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Dr Ross KurinkoLinkedIn
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15+ years on FTSE 100 & Fortune Global 500 disclosures
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GRI 413: Local Communities·Disclosure GRI 413-1
Operations with local community engagement, impact assessments, and development programs
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 413: Local Communities 2016 remains the applicable published GRI Topic Standard and is effective for reports or other materials published on or after 1 July 2018.
Published passport
Last reviewed 2026-08-03
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 413: Local Communities
Disclosure GRI 413-1 · 2016
Last reviewed
2026-08-03
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
This disclosure requires the organization to report the percentage of operations with implemented local community engagement, impact assessments and/or development programmes.
An operation is included in the numerator once when it has at least one qualifying implemented element. The denominator is the total number of operations in the reporting population.
Preparation should address the eight elements listed in GRI 413-1, including participatory social impact assessment, environmental assessment and monitoring, public disclosure of assessment results, needs-based community development, stakeholder-mapped engagement plans, inclusive consultation processes, worker representation bodies addressing impacts and formal community grievance processes.
The percentage measures how consistently relevant community practices have been implemented across operations. It does not measure the number of communities engaged, the number of activities completed, programme expenditure or the effectiveness of the practices.
GRI recommends using operation data from Disclosure 2-6 to identify the denominator where that information has been reported.
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 |
|---|---|---|---|
| Operation population | Complete list of operations and the unit used for the calculation. | GRI 2-6 data, operating register and methodology. | Operations / Sustainability Reporting |
| Participatory social impact assessments | Operations with implemented participatory social and gender impact assessment. | Assessment reports and consultation evidence. | Social Performance / Community Relations |
| Environmental assessment and monitoring | Operations with environmental impact assessment and ongoing monitoring. | EIA records, monitoring plans and results. | Environment |
| Public assessment disclosure | Operations publicly disclosing environmental or social assessment results. | Public reports, websites and disclosure records. | Sustainability / Communications |
| Needs-based development programmes | Operations with community development programmes based on local needs. | Needs assessments, programme plans and approvals. | Community Investment / Social Performance |
| Stakeholder-mapped engagement plans | Operations with engagement plans based on stakeholder mapping. | Stakeholder maps and engagement plans. | Community Relations |
| Inclusive consultation processes | Operations with broad-based consultation including vulnerable groups. | Committee records, consultation plans and participation evidence. | Community Relations / Human Rights |
| Worker representation bodies | Operations using works councils, OHS committees or other worker bodies to deal with impacts. | Committee mandates, agendas and minutes. | HR / OHS / Operations |
| Community grievance processes | Operations with formal local community grievance processes. | Procedure, access information and grievance register. | Community Relations / Compliance |
| Unique covered operations | Operations with at least one qualifying element, counted once. | Consolidated operation-level matrix. | Sustainability Reporting |
| Percentage | Unique covered operations divided by total operations. | Calculation workbook and review. | Sustainability Reporting |
| Methodology and exceptions | Timing basis, boundary changes, missing data, aggregation and reasons for omission. | Methodology paper and exception log. | Sustainability Reporting |
＋ Show GRI 413-1 sub-elements (LRA working checklist)
Identify the complete operation population.
For each operation, record which of the eight GRI 413-1 elements are implemented.
Count each operation once where at least one qualifying element is implemented.
Divide the unique covered-operation count by the total operation population.
Retain the element-level matrix and evidence supporting every classification.
State the numerator, denominator, percentage and calculation basis.
How to prepare it
How to prepare it
Define the unit treated as an operation.
Compile the complete operation population.
Reconcile the population to GRI 2-6 data where applicable.
Establish the timing basis used to determine whether a practice is implemented.
Prepare an operation-by-element matrix covering all eight GRI elements.
Obtain evidence for each positive classification.
Confirm that planned activities are not classified as implemented.
Identify operations with at least one qualifying element.
Remove duplicate operations from the numerator.
