Ir al foco de la divulgación
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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 203-2
Significant indirect economic impacts
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 203-2 · 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 203-2 requires an organization to report examples of its significant identified indirect economic impacts, including positive and negative impacts. An indirect economic impact is an additional economic consequence arising from the direct impact of the organization’s financial transactions and flows of money with stakeholders. It can be monetary or non-monetary and can affect productive capacity, stakeholder well-being and longer-term development prospects.
For each reported example, the organization explains why the impact is significant in the context of relevant external benchmarks and stakeholder priorities. External benchmarks can include national or international standards, protocols, policy agendas, official economic statistics and other authoritative reference points. Internal budget or expenditure comparisons can provide additional context but do not replace the required external context.
The disclosure should report the economic consequence, not only the organization’s activity or direct expenditure. For example, local procurement expenditure is a direct financial flow; related changes in supplier output, employment, income, skills or local tax receipts can be indirect economic impacts.
The organization should select examples through its process for identifying impacts and determining material topics. The selection should reflect significant positive and negative impacts across relevant activities and business relationships and should not be limited to flagship projects or positive success stories.
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 |
|---|---|---|---|
| Description of the indirect economic impact | 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 description of the indirect economic impact. | Sustainability Reporting / data owner |
| Positive or negative | 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 positive or negative. | Sustainability Reporting / data owner |
| Actual or potential | 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 actual or potential. | Sustainability Reporting / data owner |
| Direct financial flow or activity causing the impact | 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 direct financial flow or activity causing the impact. | Sustainability Reporting / data owner |
| Additional indirect economic consequence | 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 additional indirect economic consequence. | Sustainability Reporting / data owner |
| Stakeholders affected | 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 stakeholders affected. | Sustainability Reporting / data owner |
| Economy or geographic area affected | 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 economy or geographic area affected. | Sustainability Reporting / data owner |
| Value-chain 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 value-chain location. | Sustainability Reporting / data owner |
| Time horizon | 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 time horizon. | Sustainability Reporting / data owner |
| Monetary or non-monetary | 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 monetary or non-monetary. | Sustainability Reporting / data owner |
| External benchmark | 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 external benchmark. | Sustainability Reporting / data owner |
| Stakeholder priority | 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 stakeholder priority. | Sustainability Reporting / data owner |
| Source of stakeholder priority | Required 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 source of stakeholder priority. | Sustainability Reporting / data owner |
| Significance explanation | 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 significance explanation. | Sustainability Reporting / data owner |
| Measurement or estimation method | Required where quantitative data are reported. 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 measurement or estimation method. | Sustainability Reporting / data owner |
| Attribution method | Required where the organization claims causation. 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 attribution method. | Sustainability Reporting / data owner |
| Assumptions and limitations | Required where estimates are used. 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 assumptions and limitations. | Sustainability Reporting / data owner |
| Negative consequences assessed | Required methodological 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 negative consequences assessed. | 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 |
| GRI 3 material-topic linkage | 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 gri 3 material-topic linkage. | Operations / Supply Chain / Sustainability Reporting |
| 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 203-2 (lista de trabajo de LRA)
Required. 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.
Necessary contextual information. 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.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required contextual 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.
Necessary contextual 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. 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 evidence. 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 quantitative data are reported. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where the organization claims causation. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where estimates are used. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required methodological control. 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 contextual information. 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 203-2 requires an organization to report examples of its significant identified indirect economic impacts, including positive and negative impacts. An indirect economic impact is an additional economic consequence arising from the direct impact of the organization’s financial transactions and flows of money with stakeholders. It can be monetary or non-monetary and can affect productive capacity, stakeholder well-being and longer-term development prospects.
Collect and reconcile the records for: Description of the indirect economic impact; Positive or negative; Actual or potential; Direct financial flow or activity causing the impact; Additional indirect economic consequence; Stakeholders affected; Economy or geographic area affected; Value-chain location; Time horizon; Monetary or non-monetary; External benchmark; Stakeholder priority; Source of stakeholder priority; Significance explanation; Measurement or estimation method; Attribution method; Assumptions and limitations; Negative consequences assessed; Evidence source; GRI 3 material-topic linkage; Reason for omission.
