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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
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GRI 203: Indirect Economic Impacts·Disclosure GRI 203-1
Infrastructure investments and services supported
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 203: Indirect Economic Impacts 2016 remains applicable at the date of this review. It is included in Phase 3 of GRI's Economic Impact project; no revised GRI 203 Standard is yet applicable.
Pasaporte publicado
Última revisión el 2026-08-01
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 203: Indirect Economic Impacts
Disclosure GRI 203-1 · 2016
Última revisión
2026-08-01
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Para preparar esta divulgación
Foco de la divulgación
Disclosure 203-1 requires an organization to report the extent of development of its significant infrastructure investments and services supported. For each significant investment or service, the organization reports its current or expected impacts on communities and local economies, including positive and negative impacts where relevant, and states whether the engagement is commercial, in-kind or pro bono.
Infrastructure investments and services supported should be considered separately. A supported service does not need to involve the construction of physical infrastructure. The organization should use documented criteria to identify significant investments and services and should not limit the disclosure only to high-cost or flagship projects.
GRI recommends reporting the size, cost and duration of each significant infrastructure investment or service supported and the extent to which different communities or local economies are impacted. These are recommendations and should not be presented as additional mandatory sub-elements.
Planned, approved, committed and spent amounts should be distinguished. Projects or services that have not yet been approved or supported should be identified separately as future plans rather than included without qualification in the current disclosure.
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
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| Project or service name | Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting project or service name. | Sustainability Reporting / data owner |
| Infrastructure investment or service supported | Required classification. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting infrastructure investment or service supported. | Sustainability Reporting / data owner |
| Significance criterion | Necessary methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting significance criterion. | Sustainability Reporting / data owner |
| Location | Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting location. | Sustainability Reporting / data owner |
| Communities affected | Required for impact assessment. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting communities affected. | Sustainability Reporting / data owner |
| Local economies affected | Required for impact assessment. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting local economies affected. | Procurement / Finance / Sustainability Reporting |
| Extent of development | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting extent of development. | Sustainability Reporting / data owner |
| Current positive impacts | Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting current positive impacts. | Sustainability Reporting / data owner |
| Current negative impacts | Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting current negative impacts. | Sustainability Reporting / data owner |
| Expected positive impacts | Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting expected positive impacts. | Sustainability Reporting / data owner |
| Expected negative impacts | Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting expected negative impacts. | Sustainability Reporting / data owner |
| Commercial, in-kind or pro bono | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting commercial, in-kind or pro bono. | Sustainability Reporting / data owner |
| Mixed-engagement explanation | Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting mixed-engagement explanation. | Sustainability Reporting / data owner |
| Size | Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting size. | Sustainability Reporting / data owner |
| Cost | Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting cost. | Sustainability Reporting / data owner |
| Duration | Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting duration. | Sustainability Reporting / data owner |
| Planned amount | Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting planned amount. | Sustainability Reporting / data owner |
| Approved amount | Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting approved amount. | Sustainability Reporting / data owner |
| Committed amount | Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting committed amount. | Sustainability Reporting / data owner |
| Spent amount | Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting spent amount. | Sustainability Reporting / data owner |
| Community needs assessment | Recommended under topic management guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting community needs assessment. | Sustainability Reporting / data owner |
| Impact assessment | Supporting evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting impact assessment. | Sustainability Reporting / data owner |
| Evidence source | Assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting evidence source. | Sustainability Reporting / data owner |
| Reason for omission | Required in GRI content index where an applicable requirement is omitted. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission. | Sustainability Reporting / data owner |
＋ Mostrar los subelementos de GRI 203-1 (lista de trabajo de LRA)
Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required classification. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Necessary methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required for impact assessment. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required for impact assessment. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Additional contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Recommended under topic management guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Supporting evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required in GRI content index where an applicable requirement is omitted. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Cómo prepararlo
Disclosure 203-1 requires an organization to report the extent of development of its significant infrastructure investments and services supported. For each significant investment or service, the organization reports its current or expected impacts on communities and local economies, including positive and negative impacts where relevant, and states whether the engagement is commercial, in-kind or pro bono.
Collect and reconcile the records for: Project or service name; Infrastructure investment or service supported; Significance criterion; Location; Communities affected; Local economies affected; Extent of development; Current positive impacts; Current negative impacts; Expected positive impacts; Expected negative impacts; Commercial, in-kind or pro bono; Mixed-engagement explanation; Size; Cost; Duration; Planned amount; Approved amount; Committed amount; Spent amount; Community needs assessment; Impact assessment; Evidence source; Reason for omission.
Apply Disclosure 203-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.
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 reporting-period records and reconciliations for Disclosure 203-1: Project or service name; Infrastructure investment or service supported; Significance criterion; Location; Communities affected; Local economies affected; Extent of development; Current positive impacts; Current negative impacts; Expected positive impacts; Expected negative impacts; Commercial, in-kind or pro bono; Mixed-engagement explanation; Size; Cost; Duration; Planned amount; Approved amount; Committed amount; Spent amount; Community needs assessment; Impact assessment; Evidence source; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Solicitud mejor
Provide the reporting-period records and reconciliations for Disclosure 203-1: Project or service name; Infrastructure investment or service supported; Significance criterion; Location; Communities affected; Local economies affected; Extent of development; Current positive impacts; Current negative impacts; Expected positive impacts; Expected negative impacts; Commercial, in-kind or pro bono; Mixed-engagement explanation; Size; Cost; Duration; Planned amount; Approved amount; Committed amount; Spent amount; Community needs assessment; Impact assessment; Evidence source; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
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
Planned, approved, committed and spent amounts should be distinguished. Projects or services that have not yet been approved or supported should be identified separately as future plans rather than included without qualification in the current disclosure.
