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GRI 201: Economic Performance·Disclosure GRI 201-1

Direct economic value generated and distributed

Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.

Правовой статус

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.

Открыть официальный источник Global Reporting Initiative ↗ Поделиться

Опубликованный паспорт

Последняя проверка 2026-07-30

Проверил 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 Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative

Стандарт

GRI 201: Economic Performance

Disclosure GRI 201-1 · 2016

Вступает в силу

2018-07-01

Официальный источник: Открыть ↗

Последняя проверка

2026-07-30

Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative

Чтобы подготовить это раскрытие

9LRA preparation fields 9утверждений для проверки 9областей доказательств

Суть раскрытия

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.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

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?

Подготовка

Ключевая информация для подготовки

Поле подготовки	Что зафиксировать	Подсказка по доказательствам	Ответственный
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

＋ Показать подпункты GRI 201-1 (рабочий чек-лист 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.

Как это подготовить

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.

Запросить данные

Request the disclosure evidence

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

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.

Более удачный запрос

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

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Примечание о методике

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.

Примечание о контексте

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

Центр загрузок

Инструменты и формы для подготовки

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Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение	Риски	Доказательства для проверки
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.

Пакет доказательств для подготовки

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.

Типичные пробелы в отчётности

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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Ссылки на стандарты

Соответствующие требования GRI и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

GRI

GRI 201-1

в составе GRI 201: Economic Performance

Открыть официальный источник →

Связанное и другое

Financial implications and other risks and opportunities due to climate change → Карточка Defined benefit plan obligations and other retirement plans → Карточка Financial assistance received from government → Карточка Все раскрытия →

Больше в GRI 201 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

Углубиться · GRI 201-1

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Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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