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GRI 201: Economic Performance·Disclosure GRI 201-1

Direct economic value generated and distributed

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Estatus legal

GRI 201: Economic Performance 2016 remains the applicable standard at the date of this review. GRI is revising standards under its Economic Impact project; preparers should monitor the official GRI Standards register.

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Pasaporte publicado

Última revisión el 2026-07-30

Revisado por 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 Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Norma

GRI 201: Economic Performance

Disclosure GRI 201-1 · 2016

En vigor

2018-07-01

Fuente oficial: Abrir ↗

Última revisión

2026-07-30

Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Para preparar esta divulgación

9LRA preparation fields 9afirmaciones que verificar 9áreas de evidencia

Foco de la divulgación

If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations.

Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Report EVG&D for global operations. Use country, regional or market significance only to determine additional disaggregation, not to exclude operations from the global total. Use an accruals basis. If a cash basis is used, explain why. Compile the information from audited financial statements or internally audited management accounts where applicable. Have the supporting records and the final response been reconciled?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Revenue	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting revenue.	Finance / Sustainability reporting
Operating costs	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting operating costs.	Finance / Sustainability reporting
Employee wages and benefits	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits.	Finance / Sustainability reporting
Payments to providers of capital	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital.	Finance / Sustainability reporting
Payments to government by country	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country.	Tax / Finance / Sustainability reporting
Community investments	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting community investments.	Finance / Sustainability reporting
Economic value retained	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting economic value retained.	Finance / Sustainability reporting
Accruals basis and geographic significance	If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations.	Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance.	Finance / Sustainability reporting
Financial-source and sustainability-reporting scope	Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2.	Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope.	Finance / Sustainability reporting

＋ Mostrar los subelementos de GRI 201-1 (lista de trabajo de LRA)

Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations. Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2.

Cómo prepararlo

Report EVG&D for global operations. Use country, regional or market significance only to determine additional disaggregation, not to exclude operations from the global total.

Collect and reconcile the records for: Revenue; Operating costs; Employee wages and benefits; Payments to providers of capital; Payments to government by country; Community investments; Economic value retained; Accruals basis and geographic significance; Financial-source and sustainability-reporting scope.

Use an accruals basis. If a cash basis is used, explain why. Compile the information from audited financial statements or internally audited management accounts where applicable.

Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.

Review the final wording against every requirement and the supporting governance or data records before sign-off.

Solicitar los datos

Request the disclosure evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

Provide the EVG&D calculation, revenue components, operating costs, employee wages and benefits, capital-provider payments, payments to government by country, community investments, retained-value bridge, reporting entities, basis of preparation and geographic significance assessment.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Solicitud mejor

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

Calculate economic value retained as direct economic value generated less economic value distributed. Keep revenue and each distributed-value component aligned to GRI definitions and the same reporting scope.

Nota de contexto

The reporting scope should align with entities included under GRI 2-2. Separate geographic information where it is significant and disclose the criterion.

Centro de descargas

Herramientas y formularios de preparación

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Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
Revenue is reported accurately and completely.	The response omits, misclassifies or overstates revenue.	Approved source records, calculation files, reconciliations and review evidence supporting revenue.
Operating costs is reported accurately and completely.	The response omits, misclassifies or overstates operating costs.	Approved source records, calculation files, reconciliations and review evidence supporting operating costs.
Employee wages and benefits is reported accurately and completely.	The response omits, misclassifies or overstates employee wages and benefits.	Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits.
Payments to providers of capital is reported accurately and completely.	The response omits, misclassifies or overstates payments to providers of capital.	Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital.
Payments to government by country is reported accurately and completely.	The response omits, misclassifies or overstates payments to government by country.	Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country.
Community investments is reported accurately and completely.	The response omits, misclassifies or overstates community investments.	Approved source records, calculation files, reconciliations and review evidence supporting community investments.
Economic value retained is reported accurately and completely.	The response omits, misclassifies or overstates economic value retained.	Approved source records, calculation files, reconciliations and review evidence supporting economic value retained.
Accruals basis and geographic significance is reported accurately and completely.	The response omits, misclassifies or overstates accruals basis and geographic significance.	Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance.
Financial-source and sustainability-reporting scope is reported accurately and completely.	The response omits, misclassifies or overstates financial-source and sustainability-reporting scope.	Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope.

Paquete de evidencia que preparar

Approved source records, calculation files, reconciliations and review evidence supporting revenue.Approved source records, calculation files, reconciliations and review evidence supporting operating costs.Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits.Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital.Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country.Approved source records, calculation files, reconciliations and review evidence supporting community investments.Approved source records, calculation files, reconciliations and review evidence supporting economic value retained.Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance.Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope.

Carencias habituales en los informes

Presenting accruals and cash-basis figures as interchangeable.

Reporting only a retained-value or profit figure.

Treating turnover as the complete revenue definition.

Combining payments to government without the required country breakdown.

Classifying business infrastructure as community investment.

Using geography to remove operations from the global totals.

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