Nota de contexto
Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| Project or service name is reported accurately and completely. | The response omits, misclassifies or overstates project or service name. | Approved source records, calculation files, reconciliations and review evidence supporting project or service name. |
| Infrastructure investment or service supported is reported accurately and completely. | The response omits, misclassifies or overstates infrastructure investment or service supported. | Approved source records, calculation files, reconciliations and review evidence supporting infrastructure investment or service supported. |
| Significance criterion is reported accurately and completely. | The response omits, misclassifies or overstates significance criterion. | Approved source records, calculation files, reconciliations and review evidence supporting significance criterion. |
| Location is reported accurately and completely. | The response omits, misclassifies or overstates location. | Approved source records, calculation files, reconciliations and review evidence supporting location. |
| Communities affected is reported accurately and completely. | The response omits, misclassifies or overstates communities affected. | Approved source records, calculation files, reconciliations and review evidence supporting communities affected. |
| Local economies affected is reported accurately and completely. | The response omits, misclassifies or overstates local economies affected. | Approved source records, calculation files, reconciliations and review evidence supporting local economies affected. |
| Extent of development is reported accurately and completely. | The response omits, misclassifies or overstates extent of development. | Approved source records, calculation files, reconciliations and review evidence supporting extent of development. |
| Current positive impacts is reported accurately and completely. | The response omits, misclassifies or overstates current positive impacts. | Approved source records, calculation files, reconciliations and review evidence supporting current positive impacts. |
| Current negative impacts is reported accurately and completely. | The response omits, misclassifies or overstates current negative impacts. | Approved source records, calculation files, reconciliations and review evidence supporting current negative impacts. |
| Expected positive impacts is reported accurately and completely. | The response omits, misclassifies or overstates expected positive impacts. | Approved source records, calculation files, reconciliations and review evidence supporting expected positive impacts. |
| Expected negative impacts is reported accurately and completely. | The response omits, misclassifies or overstates expected negative impacts. | Approved source records, calculation files, reconciliations and review evidence supporting expected negative impacts. |
| Commercial, in-kind or pro bono is reported accurately and completely. | The response omits, misclassifies or overstates commercial, in-kind or pro bono. | Approved source records, calculation files, reconciliations and review evidence supporting commercial, in-kind or pro bono. |
| Mixed-engagement explanation is reported accurately and completely. | The response omits, misclassifies or overstates mixed-engagement explanation. | Approved source records, calculation files, reconciliations and review evidence supporting mixed-engagement explanation. |
| Size is reported accurately and completely. | The response omits, misclassifies or overstates size. | Approved source records, calculation files, reconciliations and review evidence supporting size. |
| Cost is reported accurately and completely. | The response omits, misclassifies or overstates cost. | Approved source records, calculation files, reconciliations and review evidence supporting cost. |
| Duration is reported accurately and completely. | The response omits, misclassifies or overstates duration. | Approved source records, calculation files, reconciliations and review evidence supporting duration. |
| Planned amount is reported accurately and completely. | The response omits, misclassifies or overstates planned amount. | Approved source records, calculation files, reconciliations and review evidence supporting planned amount. |
| Approved amount is reported accurately and completely. | The response omits, misclassifies or overstates approved amount. | Approved source records, calculation files, reconciliations and review evidence supporting approved amount. |
| Committed amount is reported accurately and completely. | The response omits, misclassifies or overstates committed amount. | Approved source records, calculation files, reconciliations and review evidence supporting committed amount. |
| Spent amount is reported accurately and completely. | The response omits, misclassifies or overstates spent amount. | Approved source records, calculation files, reconciliations and review evidence supporting spent amount. |
| Community needs assessment is reported accurately and completely. | The response omits, misclassifies or overstates community needs assessment. | Approved source records, calculation files, reconciliations and review evidence supporting community needs assessment. |
| Impact assessment is reported accurately and completely. | The response omits, misclassifies or overstates impact assessment. | Approved source records, calculation files, reconciliations and review evidence supporting impact assessment. |
| Evidence source is reported accurately and completely. | The response omits, misclassifies or overstates evidence source. | Approved source records, calculation files, reconciliations and review evidence supporting evidence source. |
| Reason for omission is reported accurately and completely. | The response omits, misclassifies or overstates reason for omission. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission. |
Paquete de evidencia que preparar
Carencias habituales en los informes
Using major, flagship or material as a substitute for significant.
Combining planned, approved, committed and spent amounts.
Using internal labels in place of the defined GRI terms.
Leaving a required preparation field unsupported by traceable evidence.
Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.
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Referencias del marco
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GRI 203-1
dentro de GRI 203: Indirect Economic Impacts
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