Disclosure focus
This disclosure asks an organisation to explain any financial help it has received from government during the reporting period. In practice, that means identifying the types of support received and giving a clear picture of the amounts involved, rather than only mentioning headline grants or one-off awards.
The practical focus is on completeness across the organisation’s activities, not just a few visible sites or projects. It should cover the full reporting boundary so readers can see whether support was received anywhere in the business and understand the scale and nature of that assistance in context.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 201-4 sub-elements (LRA working checklist)
State the country concerned.
Show how much of the shareholding is held by public authorities.
Confirm whether any public authority has a stake in the shareholding.
Report the total value of awards from public authorities in the period.
Report the total value of export credit agency support received in the period.
Report the total value of public-sector incentives received in the period.
Report the total value of investment, R&D and other grants from public authorities in the period.
Report the total value of other benefits from public authorities, whether received or due, for any operation in the period.
Report the total value of royalty holidays from public authorities in the period.
Report the total value of subsidies from public authorities in the period.
Report the total value of tax relief and tax credits from public authorities in the period.
How to prepare it
1Set the reporting boundary first. Confirm which entities, operations and jurisdictions are in scope for the period, so you only gather data for the parts of the business that belong in this disclosure.
2Agree what will count as government support before you start collecting figures. Separate each type of benefit into its own bucket: tax relief and credits, subsidies, grants, awards, royalty holidays, export credit agency support, incentives, and any other financial benefit that has been received or is still due.
3Collect supporting records for every amount and for the country field. Use source documents that show the monetary value, the relevant government source, and whether the benefit was received during the period or remains receivable; also capture the country linked to the disclosure.
4Check the ownership information for any public-sector shareholding. Record whether a government appears in the ownership structure, and if it does, capture how large that holding is using the same basis consistently across the report.
5Assemble the disclosure in a clear schedule. Present each monetary category as a currency amount, and include the country, the yes/no ownership flag, and the ownership extent so the full set of required data points is visible together.
6Document anything that affects interpretation, then compare the draft back to the official source. Note any exclusions, reclassifications or period-specific changes in your working papers, and make sure the final wording and figures still match the source requirements before sign-off.
Request the data
Request government support and incentive data from Finance
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What government-linked financial support did we receive or become entitled to in the reporting period, and in which country and entity did it sit?
Use your own finance and tax labels first, then map them to the reporting categories in the disclosure. Ask for the way your team tracks reliefs, grants, incentives and similar support, rather than using framework terms in the first instance.
Weak request
Please provide the amounts for the government assistance disclosure categories.
Why it fails: This is too close to framework language and does not tell Finance how to search their records, what boundary to use, or what supporting detail is needed to map the figures cleanly.
Better request
Please pull the Finance schedule of any government-linked reliefs, credits, grants, awards, incentives, export support, royalty concessions, or similar benefits for [reporting period]. Use your own internal labels first, then map them to the reporting categories. Include country, entity or operation, source document, and whether each amount was received or is still receivable.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain which amounts are included in the total by listing the kinds of public support captured, how each value was measured, and whether the figures cover benefits received or still due to be received during the period.
Context note
Set out what the figures mean in practice by linking the reported amounts to the organisation’s reliance on public support, the countries involved, and any government presence in the ownership structure.
Fluctuation statement
If the amounts move materially from one period to the next, describe the main drivers, such as a change in grant receipts, a one-off award, a different level of tax relief, or the timing of support recognised in the period.
Content index entry
GRI 201-4 Financial assistance received from government — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 201-4 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The team asks Finance for a figure that actually sits with Tax, Grants, or Treasury, so the first request goes to the wrong person and the data hunt starts in the wrong place.
Framework words, not business terms
People ask for the item using disclosure language instead of the organisation’s own labels, and the owner cannot tell which ledger, claim, or approval record is being sought.
Scope left vague
No one agrees whether the pull should cover the whole group, one country, or only certain operations, so different teams send numbers from different parts of the business.
Wrong time basis
The collector mixes payments booked in the period with amounts linked to the period but recorded later, so the set does not follow one consistent timing rule.
Mixed counting basis
Cash receipts, accrued amounts, and approved but unpaid items are blended together, which makes the totals impossible to compare on one basis.
Source labels stripped out
The original names from the grant letter, tax notice, or internal schedule are replaced with generic labels, so the trail back to the source is lost.
Separate populations merged
Amounts that should stay split by country, operation, or assistance type are rolled into one bucket, which hides the breakdown needed for the disclosure.
Evidence details missing
The file contains only a number, with no date, source reference, or supporting note, so nobody can tell where the figure came from or how it was checked.
No review trail
The working paper moves by email without a clear sign-off record, so there is no visible chain showing who checked the data before it was handed over.
Where judgement is often needed
Set the cut-off date for when support counts
Choose one reporting-date rule for cash and non-cash support, apply it consistently across all government-linked items, and explain the timing basis if receipts, approvals, and receivables fall in different periods.
