Disclosure focus
This disclosure asks an organisation to explain the infrastructure investments and services it has supported, and to show how these relate to its wider activities. In practice, the focus is on identifying what was supported, where it was supported, and the nature of the support, so readers can understand the organisation’s role beyond its own direct operations.
The practical emphasis is on coverage and relevance: whether support is limited to a few flagship projects or extends across different parts of the business, regions, or communities. The organisation should make clear the scale and spread of the support, rather than only highlighting isolated examples, so the reporting gives a balanced picture of where its influence is felt.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 203-1 sub-elements (LRA working checklist)
Classify each investment or service by whether it is paid for, provided as goods or services, or offered without charge.
Note any present or anticipated effects on nearby communities and local economic activity.
State how far the significant infrastructure investments and services supported have progressed in development.
How to prepare it
1Set the reporting boundary first: decide which major infrastructure projects and related services sit inside the disclosure, and make that scope consistent across all three data points.
2Define the classification rules you will use: explain what you will treat as a supported investment or service, and how you will distinguish commercial work, contributions made in kind, and pro bono arrangements.
3Gather the source material that shows the scale of delivery: use project records, contract files, programme updates, and other internal evidence that can support the extent of development reported.
4Collect the information on effects for surrounding communities and nearby economies: bring together current results and any expected effects, using the same scope you set for the projects and services.
5Prepare the disclosure content in a clear format: provide the narrative or figures needed for each item, and make sure the commercial / in-kind / pro bono status is stated for the relevant investments and services.
6Record any exclusions, scope changes, or judgement calls, then check the final wording and evidence against the official source so the submission stays aligned with the underlying requirement.
Request the data
Request the infrastructure support log from Finance / Commercial Partnerships
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What significant infrastructure support did we provide or back, and what effects did it have on nearby communities and local businesses during the reporting period?
Use your organisation’s own terms first, then map them to this disclosure. For example, you may track this through project support, community investment, sponsorships, donated services, partner contributions, or capital support rather than using framework language. Keep the wording aligned to how the business records and approves these items, and check the source material before sign-off.
Weak request
Please send the GRI 203-1 data for infrastructure investments and services supported.
Why it fails: This uses framework wording only, so the owner has to translate the request before they can answer. It does not say which internal records to pull, what period to cover, what counts in the business’s own language, or what evidence to attach.
Better request
Please send the schedule of any significant project support, donated services, or other infrastructure-related backing recorded in [source system] for [reporting period]. For each item, include the internal category, whether it was paid, in-kind, or provided without charge, the location, the beneficiary, and any note on current or expected effects on nearby communities or local businesses, plus the document reference.
Industry examples
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
Explain how you defined a supported infrastructure investment or service, how you judged its stage of progress, and how you classified the support as paid, contributed without charge, or pro bono.
Context note
Set out what the figures mean in practice by linking each supported project or service to the communities and local economies it affects, and by distinguishing between effects that are already happening and those that are expected.
Fluctuation statement
If the pattern has changed materially, explain whether that is because more projects reached a later stage, the mix of support changed, or the expected or actual effects on communities and local economies moved up or down.
Content index entry
GRI 203-1 Infrastructure investments and services supported — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 203-1 — 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.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The request goes to a finance or sustainability contact who does not hold the project records, so the team gets a polished answer instead of the operational source data.
Framework words first
People ask for the information using disclosure language rather than the business’s own project terms, and the owner cannot map the request to the right files or system fields.
Scope left vague
The team never agrees which projects, sites, or support arrangements sit inside the population, so different contributors send different sets of cases.
Boundary not fixed
Records from outside the intended reporting perimeter are mixed in with in-scope items, which makes the dataset larger or smaller than it should be.
Wrong period basis
The collector uses the date the work was approved, started, or paid rather than one consistent timing basis, so the same case can fall into the wrong reporting year.
Counting bases mixed
Some entries are captured as individual projects while others are captured as grouped programmes, so the totals cannot be compared like for like.
Source labels lost
Original system tags, contract names, or case IDs are stripped out during consolidation, making it hard to trace each line back to the underlying evidence.
Populations merged
Commercial support, donated support, and unpaid support are combined into one pool before review, so the team cannot separate them cleanly for the disclosure.
Evidence trail missing
The file set has no attached notes, extracts, or approval record showing where each figure came from and who checked it, so sign-off cannot be evidenced.
Where judgement is often needed
Set the reporting boundary after acquisitions or disposals
If a project or service moved in or out of the group during the period, state the cut-off you used and explain whether you counted only the time it sat within your control or the full-year activity.
