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GRI 201: Economic Performance·Disclosure GRI 201-2

Financial implications and other risks and opportunities due to climate change

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 201-2 remains applicable for reporting published before 1 January 2027. It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.

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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 201-2 · 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

8LRA preparation fields 8afirmaciones que verificar 8áreas de evidencia

Foco de la divulgación

If the organization does not have a system in place to calculate the financial implications or costs, or to make revenue projections, it must report its plans and timeline for developing the necessary systems. This is a conditional requirement and does not create a separate model-development datapoint where an adequate system already exists.

GRI also recommends reporting the driver, projected timeframe, direct and indirect impacts, potential effects on capital and operating costs, demand, capital availability and investment opportunities, likelihood, and magnitude for each identified risk and opportunity.

Disclosure 201-2 remains applicable for reporting published before 1 January 2027. It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.

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 each climate-related risk or opportunity capable of generating substantive changes in operations, revenue or expenditure; do not aggregate unrelated items into one amount. If no system exists to calculate financial implications, costs or revenue projections, report the plans and timeline for developing the necessary systems. Have the supporting records and the final response been reconciled?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Risk or opportunity nature and classification	Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken.	Approved source records, calculation files, reconciliations and review evidence supporting risk or opportunity nature and classification.	Climate / Risk / Finance / Sustainability reporting
Associated business impact	Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken.	Approved source records, calculation files, reconciliations and review evidence supporting associated business impact.	Climate / Risk / Finance / Sustainability reporting
Financial implications before action	Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken.	Approved source records, calculation files, reconciliations and review evidence supporting financial implications before action.	Finance / Sustainability reporting
Methods used to manage the risk or opportunity	Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken.	Approved source records, calculation files, reconciliations and review evidence supporting methods used to manage the risk or opportunity.	Climate / Risk / Finance / Sustainability reporting
Costs of actions taken	Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken.	Approved source records, calculation files, reconciliations and review evidence supporting costs of actions taken.	Finance / Sustainability reporting
System-development plan and timeline	If the organization does not have a system in place to calculate the financial implications or costs, or to make revenue projections, it must report its plans and timeline for developing the necessary systems. This is a conditional requirement and does not create a separate model-development datapoint where an adequate system already exists.	Approved source records, calculation files, reconciliations and review evidence supporting system-development plan and timeline.	Climate / Risk / Finance / Sustainability reporting
Recommended driver, timeframe and assessment characteristics	GRI also recommends reporting the driver, projected timeframe, direct and indirect impacts, potential effects on capital and operating costs, demand, capital availability and investment opportunities, likelihood, and magnitude for each identified risk and opportunity.	Approved source records, calculation files, reconciliations and review evidence supporting recommended driver, timeframe and assessment characteristics.	Climate / Risk / Finance / Sustainability reporting
Transition to GRI 102	Disclosure 201-2 remains applicable for reporting published before 1 January 2027. It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.	Approved source records, calculation files, reconciliations and review evidence supporting transition to gri 102.	Climate / Risk / Finance / Sustainability reporting

＋ Mostrar los subelementos de GRI 201-2 (lista de trabajo de LRA)

Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken. Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken. Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken. Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken. Disclosure 201-2 requires an organization to report climate-related risks and opportunities that have the potential to generate substantive changes in its operations, revenue, or expenditure. For each identified risk or opportunity, the organization is required to describe its nature and classify it as physical, regulatory, or other; describe the associated impact; report the financial implications before action is taken; describe the methods used to manage it; and report the costs of actions taken. If the organization does not have a system in place to calculate the financial implications or costs, or to make revenue projections, it must report its plans and timeline for developing the necessary systems. This is a conditional requirement and does not create a separate model-development datapoint where an adequate system already exists. GRI also recommends reporting the driver, projected timeframe, direct and indirect impacts, potential effects on capital and operating costs, demand, capital availability and investment opportunities, likelihood, and magnitude for each identified risk and opportunity. Disclosure 201-2 remains applicable for reporting published before 1 January 2027. It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.

Cómo prepararlo

Report each climate-related risk or opportunity capable of generating substantive changes in operations, revenue or expenditure; do not aggregate unrelated items into one amount.

