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GRI 201: Economic Performance·Disclosure GRI 201-1

Direct economic value generated and distributed

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Status giuridico

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.

Apri la fonte ufficiale Global Reporting Initiative ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-07-30

Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Standard

GRI 201: Economic Performance

Disclosure GRI 201-1 · 2016

In vigore

2018-07-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-30

Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Per preparare questa informativa

9LRA preparation fields 9affermazioni da verificare 9aree di evidenza

Focus dell’informativa

If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations.

Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Report EVG&D for global operations. Use country, regional or market significance only to determine additional disaggregation, not to exclude operations from the global total. Use an accruals basis. If a cash basis is used, explain why. Compile the information from audited financial statements or internally audited management accounts where applicable. Have the supporting records and the final response been reconciled?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
Revenue	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting revenue.	Finance / Sustainability reporting
Operating costs	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting operating costs.	Finance / Sustainability reporting
Employee wages and benefits	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits.	Finance / Sustainability reporting
Payments to providers of capital	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital.	Finance / Sustainability reporting
Payments to government by country	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country.	Tax / Finance / Sustainability reporting
Community investments	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting community investments.	Finance / Sustainability reporting
Economic value retained	Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed.	Approved source records, calculation files, reconciliations and review evidence supporting economic value retained.	Finance / Sustainability reporting
Accruals basis and geographic significance	If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations.	Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance.	Finance / Sustainability reporting
Financial-source and sustainability-reporting scope	Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2.	Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope.	Finance / Sustainability reporting

＋ Mostra i sotto-elementi di GRI 201-1 (checklist di lavoro LRA)

Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. Disclosure 201-1 requires an organization to report its direct economic value generated and distributed for its global operations on an accruals basis. The disclosure includes revenue; economic value distributed through operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; and economic value retained, calculated as direct economic value generated less economic value distributed. If the organization presents the information on a cash basis, it must explain why this basis has been used. Where EVG&D information is significant at country, regional or market level, the organization must present the relevant information separately and explain the criteria used to define significance. Geographic significance determines additional disaggregation; it does not replace the EVG&D information for the organization’s global operations. Where applicable, the organization must compile the information from its audited financial or profit and loss statements, or from internally audited management accounts. The reporting scope should align with the entities included in the organization’s sustainability reporting under Disclosure 2-2.

Come prepararla

Report EVG&D for global operations. Use country, regional or market significance only to determine additional disaggregation, not to exclude operations from the global total.

Collect and reconcile the records for: Revenue; Operating costs; Employee wages and benefits; Payments to providers of capital; Payments to government by country; Community investments; Economic value retained; Accruals basis and geographic significance; Financial-source and sustainability-reporting scope.

Use an accruals basis. If a cash basis is used, explain why. Compile the information from audited financial statements or internally audited management accounts where applicable.

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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

Provide the EVG&D calculation, revenue components, operating costs, employee wages and benefits, capital-provider payments, payments to government by country, community investments, retained-value bridge, reporting entities, basis of preparation and geographic significance assessment.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Richiesta migliore

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

Calculate economic value retained as direct economic value generated less economic value distributed. Keep revenue and each distributed-value component aligned to GRI definitions and the same reporting scope.

Nota di contesto

The reporting scope should align with entities included under GRI 2-2. Separate geographic information where it is significant and disclose the criterion.

Centro download

Strumenti e moduli per la preparazione

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Gratis · Membri della Community

01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione	Rischio	Evidenze da verificare
Revenue is reported accurately and completely.	The response omits, misclassifies or overstates revenue.	Approved source records, calculation files, reconciliations and review evidence supporting revenue.
Operating costs is reported accurately and completely.	The response omits, misclassifies or overstates operating costs.	Approved source records, calculation files, reconciliations and review evidence supporting operating costs.
Employee wages and benefits is reported accurately and completely.	The response omits, misclassifies or overstates employee wages and benefits.	Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits.
Payments to providers of capital is reported accurately and completely.	The response omits, misclassifies or overstates payments to providers of capital.	Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital.
Payments to government by country is reported accurately and completely.	The response omits, misclassifies or overstates payments to government by country.	Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country.
Community investments is reported accurately and completely.	The response omits, misclassifies or overstates community investments.	Approved source records, calculation files, reconciliations and review evidence supporting community investments.
Economic value retained is reported accurately and completely.	The response omits, misclassifies or overstates economic value retained.	Approved source records, calculation files, reconciliations and review evidence supporting economic value retained.
Accruals basis and geographic significance is reported accurately and completely.	The response omits, misclassifies or overstates accruals basis and geographic significance.	Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance.
Financial-source and sustainability-reporting scope is reported accurately and completely.	The response omits, misclassifies or overstates financial-source and sustainability-reporting scope.	Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope.

Pacchetto di evidenze da preparare

Approved source records, calculation files, reconciliations and review evidence supporting revenue.Approved source records, calculation files, reconciliations and review evidence supporting operating costs.Approved source records, calculation files, reconciliations and review evidence supporting employee wages and benefits.Approved source records, calculation files, reconciliations and review evidence supporting payments to providers of capital.Approved source records, calculation files, reconciliations and review evidence supporting payments to government by country.Approved source records, calculation files, reconciliations and review evidence supporting community investments.Approved source records, calculation files, reconciliations and review evidence supporting economic value retained.Approved source records, calculation files, reconciliations and review evidence supporting accruals basis and geographic significance.Approved source records, calculation files, reconciliations and review evidence supporting financial-source and sustainability-reporting scope.

Lacune ricorrenti nella rendicontazione

Presenting accruals and cash-basis figures as interchangeable.

Reporting only a retained-value or profit figure.

Treating turnover as the complete revenue definition.

Combining payments to government without the required country breakdown.

Classifying business infrastructure as community investment.

Using geography to remove operations from the global totals.

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all’interno di GRI 201: Economic Performance

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Correlati ed esplora

Financial implications and other risks and opportunities due to climate change → Scheda Defined benefit plan obligations and other retirement plans → Scheda Financial assistance received from government → Scheda Sfoglia tutte le informative →

Altro in GRI 201 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

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