Choose one local definition where country labels differ
Where the same place is described differently across jurisdictions, use a single working definition for the report, explain it, and keep the treatment consistent across all sites.
Decide how to treat communities at the edge of the footprint
For people or businesses partly affected by the work, explain the rule you used to include or exclude them and describe any borderline cases in the narrative.
Fix the timing basis for current and expected effects
State whether you assessed impacts at the reporting date, over the project life, or using another internal cut-off, and make clear how that timing affects the story told.
Separate measured figures from estimates
If you cannot directly count every affected site, person, or service, say which parts are estimated, what source or method underpins them, and where the figures are based on judgement.
Explain how you grouped commercial, donated, and free support
If the same infrastructure support includes paid work, donated inputs, or work done without charge, describe the classification rule you applied and how mixed arrangements were handled.
Round consistently without changing the picture
Use one rounding approach across the disclosure, note it if it affects totals or sub-totals, and make sure the rounded numbers still reconcile to the underlying data.
Protect sensitive location or community data through aggregation
Where naming a site or community could expose personal or commercially sensitive information, combine the data at a higher level and explain the aggregation choice and its limits.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — transport and logistics
*Synthetic example only.* During the year, we completed the first phase of a new freight terminal and began work on two further site upgrades that will support local access and service reliability. - Of the three projects, one is fully operational, one is under construction, and one is still in design; together they represent £84 million of planned spend, of which £52 million had been committed by year end. - The work is delivered through a mix of paid contracts and donated services: £71 million is commercial, £9 million is provided in kind, and £4 million is pro bono technical support. - We expect the projects to create short-term construction jobs, improve supplier demand in the area, and reduce travel delays for nearby communities once the remaining works are finished.
This example shows how to describe the stage of major site and service projects, the way they are funded or delivered, and the likely effects on nearby people and businesses, using only synthetic figures.
Illustrative (synthetic) example — healthcare services
*Synthetic example only.* We advanced a programme of community health facilities and digital service hubs, with one clinic opened, one refurbishment nearing completion, and one outreach service still being set up. - Across the programme, total planned investment is £36 million; £29 million has been spent or committed so far, and the remaining £7 million is scheduled for next year. - Delivery is split between paid work and non-cash support: £24 million is commercial, £8 million is in-kind contributions, and £4 million is pro bono advisory time. - The current effect is improved access to appointments and local procurement opportunities, while the expected effect is lower travel costs for patients and a modest uplift in nearby small-business activity.
This example illustrates how a reporter can explain progress on large service-related projects, distinguish the delivery model, and summarise present and future effects on the local area.
Company reports
How companies report GRI 203-1
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Companhia Paranaense de Energia - COPEL
Electric Utilities / IPP / Energy Traders · Brazil · 2024
Companhia Paranaense de Energia - COPEL’s Integrated Report 2024 provides reported values related to infrastructure investments and services on page 308, as well as details on local community engagement, impact assessments, and development programs also on page 308. The report further includes information on commercial customer accounts and related programs on page 328. However, specific quantitative data or detailed metrics for these disclosures are not clearly presented, and some aspects such as biodiversity impacts and ecological project impacts are mentioned in other parts of the report but lack explicit connection to the main disclosure points.
First Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
First Financial Holding Co., Ltd.'s 2024 Sustainability Report provides covered information on indirect economic impacts related to infrastructure and support services on page 37, and details on local community engagement through new hires and talent development on page 39. However, there is no found evidence addressing narrative item (c) in the report. The report includes some climate strategy elements but lacks explicit coverage for all aspects of the disclosure.
Snam S.p.A.
Gas Utilities · Italy · 2025
Snam S.p.A.’s 2025 Annual Report provides coverage on affected communities, detailing contributions to community development through social initiatives, charitable activities, and sponsorships on page 238. Further information on impacts and actions related to local communities is referenced on page 494, including alignment with GRI 413 standards. However, there is no evidence found for narrative item (c), indicating a gap or lack of disclosure on that specific aspect.
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Check your understanding
Scenarios to work through
A transport project team has funded a new access road to a remote industrial site. The road is still under construction, but the team already has a board paper, a delivery plan and a note on how nearby villages may gain easier market access.
QHow should the preparer decide what to include about the project’s stage of development and its likely effects on local communities and the nearby economy?
Reveal model answer →Hide answer ↑Include a plain description of how far the road project has progressed, using evidence such as the board paper and delivery plan, and explain the present or anticipated effects on surrounding communities and local businesses. The write-up should show both the level of progress and the nature of the impact, rather than only one or the other.