Decide how to treat amounts that are only receivable
If a benefit has been earned but not yet collected, include it only if your chosen policy treats receivables as in-scope, and state that policy clearly so users can see whether the figure is cash received or value recognised.
Map local labels to your own reporting buckets
Where countries use different names or legal forms for support, group each item into the nearest business category you use internally, explain the mapping, and keep the same mapping across all locations.
Handle mixed packages with more than one support element
When one arrangement contains several benefits, split the value where you can on a reasonable basis, or use a documented allocation method if a clean split is not possible, and disclose the method used.
Decide whether group changes alter the scope of the total
For acquisitions, disposals, or new entities joining or leaving the perimeter, include only the support linked to the period and entities in scope under your chosen boundary approach, and explain any restatement or non-restatement choice.
Treat government ownership as a separate judgement from government support
If a public body appears in the ownership chain, disclose that presence and the extent of it separately from the support totals, using a consistent threshold or share measure and explaining how you assessed it.
Use estimates only where direct figures are not available
If exact values are missing, use a documented estimate based on the best available records, label it as estimated, and explain the method and any material assumptions.
Round in a way that does not distort small items
Pick one rounding rule for all currency figures, apply it consistently, and make sure the rounded totals still reconcile to the underlying detail or explain any difference.
Aggregate sensitive location detail where needed
If naming a country or operation would expose confidential information, combine the data at a higher level only where that still lets users understand the support received, and explain the aggregation choice.
Separate support from ordinary trading terms
Only include benefits that are genuinely government-linked and avoid double counting items already captured elsewhere in your internal reporting, stating any judgement used to distinguish support from normal commercial pricing or services.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
We set out the public support we received in the year, split by type and by country, and we also note whether a public body sits in our ownership chain and how large that holding is. This is a synthetic illustration only.
Use this format to show each form of public support separately, then add a short ownership note for any public shareholding.
Illustrative (synthetic) example — Transport and logistics
We report the public benefits received during the year, showing each category separately and identifying the country linked to each item. We also state that a government holds a minority stake in our shareholding structure; this is a synthetic illustration only.
Keep the amounts itemised and make the ownership statement clear, including the country and the size of any public holding.
Company reports
How companies report GRI 201-4
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Companhia Paranaense de Energia - COPEL
Electric Utilities / IPP / Energy Traders · Brazil · 2024
Companhia Paranaense de Energia - COPEL's Integrated Report 2024 provides a covered monetary value for benefits and tax credits from governments amounting to R$ 33,604,046.5 on page 307, and details related to voting percentages of shareholders on page 34. Additionally, the report notes the total number of reports received and substantiated regarding inadequate use of financial resources on page 98. However, several monetary value datapoints (a-ii, a-iv, a-v, a-vii, a-viii) and narrative items are not found in the report, and while there is some supporting context for percentage values on page 70, no clear headline figure is provided.
ASE Technology Holding Co., Ltd.
Semiconductors · Taiwan · 2024
ASE Technology Holding Co., Ltd.'s 2024 CSR Report provides several monetary values related to sustainability efforts, including tax incentives received from the government (p.260), total investment costs and annual savings for energy recycling (p.144), and expenditures on flood prevention measures to reduce financial losses (p.152). The report also includes a monetary valuation of impacts using the TIMM framework, detailing impacts, causes, and values in US dollars (p.42). However, several specific monetary values and narrative disclosures are not found or unclear in the report, such as certain detailed financial figures and narrative explanations related to the disclosure.
Tanla Platforms Limited
Software and Services · India · 2025
Tanla Platforms Limited's Integrated Report FY25 provides some monetary values related to financial data, including a total shareholding pattern figure on page 184 and details on other current financial assets on page 331. Additional financial figures related to tax assets and provisions are found on pages 328, 338, 341, and 265, though these are not explicitly linked to the disclosure's specific monetary value categories. However, several expected monetary value datapoints (a-ii to a-vii) and narrative or percentage values are not found or clearly reported in the document.
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Check your understanding
Scenarios to work through
A UK subsidiary received a £120,000 research grant from a regional authority and a separate £30,000 payroll tax relief from the same public body during the year. The finance team also has a £10,000 export support package from an export credit agency.
QHow should the preparer decide what to capture, and where should the amounts be split out?
Reveal model answer →Hide answer ↑Treat each type of public support as a separate line item rather than combining them into one figure. In this case, the grant, the tax relief, and the export credit agency support would each be recorded in their own category, with the amounts kept distinct and shown in currency.
Why this matters · Separate different forms of public support so the report shows each amount clearly and in the right bucket.
A business operates in two countries. In Country A it received a £45,000 subsidy and a £15,000 award; in Country B it received a £20,000 operating incentive and a £5,000 royalty break. The preparer is unsure whether to report only the group total or also identify the country.
QWhat should be done when the support comes from more than one country?
