sustainability Reporting

    Required for impact assessment. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting local economies affected.

    Watch for The published response for local economies affected is incomplete or does not match the supporting records.

  • Extent of development

    Sustainability Reporting / data owner

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting extent of development.

    Watch for The published response for extent of development is incomplete or does not match the supporting records.

  • Current positive impacts

    Sustainability Reporting / data owner

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting current positive impacts.

    Watch for The published response for current positive impacts is incomplete or does not match the supporting records.

  • Current negative impacts

    Sustainability Reporting / data owner

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting current negative impacts.

    Watch for The published response for current negative impacts is incomplete or does not match the supporting records.

  • Expected positive impacts

    Sustainability Reporting / data owner

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting expected positive impacts.

    Watch for The published response for expected positive impacts is incomplete or does not match the supporting records.

  • Expected negative impacts

    Sustainability Reporting / data owner

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting expected negative impacts.

    Watch for The published response for expected negative impacts is incomplete or does not match the supporting records.

  • Commercial, in-kind or pro bono

    Sustainability Reporting / data owner

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting commercial, in-kind or pro bono.

    Watch for The published response for commercial, in-kind or pro bono is incomplete or does not match the supporting records.

  • Mixed-engagement explanation

    Sustainability Reporting / data owner

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting mixed-engagement explanation.

    Watch for The published response for mixed-engagement explanation is incomplete or does not match the supporting records.

  • Size

    Sustainability Reporting / data owner

    Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Cost

    Sustainability Reporting / data owner

    Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Duration

    Sustainability Reporting / data owner

    Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Planned amount

    Sustainability Reporting / data owner

    Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Approved amount

    Sustainability Reporting / data owner

    Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Committed amount

    Sustainability Reporting / data owner

    Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Spent amount

    Sustainability Reporting / data owner

    Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Community needs assessment

    Sustainability Reporting / data owner

    Recommended under topic management guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Impact assessment

    Sustainability Reporting / data owner

    Supporting evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Evidence source

    Sustainability Reporting / data owner

    Assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

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

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

  • Reason for omission

    Sustainability Reporting / data owner

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

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

Before you start

  • 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?
＋ Show GRI 203-1 sub-elements (LRA working checklist)

How to prepare it

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.
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.

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 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.

Better request

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.

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

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.

Context note

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 Centre

Preparation tools & forms

Download preparation tools for GRI 203-1 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

  • Project or service name is reported accurately and completely.

    Risk The response omits, misclassifies or overstates project or service name.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting project or service name.

  • Infrastructure investment or service supported is reported accurately and completely.

    Risk The response omits, misclassifies or overstates infrastructure investment or service supported.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting infrastructure investment or service supported.

  • Significance criterion is reported accurately and completely.

    Risk The response omits, misclassifies or overstates significance criterion.

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

  • Location is reported accurately and completely.

    Risk The response omits, misclassifies or overstates location.

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

  • Communities affected is reported accurately and completely.

    Risk The response omits, misclassifies or overstates communities affected.

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

  • Local economies affected is reported accurately and completely.

    Risk The response omits, misclassifies or overstates local economies affected.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting local economies affected.

  • Extent of development is reported accurately and completely.

    Risk The response omits, misclassifies or overstates extent of development.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting extent of development.

  • Current positive impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates current positive impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting current positive impacts.

  • Current negative impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates current negative impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting current negative impacts.

  • Expected positive impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates expected positive impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting expected positive impacts.

  • Expected negative impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates expected negative impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting expected negative impacts.

  • Commercial, in-kind or pro bono is reported accurately and completely.

    Risk The response omits, misclassifies or overstates commercial, in-kind or pro bono.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting commercial, in-kind or pro bono.

  • Mixed-engagement explanation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates mixed-engagement explanation.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting mixed-engagement explanation.

  • Size is reported accurately and completely.

    Risk The response omits, misclassifies or overstates size.

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

  • Cost is reported accurately and completely.

    Risk The response omits, misclassifies or overstates cost.

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

  • Duration is reported accurately and completely.

    Risk The response omits, misclassifies or overstates duration.

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

  • Planned amount is reported accurately and completely.

    Risk The response omits, misclassifies or overstates planned amount.

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

  • Approved amount is reported accurately and completely.

    Risk The response omits, misclassifies or overstates approved amount.

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

  • Committed amount is reported accurately and completely.

    Risk The response omits, misclassifies or overstates committed amount.

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

  • Spent amount is reported accurately and completely.

    Risk The response omits, misclassifies or overstates spent amount.

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

  • Community needs assessment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates community needs assessment.

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

  • Impact assessment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates impact assessment.

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

  • Evidence source is reported accurately and completely.

    Risk The response omits, misclassifies or overstates evidence source.

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

  • Reason for omission is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reason for omission.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

Evidence pack to prepare

Common reporting gaps

  • Using major, flagship or material as a substitute for significant.
  • Combining planned, approved, committed and spent amounts.
  • Using internal labels in place of the defined GRI terms.
  • Leaving a required preparation field unsupported by traceable evidence.
  • Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
  • Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 203-1

within GRI 203: Indirect Economic Impacts

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