Why this matters · Capture both the project’s progress and its community or local economic effects in a way that is supported by evidence.
A company has supported a water-supply upgrade for a town near one of its sites. Part of the work was paid for under a contract, while another part was provided free of charge by the company’s engineers.
QHow should the preparer classify the support when describing the arrangement?
Reveal model answer →Hide answer ↑State whether the support was provided as a paid service, as goods or labour supplied without charge, or as a voluntary contribution. If more than one form was used, describe each form clearly so the reader can see the mix of arrangements.
Why this matters · Identify the type of support in ordinary business terms and separate mixed arrangements clearly.
A business has backed a new bridge that shortens travel time for a rural community. The project team can show construction milestones, but the only impact note says the bridge is ‘positive for the area’ with no detail on jobs, access, trade or other local effects.
QIs that enough detail for the disclosure, or does the preparer need to add more about the impact?
Reveal model answer →Hide answer ↑More detail is needed. The disclosure should explain the likely or actual effects on the community and the local economy in a way that is specific enough to understand what changed, such as access, movement of goods, employment or other relevant local outcomes.
Why this matters · Avoid vague impact language; describe the real community and local economic consequences in concrete terms.
A group has supported a broadband rollout in a small town through a mix of cash funding and donated technical staff time. The draft note lists the cash amount and the staff hours, but it does not say whether the support was commercial, given in kind, or provided without charge.
QWhat should the preparer do before finalising the disclosure?
Reveal model answer →Hide answer ↑Add a clear description of the form of support for each element, so it is obvious whether the cash, staff time or other assistance was part of a paid arrangement, an in-kind contribution, or a free service. The final wording should let a reader understand the nature of the support without guessing.
Why this matters · Make the form of support explicit for each element, especially where cash and non-cash help are combined.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
For GRI 203-1, what data do I need to gather before I start drafting the disclosure?+−
The page says to prepare three datapoints: infrastructure support status, community and local effects, and engagement type. Use those as the starting checklist before you draft the narrative or table.
How do I use the step-by-step preparation section for GRI 203-1 in practice?+−
Use it as a working sequence to move from scoping and data collection into drafting. The page is designed to help you prepare the disclosure, not just describe it.
Who should own the GRI 203-1 data and evidence pack in my organisation?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can confirm the underlying data and evidence. The page itself does not assign roles, so you would use it to coordinate internal ownership.
What should I include in the evidence pack for GRI 203-1 assurance readiness?+−
The page includes an evidence pack with five items to support assurance readiness. Use those items to back up the datapoints, the methodology, and the draft disclosure before review.
What are the five assurance claims I need to verify for GRI 203-1?+−
The page says there are five assurance claims to verify, each with a claim, risk, and evidence angle. Use that section to check whether your draft is supported and where the main assurance risks sit.
What are the common reporting gaps or mistakes for GRI 203-1?+−
The page lists common reporting gaps and mistakes to help you spot weak points before sign-off. Use that list as a pre-submission quality check against your draft and evidence pack.
How can I turn my GRI 203-1 data into a draft disclosure?+−
The page includes a draft-output section with visualisation ideas, narrative starters, and a GRI content-index line. That gives you a practical route from collected data to a first draft.
Is there a worked example for GRI 203-1 that I can use as a template?+−
Yes. The page includes synthetic illustrative example disclosures, including a quantitative data table, which you can use as a drafting reference rather than a real-company benchmark.
How do I use the GRI 203-1 workbook download?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise preparation and assurance checks alongside the disclosure draft.
What is the printable Library Card for GRI 203-1 used for?+−
The Download Centre also includes a printable Library Card in .pdf format. It is there as a practical companion to the page content when you want a quick reference during drafting or review.
More questions this page can help with
GRI 203-1 indirect economic impacts: what should I collect first?GRI 203-1 indirect economic impacts: how do I scope the disclosure before drafting?GRI 203-1 indirect economic impacts: what evidence do I need for assurance?GRI 203-1 indirect economic impacts: how do I avoid common reporting mistakes?GRI 203-1 indirect economic impacts: what does the example disclosure show?GRI 203-1 indirect economic impacts: how do I use the content-index line?GRI 203-1 indirect economic impacts: what should the narrative starter cover?GRI 203-1 indirect economic impacts: what is in the evidence pack?GRI 203-1 indirect economic impacts: how do I use the Prep & Assurance workbook?GRI 203-1 indirect economic impacts: where can I find real published report examples?GRI 203-1 indirect economic impacts: how do I decide engagement type for the disclosure?GRI 203-1 indirect economic impacts: what are the draft-output options on the page?
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