Reveal model answer →Hide answer ↑The amounts should not be left as a single global total only. The preparer should identify the country for each set of figures so readers can see where the public support was received, while keeping the monetary values accurate and separate by location.
Why this matters · When support is received across jurisdictions, pair the money values with the relevant country.
A parent company is 12% owned by a national investment body. During the year, the group also received £80,000 in grants and £25,000 in tax credits from government bodies. The reporting team is unsure whether the ownership link needs to be shown alongside the funding figures.
QWhat should the preparer check and disclose about government ownership?
Reveal model answer →Hide answer ↑The preparer should first determine whether any government has an ownership stake in the shareholding structure. If it does, that fact should be stated, and the extent of that stake should be given as a percentage; in this case, the government interest would be shown as 12%. The funding figures are reported separately from the ownership information.
Why this matters · Report both the public funding received and any government ownership interest, because they answer different questions.
A company has a signed letter confirming a £60,000 innovation grant, but only £40,000 had been paid into the bank by year-end. The remaining £20,000 is expected next quarter if the project milestones are met.
QShould the preparer include only the cash received, or also the amount that is due but not yet paid?
Reveal model answer →Hide answer ↑The preparer should include both amounts if the benefit has been received or is receivable during the period. Here, the £40,000 already paid and the £20,000 that the company can still claim under the grant arrangement would both be considered, provided the underlying support is attributable to the reporting period and the evidence supports the figure.
Why this matters · Do not stop at cash in hand; include support that has been earned and is still due where the arrangement supports it.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
How do I prepare a GRI 201-4 disclosure using this page in practice?+−
Use the plain-language explainer, then work through the step-by-step preparation section, the datapoint list, and the draft-output section. The page is designed to help you collect the right inputs, build an evidence pack, and turn the data into a draft disclosure.
What data do I need to gather for GRI 201-4 on this page?+−
The page says to prepare datapoints covering tax reliefs and credits, government subsidies, public grants received, government awards, royalty holidays, export credit support, government incentives, other public benefits, plus jurisdiction name, government ownership flag, and government ownership share. Use that list as your collection checklist before drafting.
How should I set the scope and methodology for the GRI 201-4 data on this page?+−
The page gives a step-by-step preparation section, so use that to define what is in scope and how each datapoint will be gathered and checked. Keep the methodology aligned to the page’s datapoint list and evidence pack so the final draft is supportable.
Who should own the GRI 201-4 inputs and evidence pack?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source the underlying records and confirm the figures. Use the page’s preparation steps and evidence pack to assign clear responsibility for each datapoint and supporting document.
What should go into the evidence pack for GRI 201-4 on this page?+−
The page includes an evidence pack with five items for assurance readiness. Use those items to support the reported datapoints and keep the pack organised so a reviewer can trace the disclosure back to source records.
What assurance claims does the page say I should verify for GRI 201-4?+−
The page lists five assurance claims to verify, each with a claim, risk, and evidence angle. Use them to test whether the disclosure is complete, consistent, and backed by the evidence pack before you finalise the draft.
What are the common reporting mistakes on the GRI 201-4 page?+−
The page has a section on common reporting gaps and mistakes, which you can use as a pre-submission check. Review it after drafting to catch missing datapoints, weak evidence, or inconsistencies between the table and narrative.
How do I use the synthetic example disclosure on this page without copying it into my report?+−
The page includes synthetic illustrative examples, including a quantitative table, to show how the disclosure can be presented. Treat them as formatting and structure references only, and make sure any numbers in your own draft are internally consistent and based on your actual data.
What can I download from the GRI 201-4 page to help me prepare the disclosure?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the data and evidence, and the PDF as a quick reference while drafting.
How do I turn the GRI 201-4 data into a draft disclosure on this page?+−
Use the draft-output section, which gives visualisation ideas, narrative starters, and a GRI content-index line. That section is there to help you convert the collected data into a first draft that is easier to review and assure.
Can I reuse GRI 201-4 data for ESRS E1 on this page?+−
The page says the closest ESRS correspondence is ESRS E1 (Climate Change), so the data may be reusable across reporting work where relevant. It does not say the requirements are identical, so check the other framework separately before reusing anything.
More questions this page can help with
GRI 201-4 economic performance prep checklist for tax reliefs, subsidies and public grantsGRI 201-4 evidence pack workbook download and assurance-ready documentsGRI 201-4 common mistakes when reporting government incentives and other public benefitsGRI 201-4 synthetic example disclosure table how to use itGRI 201-4 draft narrative starters and content index lineGRI 201-4 ownership share and government ownership flag how to collectGRI 201-4 assurance claims claim risk evidence checklistGRI 201-4 from company reports examples pageGRI 201-4 step by step how to prepare disclosureGRI 201-4 printable library card pdf downloadGRI 201-4 jurisdiction name data point how to useGRI 201-4 ESRS E1 correspondence data reuse
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