Retain operations with no qualifying elements in the denominator.
Calculate the percentage.
Document acquisitions, disposals, openings and closures.
Document missing information and any applicable reason for omission.
Reperform the calculation.
Verify the final disclosure against GRI 413-1 and its eight implementation elements.
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Please provide the GRI 413-1 operation-level data for [reporting period]. For every operation, include: operation name or internal ID; operation type; reporting-scope status; participatory social and gender impact assessment — yes/no; environmental impact assessment and ongoing monitoring — yes/no; public disclosure of assessment results — yes/no; needs-based local community development programme — yes/no; stakeholder-mapped engagement plan — yes/no; broad-based consultation process including vulnerable groups — yes/no; worker representation body dealing with impacts — yes/no; formal local community grievance process — yes/no; evidence reference for every yes; and implementation date or status. Please also confirm the total operation population used for the denominator.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Please provide the GRI 413-1 operation-level data for [reporting period]. For every operation, include: operation name or internal ID; operation type; reporting-scope status; participatory social and gender impact assessment — yes/no; environmental impact assessment and ongoing monitoring — yes/no; public disclosure of assessment results — yes/no; needs-based local community development programme — yes/no; stakeholder-mapped engagement plan — yes/no; broad-based consultation process including vulnerable groups — yes/no; worker representation body dealing with impacts — yes/no; formal local community grievance process — yes/no; evidence reference for every yes; and implementation date or status. Please also confirm the total operation population used for the denominator.
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
The organization defines an operation as [definition]. The denominator comprises [number] operations. An operation is included in the numerator once where at least one of the eight GRI 413-1 implementation elements is in place.
Context note
Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 413-1 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We documented what constitutes an operation. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The denominator contains the complete operation population under the reporting methodology. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The operation population reconciles to GRI 2-6 information where applicable. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We applied one documented implementation timing basis. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Every operation was assessed against all eight GRI 413-1 elements. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Positive classifications are supported by operation-level evidence. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Planned activities were not classified as implemented. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Participatory social assessments were distinguished from desktop reviews. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Environmental impact assessment classifications include ongoing monitoring. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Internal assessment reports were not classified as publicly disclosed results. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Community development programmes were linked to identified local needs. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Stakeholder lists were not classified as engagement plans without a plan. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Consultation processes included vulnerable groups where that element was claimed. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Worker representation bodies were counted only where they dealt with relevant impacts. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Employee-only hotlines were not classified automatically as community grievance processes. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Each covered operation was counted once in the numerator. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Operations with several qualifying elements were not double counted. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Operations with no qualifying element remained in the denominator. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The published percentage can be recalculated from the numerator and denominator. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Boundary changes, missing information and reasons for omission are documented. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
Evidence pack to prepare
Common reporting gaps
The report provides no percentage.
A percentage is presented without numerator and denominator.
The denominator is limited to operations with complete community data.
The organization reports sites, projects and events using incompatible counting units.
The operation unit is not defined.
The operation population does not reconcile to reported activities.
Only community programmes are considered, while engagement and impact-assessment elements are omitted.
The eight GRI 413-1 implementation elements are not addressed.
Counts for different elements are added together, causing double counting.
Operations with several elements are counted more than once.
A planned initiative is classified as implemented.
A one-off donation is classified automatically as a development programme.
Community development is not linked to identified local needs.
A desktop social-risk review is classified as a participatory social impact assessment.
Environmental impact assessment is reported without ongoing monitoring.
Internal assessment results are described as publicly disclosed.
A stakeholder list is treated as an engagement plan.
Consultation processes do not demonstrate inclusion of vulnerable groups.
An internal OHS committee is counted although it does not deal with relevant impacts.
An employee whistleblowing channel is presented as a local community grievance process.
The number of communities engaged is presented instead of the percentage of operations.
Programme expenditure or volunteer hours are presented instead of the required percentage.
The percentage is interpreted as evidence of effectiveness.