Collect and reconcile the records for: Risk or opportunity nature and classification; Associated business impact; Financial implications before action; Methods used to manage the risk or opportunity; Costs of actions taken; System-development plan and timeline; Recommended driver, timeframe and assessment characteristics; Transition to GRI 102.

If no system exists to calculate financial implications, costs or revenue projections, report the plans and timeline for developing the necessary systems.

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.

For each risk or opportunity, provide its description, physical/regulatory/other classification, associated impact, pre-action financial implications, management method and costs of actions, plus model plans where needed and recommended driver, timeframe, likelihood, magnitude and direct/indirect impact information.

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

Keep financial implications before action separate from the costs of actions taken. Use item-level methods, assumptions, timeframes and management evidence.

Nota de contexto

GRI 201-2 remains applicable before 1 January 2027 and is replaced for climate-related reporting when GRI 102: Climate Change 2025 takes effect.

Centro de descargas

Herramientas y formularios de preparación

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01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
Risk or opportunity nature and classification is reported accurately and completely.	The response omits, misclassifies or overstates risk or opportunity nature and classification.	Approved source records, calculation files, reconciliations and review evidence supporting risk or opportunity nature and classification.
Associated business impact is reported accurately and completely.	The response omits, misclassifies or overstates associated business impact.	Approved source records, calculation files, reconciliations and review evidence supporting associated business impact.
Financial implications before action is reported accurately and completely.	The response omits, misclassifies or overstates financial implications before action.	Approved source records, calculation files, reconciliations and review evidence supporting financial implications before action.
Methods used to manage the risk or opportunity is reported accurately and completely.	The response omits, misclassifies or overstates methods used to manage the risk or opportunity.	Approved source records, calculation files, reconciliations and review evidence supporting methods used to manage the risk or opportunity.
Costs of actions taken is reported accurately and completely.	The response omits, misclassifies or overstates costs of actions taken.	Approved source records, calculation files, reconciliations and review evidence supporting costs of actions taken.
System-development plan and timeline is reported accurately and completely.	The response omits, misclassifies or overstates system-development plan and timeline.	Approved source records, calculation files, reconciliations and review evidence supporting system-development plan and timeline.
Recommended driver, timeframe and assessment characteristics is reported accurately and completely.	The response omits, misclassifies or overstates recommended driver, timeframe and assessment characteristics.	Approved source records, calculation files, reconciliations and review evidence supporting recommended driver, timeframe and assessment characteristics.
Transition to GRI 102 is reported accurately and completely.	The response omits, misclassifies or overstates transition to gri 102.	Approved source records, calculation files, reconciliations and review evidence supporting transition to gri 102.

Paquete de evidencia que preparar

Approved source records, calculation files, reconciliations and review evidence supporting risk or opportunity nature and classification.Approved source records, calculation files, reconciliations and review evidence supporting associated business impact.Approved source records, calculation files, reconciliations and review evidence supporting financial implications before action.Approved source records, calculation files, reconciliations and review evidence supporting methods used to manage the risk or opportunity.Approved source records, calculation files, reconciliations and review evidence supporting costs of actions taken.Approved source records, calculation files, reconciliations and review evidence supporting system-development plan and timeline.Approved source records, calculation files, reconciliations and review evidence supporting recommended driver, timeframe and assessment characteristics.Approved source records, calculation files, reconciliations and review evidence supporting transition to gri 102.

Carencias habituales en los informes

Using material risk without testing for substantive change.

Omitting opportunities or the physical, regulatory or other classification.

Combining several risks into one financial amount.

Reporting only residual effects after action.

Confusing response costs with financial implications before action.

Stating that a model is being built without a plan and timeline.

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Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

GRI

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dentro de GRI 201: Economic Performance

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Profundizar · GRI 201-2

Aprenda a preparar esta divulgación de principio a fin

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →

Cómo se construye esta biblioteca 312 informes publicados indexados 63 171 páginas con citas a nivel de página 272 fichas de divulgación creadas por profesionales

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Gratis · LRA Community

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	Informe A	Informe B	Informe C
Punto de dato 1	✓ p.213	poco claro	✓ p.87
Punto de dato 2	✓ p.214	—	✓ p.90

Los miembros ven el mapa completo de cobertura de puntos de dato — ✓ con referencias de página — en tres informes reales, con las palabras de las propias empresas.