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GRI 201: Economic Performance·Disclosure GRI 201-2

Financial implications and other risks and opportunities due to climate change

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 201-2 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 It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.

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 201-2 · 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

8LRA preparation fields 8affermazioni da verificare 8aree di evidenza

Focus dell’informativa

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 It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.

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 each climate-related risk or opportunity capable of generating substantive changes in operations, revenue or expenditure; do not aggregate unrelated items into one amount. If no system exists to calculate financial implications, costs or revenue projections, report the plans and timeline for developing the necessary systems. Have the supporting records and the final response been reconciled?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
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

＋ Mostra i sotto-elementi di GRI 201-2 (checklist di lavoro 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.

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

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

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.

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

Keep financial implications before action separate from the costs of actions taken. Use item-level methods, assumptions, timeframes and management evidence.

Nota di contesto

GRI 201-2 remains applicable before 1 January 2027 and is replaced for climate-related reporting when GRI 102: Climate Change 2025 takes effect.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 201-2 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

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
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.

Pacchetto di evidenze da preparare

Approved source records, calculation files, reconciliations and review evidence supporting risk or opportunity nature and classification.Approved source records, calculation files, reconciliations and review evidence supporting associated business impact.Approved source records, calculation files, reconciliations and review evidence supporting financial implications before action.Approved source records, calculation files, reconciliations and review evidence supporting methods used to manage the risk or opportunity.Approved source records, calculation files, reconciliations and review evidence supporting costs of actions taken.Approved source records, calculation files, reconciliations and review evidence supporting system-development plan and timeline.Approved source records, calculation files, reconciliations and review evidence supporting recommended driver, timeframe and assessment characteristics.Approved source records, calculation files, reconciliations and review evidence supporting transition to gri 102.

Lacune ricorrenti nella rendicontazione

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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Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

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GRI

GRI 201-2

all’interno di GRI 201: Economic Performance

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Correlati ed esplora

Direct economic value generated and distributed → 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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