Operations with missing information are silently excluded.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative example 1
Illustrative synthetic example — Toll-road operations
The Group had 42 operations in its reporting population. Thirty-eight operations had at least one qualifying GRI 413-1 element implemented.
The percentage of operations covered was therefore 90.5%.
The supporting matrix showed:
stakeholder-mapped engagement plans at 35 operations;
environmental assessments with ongoing monitoring at 42;
needs-based community development programmes at 27;
inclusive consultation processes at 21; and
formal community grievance processes at 38.
Each operation was counted once in the overall numerator.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Illustrative example 2
Illustrative synthetic example — Commercial banking
The Bank defined an operation as a country business. Six of its 16 country operations had at least one qualifying element implemented, representing 37.5%.
The Bank explained the operation definition and presented the supporting element matrix. The result was not described as inherently appropriate or inappropriate for the banking sector.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Illustrative example 3
Illustrative matrix note
One operation can be classified positively for several elements, but it contributes only one unit to the overall numerator.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Company reports
How companies report GRI 413-1 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Abertis
Ground Transportation — Highways and Railtracks · Spain · 2024
Abertis provides qualitative information relevant to local community engagement and community-impact management, and its GRI index references GRI 413-1 and 413-2.
The current evidence cited in the card does not clearly provide the percentage of operations required by GRI 413-1.
The card should:
distinguish the GRI content-index reference from substantive disclosure;
retain the qualitative engagement and impact-management information as context;
remove generic references to social responsibility in the value chain unless they support the operation-level percentage;
identify the complete operation denominator;
identify the unique numerator;
verify whether the eight GRI 413-1 elements are mapped by operation; and
classify the report as partial or requiring substantive reassessment until the required percentage is located.
Do not require detailed outcomes from engagement programmes as an express GRI 413-1 element.
The current card cites qualitative sections and a GRI-index reference but does not identify a percentage.
Indorama Ventures Public Company Limited
Chemicals · Thailand · 2024
Indorama Ventures provides strong quantitative reporting for GRI 413-1 in the Global CSR Data section of its 2024 Sustainability Report.
The report discloses:
79% of operations with implemented local community engagement, impact assessments and development programmes in 2024;
45 unique operations with at least one qualifying element; and
separate operation counts for all eight GRI 413-1 elements.
The reported 2024 element counts include:
30 operations with social impact assessment;
45 with environmental impact assessment;
37 with public disclosure of assessment results;
33 with community development programmes;
33 with stakeholder engagement plans;
27 with broad-based consultation processes;
46 with worker representation bodies dealing with impacts; and
42 with formal community grievance processes.
The card should:
remove the statement that the percentage is not clearly specified;
replace page 85 with the substantive Global CSR Data pages 168–169;
recognize the overall 79% percentage and the eight-element breakdown;
assess the denominator supporting the 79% result;
investigate the apparent difference between 45 unique covered operations and 46 operations with worker representation bodies; and
classify the report as strong practice, subject to denominator and reconciliation review.
Indorama’s official report provides the overall percentage, unique numerator and separate counts across the eight elements.
Companhia Paranaense de Energia - COPEL
Electric Utilities / IPP / Energy Traders · Brazil · 2024
COPEL’s current card states that the report presents a 100% result relevant to GRI 413-1.
The revised assessment should:
use the page containing the 100% percentage as the principal GRI 413-1 evidence;
verify that 100% represents the percentage of operations, rather than the percentage of projects, assessments or programmes;
identify the numerator and denominator;
determine which of the eight GRI 413-1 elements are represented;
remove the absence of information on negative community impacts as a GRI 413-1 gap;
assess negative impacts separately under GRI 413-2; and
classify the report as substantial or complete only after the denominator and operation-level basis are confirmed.
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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 413-1
within GRI 413: Local Communities
Related & explore
Operations with significant actual and potential negative impacts on local communities → Card
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