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GRI Training Partner GRI 413 · Local Communities · Disclosure GRI 413-1

Operations with local community engagement, impact assessments, and development programs

GRI 413-1 · mandatory · coverage + narrative

This disclosure requires the organization to report the percentage of operations with implemented local community engagement, impact assessments and/or development programmes.

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.

Start preparing ↓ Official Global Reporting Initiative source ↗ Compare 3 real reports

Disclosure focus

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.

Prepare

What to collect before drafting

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

  • Operation population

    Operations / Sustainability Reporting

    Complete list of operations and the unit used for the calculation.

    Evidence GRI 2-6 data, operating register and methodology.

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

  • Participatory social impact assessments

    Social Performance / Community Relations

    Operations with implemented participatory social and gender impact assessment.

    Evidence Assessment reports and consultation evidence.

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

  • Environmental assessment and monitoring

    Environment

    Operations with environmental impact assessment and ongoing monitoring.

    Evidence EIA records, monitoring plans and results.

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

  • Public assessment disclosure

    Sustainability / Communications

    Operations publicly disclosing environmental or social assessment results.

    Evidence Public reports, websites and disclosure records.

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

  • Needs-based development programmes

    Community Investment / Social Performance

    Operations with community development programmes based on local needs.

    Evidence Needs assessments, programme plans and approvals.

    Watch for The published response for needs-based development programmes is incomplete or does not match the supporting records.

  • Stakeholder-mapped engagement plans

    Community Relations

    Operations with engagement plans based on stakeholder mapping.

    Evidence Stakeholder maps and engagement plans.

    Watch for The published response for stakeholder-mapped engagement plans is incomplete or does not match the supporting records.

  • Inclusive consultation processes

    Community Relations / Human Rights

    Operations with broad-based consultation including vulnerable groups.

    Evidence Committee records, consultation plans and participation evidence.

    Watch for The published response for inclusive consultation processes is incomplete or does not match the supporting records.

  • Worker representation bodies

    HR / OHS / Operations

    Operations using works councils, OHS committees or other worker bodies to deal with impacts.

    Evidence Committee mandates, agendas and minutes.

    Watch for The published response for worker representation bodies is incomplete or does not match the supporting records.

  • Community grievance processes

    Community Relations / Compliance

    Operations with formal local community grievance processes.

    Evidence Procedure, access information and grievance register.

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

  • Unique covered operations

    Sustainability Reporting

    Operations with at least one qualifying element, counted once.

    Evidence Consolidated operation-level matrix.

    Watch for The published response for unique covered operations is incomplete or does not match the supporting records.

  • Percentage

    Sustainability Reporting

    Unique covered operations divided by total operations.

    Evidence Calculation workbook and review.

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

  • Methodology and exceptions

    Sustainability Reporting

    Timing basis, boundary changes, missing data, aggregation and reasons for omission.

    Evidence Methodology paper and exception log.

    Watch for The published response for methodology and exceptions is incomplete or does not match the supporting records.

Before you start

  • What unit will be treated as an operation?
  • What is the complete operation population for the reporting period?
  • Can the denominator be reconciled to GRI 2-6 information where applicable?
  • Which operations have at least one qualifying implemented element?
  • Which of the eight GRI 413-1 elements are implemented at each operation?
  • Are the practices implemented rather than only planned?
  • Are social impact assessments participatory?
  • Do environmental impact assessments include ongoing monitoring?
  • Are assessment results publicly disclosed where that element is claimed?
  • Are community development programmes based on identified local needs?
  • Are engagement plans based on stakeholder mapping?
  • Do consultation processes include vulnerable groups?
  • Do worker representation bodies actually deal with relevant impacts?
  • Are formal local community grievance processes available?
  • Are operations appearing in several element lists counted only once?
  • Are operations with no qualifying element retained in the denominator?
  • Can every classification be traced to supporting evidence?
＋ Show GRI 413-1 sub-elements (LRA working checklist)

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

Download preparation tools for GRI 413-1 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

  • We documented what constitutes an operation.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The denominator contains the complete operation population under the reporting methodology.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The operation population reconciles to GRI 2-6 information where applicable.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • We applied one documented implementation timing basis.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Every operation was assessed against all eight GRI 413-1 elements.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Positive classifications are supported by operation-level evidence.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Planned activities were not classified as implemented.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Participatory social assessments were distinguished from desktop reviews.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Environmental impact assessment classifications include ongoing monitoring.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Internal assessment reports were not classified as publicly disclosed results.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Community development programmes were linked to identified local needs.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Stakeholder lists were not classified as engagement plans without a plan.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Consultation processes included vulnerable groups where that element was claimed.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to 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.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Employee-only hotlines were not classified automatically as community grievance processes.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Each covered operation was counted once in the numerator.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Operations with several qualifying elements were not double counted.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Operations with no qualifying element remained in the denominator.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The published percentage can be recalculated from the numerator and denominator.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Boundary changes, missing information and reasons for omission are documented.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to 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

How it reads on the page

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.

Real reports

How 3 companies report it

Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.

Real published reports

Abertis

Ground Transportation — Highways and Railtracks · Spain · 2024

Review finding

Abertis provides qualitative information relevant to local community engagement and community-impact management, and its GRI index references GRI 413-1 and 413-2.

View full reviewHide full review

Disclosure gap

The current evidence cited in the card does not clearly provide the percentage of operations required by GRI 413-1.

LRA review note

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
  • classify the report as partial or requiring substantive reassessment until the required percentage is located

Disclosure gap

Do not require detailed outcomes from engagement programmes as an express GRI 413-1 element.

Disclosure gap

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

Review finding

Indorama Ventures provides strong quantitative reporting for GRI 413-1 in the Global CSR Data section of its 2024 Sustainability Report.

Report evidence

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
  • separate operation counts for all eight GRI 413-1 elements
View full reviewHide full review

Report evidence

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
  • 42 with formal community grievance processes

LRA review note

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
  • classify the report as strong practice, subject to denominator and reconciliation review

Bottom line

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

Review finding

COPEL’s current card states that the report presents a 100% result relevant to GRI 413-1.

View full reviewHide full review

LRA review note

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
  • classify the report as substantial or complete only after the denominator and operation-level basis are confirmed

Full evidence map with quotes and page numbers →

✓ 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 413-1

within GRI 413: Local Communities

Open official source →

Related & explore

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How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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