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GRI 201: Economic Performance·Disclosure GRI 201-2

Financial implications and other risks and opportunities due to climate change

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 It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.

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 201-2 · 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

8LRA preparation fields 8утверждений для проверки 8областей доказательств

Суть раскрытия

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 It will be withdrawn when GRI 102: Climate Change 2025 becomes effective for climate-related reporting published on or after 1 January 2027.

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 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?

Подготовка

Ключевая информация для подготовки

Поле подготовки	Что зафиксировать	Подсказка по доказательствам	Ответственный
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

＋ Показать подпункты GRI 201-2 (рабочий чек-лист 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.

Как это подготовить

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.

Запросить данные

Request the disclosure evidence

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

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.

Более удачный запрос

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Примечание о методике

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

Примечание о контексте

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

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для GRI 201-2 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.

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Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение	Риски	Доказательства для проверки
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.

Пакет доказательств для подготовки

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.

Типичные пробелы в отчётности

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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Ссылки на стандарты

Соответствующие требования GRI и смежные раскрытия

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

GRI

GRI 201-2

в составе GRI 201: Economic Performance

Открыть официальный источник →

Связанное и другое

Direct economic value generated and distributed → 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 201-2

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This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

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

Explore GRI training (ESRS bundle) →

Как построена эта библиотека 312 опубликованных отчётов проиндексировано 63 171 страниц с постраничными ссылками 272 карточек раскрытий, созданных практиками

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	Отчёт A	Отчёт B	Отчёт C
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