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RK
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
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GRI 201: Economic Performance·Disclosure GRI 201-2
Financial implications and other risks and opportunities due to climate change
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.
Statut juridique
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 It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.
Passeport publié
Dernière révision le 2026-07-30
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Norme
GRI 201: Economic Performance
Disclosure GRI 201-2 · 2016
Dernière révision
2026-07-30
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Pour préparer cette information
Objet de l’information
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.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | 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 |
＋ Afficher les sous-éléments de GRI 201-2 (liste de travail 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.
Comment le préparer
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.
Demander les données
Request the disclosure evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
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.
Meilleure demande
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.
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
Keep financial implications before action separate from the costs of actions taken. Use item-level methods, assumptions, timeframes and management evidence.
Note de contexte
GRI 201-2 remains applicable before 1 January 2027 and is replaced for climate-related reporting when GRI 102: Climate Change 2025 takes effect.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour GRI 201-2 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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Références au référentiel
Exigences GRI applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
GRI
GRI 201-2
au sein de GRI 201 : Economic Performance
Connexes et exploration
Direct economic value generated and distributed → FicheDefined benefit plan obligations and other retirement plans → FicheFinancial assistance received from government → Fiche
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Plus dans GRI 201 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · GRI 201-2
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Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
/fr/knowledge-hub/disclosure-cards/gri-201-2/
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