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GRI 201: Economic Performance·Disclosure GRI 201-3

Defined benefit plan obligations and other retirement plans

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 201-3 · 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 a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it.

The organization also reports the applicable percentage of salary contributed by the employee or employer and describes the level of participation in the retirement plans. Participation may be explained through mandatory or voluntary coverage, the employee populations or jurisdictions covered and, where useful, the number or percentage of eligible employees participating.

GRI recommends calculating the information in accordance with the regulations and methods of the relevant jurisdictions, reporting aggregated totals and using consolidation techniques consistent with those applied in the organization’s financial accounts. A shortfall in a separately funded plan is not automatically the same as a liability met from the organization’s general resources.

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.

Cover applicable defined benefit obligations and other retirement plans for the reporting entities and relevant employee populations or jurisdictions. Distinguish liabilities met from general resources from a shortfall in a separately funded plan. Report fund coverage, basis, date, strategy and timescale only where those conditions apply. Have the supporting records and the final response been reconciled?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Plan type, entity and employee population	Disclosure 201-3 requires an organization to report information about defined benefit plan obligations and other retirement plans. If plan liabilities are met from the organization’s general resources, the organization reports the estimated value of those liabilities.	Approved source records, calculation files, reconciliations and review evidence supporting plan type, entity and employee population.	People / Pensions / Finance
Liabilities met from general resources	Disclosure 201-3 requires an organization to report information about defined benefit plan obligations and other retirement plans. If plan liabilities are met from the organization’s general resources, the organization reports the estimated value of those liabilities.	Approved source records, calculation files, reconciliations and review evidence supporting liabilities met from general resources.	People / Pensions / Finance
Separate-fund assets and coverage	If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it.	Approved source records, calculation files, reconciliations and review evidence supporting separate-fund assets and coverage.	People / Pensions / Finance
Coverage basis and estimate date	If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it.	Approved source records, calculation files, reconciliations and review evidence supporting coverage basis and estimate date.	People / Pensions / Finance
Funding strategy and timescale	If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it.	Approved source records, calculation files, reconciliations and review evidence supporting funding strategy and timescale.	People / Pensions / Finance
Employee and employer contribution rates	The organization also reports the applicable percentage of salary contributed by the employee or employer and describes the level of participation in the retirement plans. Participation may be explained through mandatory or voluntary coverage, the employee populations or jurisdictions covered and, where useful, the number or percentage of eligible employees participating.	Approved source records, calculation files, reconciliations and review evidence supporting employee and employer contribution rates.	People / Pensions / Finance
Level of participation	The organization also reports the applicable percentage of salary contributed by the employee or employer and describes the level of participation in the retirement plans. Participation may be explained through mandatory or voluntary coverage, the employee populations or jurisdictions covered and, where useful, the number or percentage of eligible employees participating.	Approved source records, calculation files, reconciliations and review evidence supporting level of participation.	People / Pensions / Finance
Jurisdictional method, aggregation and consolidation	GRI recommends calculating the information in accordance with the regulations and methods of the relevant jurisdictions, reporting aggregated totals and using consolidation techniques consistent with those applied in the organization’s financial accounts. A shortfall in a separately funded plan is not automatically the same as a liability met from the organization’s general resources.	Approved source records, calculation files, reconciliations and review evidence supporting jurisdictional method, aggregation and consolidation.	People / Pensions / Finance

＋ Mostrar los subelementos de GRI 201-3 (lista de trabajo de LRA)

Disclosure 201-3 requires an organization to report information about defined benefit plan obligations and other retirement plans. If plan liabilities are met from the organization’s general resources, the organization reports the estimated value of those liabilities. Disclosure 201-3 requires an organization to report information about defined benefit plan obligations and other retirement plans. If plan liabilities are met from the organization’s general resources, the organization reports the estimated value of those liabilities. If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it. If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it. If a separate fund exists to meet the liabilities, the organization reports the extent to which the liabilities are covered by assets set aside, the basis used to calculate the coverage and the date of the estimate. If the fund does not provide full coverage, the organization reports the employer’s strategy, if any, for working toward full coverage and the timescale, if any, for achieving it. The organization also reports the applicable percentage of salary contributed by the employee or employer and describes the level of participation in the retirement plans. Participation may be explained through mandatory or voluntary coverage, the employee populations or jurisdictions covered and, where useful, the number or percentage of eligible employees participating. The organization also reports the applicable percentage of salary contributed by the employee or employer and describes the level of participation in the retirement plans. Participation may be explained through mandatory or voluntary coverage, the employee populations or jurisdictions covered and, where useful, the number or percentage of eligible employees participating. GRI recommends calculating the information in accordance with the regulations and methods of the relevant jurisdictions, reporting aggregated totals and using consolidation techniques consistent with those applied in the organization’s financial accounts. A shortfall in a separately funded plan is not automatically the same as a liability met from the organization’s general resources.

