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GRI 413: Local Communities·Disclosure GRI 413-1

Operations with local community engagement, impact assessments, and development programs

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 413: Local Communities 2016 remains the applicable published GRI Topic Standard and is effective for reports or other materials published on or after 1 July 2018.

Открыть официальный источник Global Reporting Initiative Сравнить реальные отчёты → ↗ Поделиться

Опубликованный паспорт

Последняя проверка 2026-08-03
RK 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 413: Local Communities

Disclosure GRI 413-1 · 2016

Вступает в силу

2018-07-01

Официальный источник: Открыть ↗

Последняя проверка

2026-08-03

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

Чтобы подготовить это раскрытие
12LRA preparation fields 20утверждений для проверки 15областей доказательств 3примеров из отчётов

Суть раскрытия

This disclosure requires the organization to report the percentage of operations with implemented local community engagement, impact assessments and/or development programmes.

An operation is included in the numerator once when it has at least one qualifying implemented element. The denominator is the total number of operations in the reporting population.

Preparation should address the eight elements listed in GRI 413-1, including participatory social impact assessment, environmental assessment and monitoring, public disclosure of assessment results, needs-based community development, stakeholder-mapped engagement plans, inclusive consultation processes, worker representation bodies addressing impacts and formal community grievance processes.

The percentage measures how consistently relevant community practices have been implemented across operations. It does not measure the number of communities engaged, the number of activities completed, programme expenditure or the effectiveness of the practices.

GRI recommends using operation data from Disclosure 2-6 to identify the denominator where that information has been reported.

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

Прежде чем начать

Прежде чем начать

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

Подготовка

Ключевая информация для подготовки

Поле подготовки Что зафиксировать Подсказка по доказательствам Ответственный
Operation population Complete list of operations and the unit used for the calculation. GRI 2-6 data, operating register and methodology. Operations / Sustainability Reporting
Participatory social impact assessments Operations with implemented participatory social and gender impact assessment. Assessment reports and consultation evidence. Social Performance / Community Relations
Environmental assessment and monitoring Operations with environmental impact assessment and ongoing monitoring. EIA records, monitoring plans and results. Environment
Public assessment disclosure Operations publicly disclosing environmental or social assessment results. Public reports, websites and disclosure records. Sustainability / Communications
Needs-based development programmes Operations with community development programmes based on local needs. Needs assessments, programme plans and approvals. Community Investment / Social Performance
Stakeholder-mapped engagement plans Operations with engagement plans based on stakeholder mapping. Stakeholder maps and engagement plans. Community Relations
Inclusive consultation processes Operations with broad-based consultation including vulnerable groups. Committee records, consultation plans and participation evidence. Community Relations / Human Rights
Worker representation bodies Operations using works councils, OHS committees or other worker bodies to deal with impacts. Committee mandates, agendas and minutes. HR / OHS / Operations
Community grievance processes Operations with formal local community grievance processes. Procedure, access information and grievance register. Community Relations / Compliance
Unique covered operations Operations with at least one qualifying element, counted once. Consolidated operation-level matrix. Sustainability Reporting
Percentage Unique covered operations divided by total operations. Calculation workbook and review. Sustainability Reporting
Methodology and exceptions Timing basis, boundary changes, missing data, aggregation and reasons for omission. Methodology paper and exception log. Sustainability Reporting
＋ Показать подпункты GRI 413-1 (рабочий чек-лист LRA)

Как это подготовить

Define the unit treated as an operation.
Compile the complete operation population.
Reconcile the population to GRI 2-6 data where applicable.
Establish the timing basis used to determine whether a practice is implemented.
Prepare an operation-by-element matrix covering all eight GRI elements.
Obtain evidence for each positive classification.
Confirm that planned activities are not classified as implemented.
Identify operations with at least one qualifying element.
Remove duplicate operations from the numerator.
Retain operations with no qualifying elements in the denominator.
Calculate the percentage.
Document acquisitions, disposals, openings and closures.
Document missing information and any applicable reason for omission.
Reperform the calculation.
Verify the final disclosure against GRI 413-1 and its eight implementation elements.

Запросить данные

Request the disclosure evidence

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

Please provide the GRI 413-1 operation-level data for [reporting period]. For every operation, include: operation name or internal ID; operation type; reporting-scope status; participatory social and gender impact assessment — yes/no; environmental impact assessment and ongoing monitoring — yes/no; public disclosure of assessment results — yes/no; needs-based local community development programme — yes/no; stakeholder-mapped engagement plan — yes/no; broad-based consultation process including vulnerable groups — yes/no; worker representation body dealing with impacts — yes/no; formal local community grievance process — yes/no; evidence reference for every yes; and implementation date or status. Please also confirm the total operation population used for the denominator.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Более удачный запрос

Please provide the GRI 413-1 operation-level data for [reporting period]. For every operation, include: operation name or internal ID; operation type; reporting-scope status; participatory social and gender impact assessment — yes/no; environmental impact assessment and ongoing monitoring — yes/no; public disclosure of assessment results — yes/no; needs-based local community development programme — yes/no; stakeholder-mapped engagement plan — yes/no; broad-based consultation process including vulnerable groups — yes/no; worker representation body dealing with impacts — yes/no; formal local community grievance process — yes/no; evidence reference for every yes; and implementation date or status. Please also confirm the total operation population used for the denominator.

