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GRI 201: Economic Performance·Disclosure GRI 201-4

Financial assistance received from government

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 201-4 · 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

The organization reports the monetary value of tax relief and tax credits; subsidies; investment, research and development and other relevant grants; awards; royalty holidays; financial assistance from Export Credit Agencies; financial incentives; and other financial benefits received or receivable from government for any operation. The information must be presented by country.

The organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified.

The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance.

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.

Cover financial assistance from any government for any operation and present the information by country. Align reporting entities to the organisation's sustainability-reporting scope. Include conditional, accrued or receivable assistance only when applicable accounting recognition criteria are met. Exclude ordinary commercial transactions and financing with a direct expected financial return. Have the supporting records and the final response been reconciled?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
Total recognised monetary value	Disclosure 201-4 requires an organization to report the total monetary value of financial assistance received from any government during the reporting period. Financial assistance includes direct or indirect financial benefits that do not represent a transaction of goods and services, but are provided as an incentive or compensation for actions taken, the cost of an asset or expenses incurred, where the provider does not expect a direct financial return.	Approved source records, calculation files, reconciliations and review evidence supporting total recognised monetary value.	Tax / Finance / Sustainability reporting
Definition and transaction exclusions	Disclosure 201-4 requires an organization to report the total monetary value of financial assistance received from any government during the reporting period. Financial assistance includes direct or indirect financial benefits that do not represent a transaction of goods and services, but are provided as an incentive or compensation for actions taken, the cost of an asset or expenses incurred, where the provider does not expect a direct financial return. The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance.	Approved source records, calculation files, reconciliations and review evidence supporting definition and transaction exclusions.	Tax / Finance / Sustainability reporting
Tax relief, subsidies, grants and other assistance categories	The organization reports the monetary value of tax relief and tax credits; subsidies; investment, research and development and other relevant grants; awards; royalty holidays; financial assistance from Export Credit Agencies; financial incentives; and other financial benefits received or receivable from government for any operation. The information must be presented by country.	Approved source records, calculation files, reconciliations and review evidence supporting tax relief, subsidies, grants and other assistance categories.	Tax / Finance / Sustainability reporting
Country-level presentation	The organization reports the monetary value of tax relief and tax credits; subsidies; investment, research and development and other relevant grants; awards; royalty holidays; financial assistance from Export Credit Agencies; financial incentives; and other financial benefits received or receivable from government for any operation. The information must be presented by country.	Approved source records, calculation files, reconciliations and review evidence supporting country-level presentation.	Tax / Finance / Sustainability reporting
Government presence in the shareholding structure	The organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified.	Approved source records, calculation files, reconciliations and review evidence supporting government presence in the shareholding structure.	Finance / Sustainability reporting
Extent of government participation	The organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified.	Approved source records, calculation files, reconciliations and review evidence supporting extent of government participation.	Finance / Sustainability reporting
Accounting principles and recognition criteria	The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance.	Approved source records, calculation files, reconciliations and review evidence supporting accounting principles and recognition criteria.	Finance / Sustainability reporting
Conditional, accrued and receivable assistance	The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance.	Approved source records, calculation files, reconciliations and review evidence supporting conditional, accrued and receivable assistance.	Finance / Sustainability reporting

＋ Mostra i sotto-elementi di GRI 201-4 (checklist di lavoro LRA)

Disclosure 201-4 requires an organization to report the total monetary value of financial assistance received from any government during the reporting period. Financial assistance includes direct or indirect financial benefits that do not represent a transaction of goods and services, but are provided as an incentive or compensation for actions taken, the cost of an asset or expenses incurred, where the provider does not expect a direct financial return. Disclosure 201-4 requires an organization to report the total monetary value of financial assistance received from any government during the reporting period. Financial assistance includes direct or indirect financial benefits that do not represent a transaction of goods and services, but are provided as an incentive or compensation for actions taken, the cost of an asset or expenses incurred, where the provider does not expect a direct financial return. The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance. The organization reports the monetary value of tax relief and tax credits; subsidies; investment, research and development and other relevant grants; awards; royalty holidays; financial assistance from Export Credit Agencies; financial incentives; and other financial benefits received or receivable from government for any operation. The information must be presented by country. The organization reports the monetary value of tax relief and tax credits; subsidies; investment, research and development and other relevant grants; awards; royalty holidays; financial assistance from Export Credit Agencies; financial incentives; and other financial benefits received or receivable from government for any operation. The information must be presented by country. The organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified. The organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified. The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance. The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance.