Cómo prepararlo

Cover applicable defined benefit obligations and other retirement plans for the reporting entities and relevant employee populations or jurisdictions.

Collect and reconcile the records for: Plan type, entity and employee population; Liabilities met from general resources; Separate-fund assets and coverage; Coverage basis and estimate date; Funding strategy and timescale; Employee and employer contribution rates; Level of participation; Jurisdictional method, aggregation and consolidation.

Distinguish liabilities met from general resources from a shortfall in a separately funded plan. Report fund coverage, basis, date, strategy and timescale only where those conditions apply.

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 plan register; populations and jurisdictions; general-resource liabilities; separate-fund liabilities, assets, fair-value basis and estimate date; shortfall strategy and timescale; employee and employer contribution rates; participation data; consolidation and financial-account reconciliation.

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

Apply relevant jurisdictional regulations and methods, report aggregated totals where appropriate and use consolidation techniques consistent with the organisation's financial accounts.

Nota de contexto

Explain participation through mandatory or voluntary coverage, populations or jurisdictions and, where useful, eligible-employee participation counts or percentages.

Centro de descargas

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Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
Plan type, entity and employee population is reported accurately and completely.	The response omits, misclassifies or overstates plan type, entity and employee population.	Approved source records, calculation files, reconciliations and review evidence supporting plan type, entity and employee population.
Liabilities met from general resources is reported accurately and completely.	The response omits, misclassifies or overstates liabilities met from general resources.	Approved source records, calculation files, reconciliations and review evidence supporting liabilities met from general resources.
Separate-fund assets and coverage is reported accurately and completely.	The response omits, misclassifies or overstates separate-fund assets and coverage.	Approved source records, calculation files, reconciliations and review evidence supporting separate-fund assets and coverage.
Coverage basis and estimate date is reported accurately and completely.	The response omits, misclassifies or overstates coverage basis and estimate date.	Approved source records, calculation files, reconciliations and review evidence supporting coverage basis and estimate date.
Funding strategy and timescale is reported accurately and completely.	The response omits, misclassifies or overstates funding strategy and timescale.	Approved source records, calculation files, reconciliations and review evidence supporting funding strategy and timescale.
Employee and employer contribution rates is reported accurately and completely.	The response omits, misclassifies or overstates employee and employer contribution rates.	Approved source records, calculation files, reconciliations and review evidence supporting employee and employer contribution rates.
Level of participation is reported accurately and completely.	The response omits, misclassifies or overstates level of participation.	Approved source records, calculation files, reconciliations and review evidence supporting level of participation.
Jurisdictional method, aggregation and consolidation is reported accurately and completely.	The response omits, misclassifies or overstates jurisdictional method, aggregation and consolidation.	Approved source records, calculation files, reconciliations and review evidence supporting jurisdictional method, aggregation and consolidation.

Paquete de evidencia que preparar

Approved source records, calculation files, reconciliations and review evidence supporting plan type, entity and employee population.Approved source records, calculation files, reconciliations and review evidence supporting liabilities met from general resources.Approved source records, calculation files, reconciliations and review evidence supporting separate-fund assets and coverage.Approved source records, calculation files, reconciliations and review evidence supporting coverage basis and estimate date.Approved source records, calculation files, reconciliations and review evidence supporting funding strategy and timescale.Approved source records, calculation files, reconciliations and review evidence supporting employee and employer contribution rates.Approved source records, calculation files, reconciliations and review evidence supporting level of participation.Approved source records, calculation files, reconciliations and review evidence supporting jurisdictional method, aggregation and consolidation.

Carencias habituales en los informes

Treating a funded-plan shortfall as a liability met from general resources.

Using liabilities and plan assets from different dates.

Reporting a funding strategy without a timescale.

Combining employee and employer contribution rates.

Using union participation as retirement-plan participation.

Omitting reconciliation to the financial accounts.

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Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

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GRI

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dentro de GRI 201: Economic Performance

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Profundizar · GRI 201-3

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

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