Ga naar de kern van de disclosure
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Beoordeeld door
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
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GRI 201: Economic Performance·Disclosure GRI 201-2
Financial implications and other risks and opportunities due to climate change
Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.
Juridische status
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 It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.
Gepubliceerd paspoort
Laatst beoordeeld op 2026-07-30
Beoordeeld door
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
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative
Standaard
GRI 201: Economic Performance
Disclosure GRI 201-2 · 2016
Laatst beoordeeld
2026-07-30
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative
Voor deze disclosure
Kern van de disclosure
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.
Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.
Voordat u begint
Voordat u begint
Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.
Voorbereiding
Belangrijkste voor te bereiden informatie
| Voorbereidingsveld | Wat vast te leggen | Aanwijzing voor bewijs | Eigenaar |
|---|---|---|---|
| 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 |
＋ Subelementen van GRI 201-2 tonen (LRA-werkchecklist)
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.
Hoe u dit voorbereidt
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.
De gegevens opvragen
Request the disclosure evidence
Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.
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.
Beter verzoek
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.
Stel uw disclosure op
Notities die gegevens tot een disclosure maken
LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.
Methodenotitie
Keep financial implications before action separate from the costs of actions taken. Use item-level methods, assumptions, timeframes and management evidence.
Contextnotitie
GRI 201-2 remains applicable before 1 January 2027 and is replaced for climate-related reporting when GRI 102: Climate Change 2025 takes effect.
Downloadcentrum
Hulpmiddelen en formulieren voor de voorbereiding
Professionele voorbereidingshulpmiddelen voor GRI 201-2 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧
02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧
03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧
Assurance-gereedheid
Controleer bij elke bewering het bewijs
| Bewering | Risico | Te controleren bewijs |
|---|---|---|
| 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. |
Voor te bereiden bewijsdossier
Veelvoorkomende hiaten in de rapportage
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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GRI 201-2
binnen GRI 201: Economic Performance
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