Come prepararla

Cover financial assistance from any government for any operation and present the information by country. Align reporting entities to the organisation's sustainability-reporting scope.

Collect and reconcile the records for: Total recognised monetary value; Definition and transaction exclusions; Tax relief, subsidies, grants and other assistance categories; Country-level presentation; Government presence in the shareholding structure; Extent of government participation; Accounting principles and recognition criteria; Conditional, accrued and receivable assistance.

Include conditional, accrued or receivable assistance only when applicable accounting recognition criteria are met. Exclude ordinary commercial transactions and financing with a direct expected financial return.

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 government-assistance register, programme and government body, country and entity, assistance type, recognised and receivable values, recognition basis, conditions and dates, country reconciliation, shareholding structure and extent of government participation.

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

Determine recognised monetary value through consistent application of generally accepted accounting principles and document the accounting policy, recognition date, measurement basis, currency translation and conditions.

Nota di contesto

No minimum government-ownership threshold is specified. Report whether government is present in the shareholding structure and the extent of participation.

Centro download

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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
Total recognised monetary value is reported accurately and completely.	The response omits, misclassifies or overstates total recognised monetary value.	Approved source records, calculation files, reconciliations and review evidence supporting total recognised monetary value.
Definition and transaction exclusions is reported accurately and completely.	The response omits, misclassifies or overstates definition and transaction exclusions.	Approved source records, calculation files, reconciliations and review evidence supporting definition and transaction exclusions.
Tax relief, subsidies, grants and other assistance categories is reported accurately and completely.	The response omits, misclassifies or overstates tax relief, subsidies, grants and other assistance categories.	Approved source records, calculation files, reconciliations and review evidence supporting tax relief, subsidies, grants and other assistance categories.
Country-level presentation is reported accurately and completely.	The response omits, misclassifies or overstates country-level presentation.	Approved source records, calculation files, reconciliations and review evidence supporting country-level presentation.
Government presence in the shareholding structure is reported accurately and completely.	The response omits, misclassifies or overstates government presence in the shareholding structure.	Approved source records, calculation files, reconciliations and review evidence supporting government presence in the shareholding structure.
Extent of government participation is reported accurately and completely.	The response omits, misclassifies or overstates extent of government participation.	Approved source records, calculation files, reconciliations and review evidence supporting extent of government participation.
Accounting principles and recognition criteria is reported accurately and completely.	The response omits, misclassifies or overstates accounting principles and recognition criteria.	Approved source records, calculation files, reconciliations and review evidence supporting accounting principles and recognition criteria.
Conditional, accrued and receivable assistance is reported accurately and completely.	The response omits, misclassifies or overstates conditional, accrued and receivable assistance.	Approved source records, calculation files, reconciliations and review evidence supporting conditional, accrued and receivable assistance.

Pacchetto di evidenze da preparare

Approved source records, calculation files, reconciliations and review evidence supporting total recognised monetary value.Approved source records, calculation files, reconciliations and review evidence supporting definition and transaction exclusions.Approved source records, calculation files, reconciliations and review evidence supporting tax relief, subsidies, grants and other assistance categories.Approved source records, calculation files, reconciliations and review evidence supporting country-level presentation.Approved source records, calculation files, reconciliations and review evidence supporting government presence in the shareholding structure.Approved source records, calculation files, reconciliations and review evidence supporting extent of government participation.Approved source records, calculation files, reconciliations and review evidence supporting accounting principles and recognition criteria.Approved source records, calculation files, reconciliations and review evidence supporting conditional, accrued and receivable assistance.

Lacune ricorrenti nella rendicontazione

Treating every government contract or repayable loan as financial assistance.

Reporting only cash received rather than recognised assistance.

Combining all assistance without the required country presentation.

Omitting receivable or conditional amounts that meet recognition criteria.

Applying an unsupported government-ownership threshold.

Mixing government ownership with assistance amounts.

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all’interno di GRI 201: Economic Performance

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Correlati ed esplora

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