Apply Disclosure 203-2 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 203-2: Description of the indirect economic impact; Positive or negative; Actual or potential; Direct financial flow or activity causing the impact; Additional indirect economic consequence; Stakeholders affected; Economy or geographic area affected; Value-chain location; Time horizon; Monetary or non-monetary; External benchmark; Stakeholder priority; Source of stakeholder priority; Significance explanation; Measurement or estimation method; Attribution method; Assumptions and limitations; Negative consequences assessed; Evidence source; GRI 3 material-topic linkage; 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 203-2: Description of the indirect economic impact; Positive or negative; Actual or potential; Direct financial flow or activity causing the impact; Additional indirect economic consequence; Stakeholders affected; Economy or geographic area affected; Value-chain location; Time horizon; Monetary or non-monetary; External benchmark; Stakeholder priority; Source of stakeholder priority; Significance explanation; Measurement or estimation method; Attribution method; Assumptions and limitations; Negative consequences assessed; Evidence source; GRI 3 material-topic linkage; 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
The organization should select examples through its process for identifying impacts and determining material topics. The selection should reflect significant positive and negative impacts across relevant activities and business relationships and should not be limited to flagship projects or positive success stories.
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.
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 ↧
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| Description of the indirect economic impact is reported accurately and completely. | The response omits, misclassifies or overstates description of the indirect economic impact. | Approved source records, calculation files, reconciliations and review evidence supporting description of the indirect economic impact. |
| Positive or negative is reported accurately and completely. | The response omits, misclassifies or overstates positive or negative. | Approved source records, calculation files, reconciliations and review evidence supporting positive or negative. |
| Actual or potential is reported accurately and completely. | The response omits, misclassifies or overstates actual or potential. | Approved source records, calculation files, reconciliations and review evidence supporting actual or potential. |
| Direct financial flow or activity causing the impact is reported accurately and completely. | The response omits, misclassifies or overstates direct financial flow or activity causing the impact. | Approved source records, calculation files, reconciliations and review evidence supporting direct financial flow or activity causing the impact. |
| Additional indirect economic consequence is reported accurately and completely. | The response omits, misclassifies or overstates additional indirect economic consequence. | Approved source records, calculation files, reconciliations and review evidence supporting additional indirect economic consequence. |
| Stakeholders affected is reported accurately and completely. | The response omits, misclassifies or overstates stakeholders affected. | Approved source records, calculation files, reconciliations and review evidence supporting stakeholders affected. |
| Economy or geographic area affected is reported accurately and completely. | The response omits, misclassifies or overstates economy or geographic area affected. | Approved source records, calculation files, reconciliations and review evidence supporting economy or geographic area affected. |
| Value-chain location is reported accurately and completely. | The response omits, misclassifies or overstates value-chain location. | Approved source records, calculation files, reconciliations and review evidence supporting value-chain location. |
| Time horizon is reported accurately and completely. | The response omits, misclassifies or overstates time horizon. | Approved source records, calculation files, reconciliations and review evidence supporting time horizon. |
| Monetary or non-monetary is reported accurately and completely. | The response omits, misclassifies or overstates monetary or non-monetary. | Approved source records, calculation files, reconciliations and review evidence supporting monetary or non-monetary. |
| External benchmark is reported accurately and completely. | The response omits, misclassifies or overstates external benchmark. | Approved source records, calculation files, reconciliations and review evidence supporting external benchmark. |
| Stakeholder priority is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder priority. | Approved source records, calculation files, reconciliations and review evidence supporting stakeholder priority. |
| Source of stakeholder priority is reported accurately and completely. | The response omits, misclassifies or overstates source of stakeholder priority. | Approved source records, calculation files, reconciliations and review evidence supporting source of stakeholder priority. |
| Significance explanation is reported accurately and completely. | The response omits, misclassifies or overstates significance explanation. | Approved source records, calculation files, reconciliations and review evidence supporting significance explanation. |
| Measurement or estimation method is reported accurately and completely. | The response omits, misclassifies or overstates measurement or estimation method. | Approved source records, calculation files, reconciliations and review evidence supporting measurement or estimation method. |
| Attribution method is reported accurately and completely. | The response omits, misclassifies or overstates attribution method. | Approved source records, calculation files, reconciliations and review evidence supporting attribution method. |
| Assumptions and limitations is reported accurately and completely. | The response omits, misclassifies or overstates assumptions and limitations. | Approved source records, calculation files, reconciliations and review evidence supporting assumptions and limitations. |
| Negative consequences assessed is reported accurately and completely. | The response omits, misclassifies or overstates negative consequences assessed. | Approved source records, calculation files, reconciliations and review evidence supporting negative consequences assessed. |
| 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. |
| GRI 3 material-topic linkage is reported accurately and completely. | The response omits, misclassifies or overstates gri 3 material-topic linkage. | Approved source records, calculation files, reconciliations and review evidence supporting gri 3 material-topic linkage. |
| 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
Reporting an activity or direct expenditure instead of its indirect economic consequence.
Using internal budget comparisons instead of external benchmarks and stakeholder priorities.
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
GRI 203-2
dentro de GRI 203: Indirect Economic Impacts
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