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

The organization defines an operation as [definition]. The denominator comprises [number] operations. An operation is included in the numerator once where at least one of the eight GRI 413-1 implementation elements is in place.

Примечание о контексте

Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для GRI 413-1 — 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.

Бесплатно · Участникам сообщества
01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧ 02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧ 03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧

Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение Риски Доказательства для проверки
We documented what constitutes an operation.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The denominator contains the complete operation population under the reporting methodology.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The operation population reconciles to GRI 2-6 information where applicable.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We applied one documented implementation timing basis.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Every operation was assessed against all eight GRI 413-1 elements.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Positive classifications are supported by operation-level evidence.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Planned activities were not classified as implemented.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Participatory social assessments were distinguished from desktop reviews.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Environmental impact assessment classifications include ongoing monitoring.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Internal assessment reports were not classified as publicly disclosed results.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Community development programmes were linked to identified local needs.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Stakeholder lists were not classified as engagement plans without a plan.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Consultation processes included vulnerable groups where that element was claimed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Worker representation bodies were counted only where they dealt with relevant impacts.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Employee-only hotlines were not classified automatically as community grievance processes.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Each covered operation was counted once in the numerator.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Operations with several qualifying elements were not double counted.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Operations with no qualifying element remained in the denominator.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The published percentage can be recalculated from the numerator and denominator.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Boundary changes, missing information and reasons for omission are documented.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

The report provides no percentage.
A percentage is presented without numerator and denominator.
The denominator is limited to operations with complete community data.
The organization reports sites, projects and events using incompatible counting units.
The operation unit is not defined.
The operation population does not reconcile to reported activities.
Only community programmes are considered, while engagement and impact-assessment elements are omitted.
The eight GRI 413-1 implementation elements are not addressed.
Counts for different elements are added together, causing double counting.
Operations with several elements are counted more than once.
A planned initiative is classified as implemented.
A one-off donation is classified automatically as a development programme.
Community development is not linked to identified local needs.
A desktop social-risk review is classified as a participatory social impact assessment.
Environmental impact assessment is reported without ongoing monitoring.
Internal assessment results are described as publicly disclosed.
A stakeholder list is treated as an engagement plan.
Consultation processes do not demonstrate inclusion of vulnerable groups.
An internal OHS committee is counted although it does not deal with relevant impacts.
An employee whistleblowing channel is presented as a local community grievance process.
The number of communities engaged is presented instead of the percentage of operations.
Programme expenditure or volunteer hours are presented instead of the required percentage.
The percentage is interpreted as evidence of effectiveness.
Operations with missing information are silently excluded.

Примеры

Иллюстративные примеры

Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.

Illustrative example 1

Illustrative synthetic example — Toll-road operations
The Group had 42 operations in its reporting population. Thirty-eight operations had at least one qualifying GRI 413-1 element implemented.
The percentage of operations covered was therefore 90.5%.
The supporting matrix showed:
stakeholder-mapped engagement plans at 35 operations;
environmental assessments with ongoing monitoring at 42;
needs-based community development programmes at 27;
inclusive consultation processes at 21; and
formal community grievance processes at 38.
Each operation was counted once in the overall numerator.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 2

Illustrative synthetic example — Commercial banking
The Bank defined an operation as a country business. Six of its 16 country operations had at least one qualifying element implemented, representing 37.5%.
The Bank explained the operation definition and presented the supporting element matrix. The result was not described as inherently appropriate or inappropriate for the banking sector.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 3

Illustrative matrix note
One operation can be classified positively for several elements, but it contributes only one unit to the overall numerator.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Отчёты компаний

Как компании раскрывают GRI 413-1 на практике

Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.

Реальные опубликованные отчёты
Abertis
Ground Transportation — Highways and Railtracks · Spain · 2024
Открыть отчёт →

Abertis provides qualitative information relevant to local community engagement and community-impact management, and its GRI index references GRI 413-1 and 413-2.

The current evidence cited in the card does not clearly provide the percentage of operations required by GRI 413-1.

The card should:

distinguish the GRI content-index reference from substantive disclosure;

retain the qualitative engagement and impact-management information as context;

remove generic references to social responsibility in the value chain unless they support the operation-level percentage;

identify the complete operation denominator;

identify the unique numerator;

verify whether the eight GRI 413-1 elements are mapped by operation; and

classify the report as partial or requiring substantive reassessment until the required percentage is located.

Do not require detailed outcomes from engagement programmes as an express GRI 413-1 element.

The current card cites qualitative sections and a GRI-index reference but does not identify a percentage.

Indorama Ventures Public Company Limited
Chemicals · Thailand · 2024
Открыть отчёт →

Indorama Ventures provides strong quantitative reporting for GRI 413-1 in the Global CSR Data section of its 2024 Sustainability Report.

The report discloses:

79% of operations with implemented local community engagement, impact assessments and development programmes in 2024;

45 unique operations with at least one qualifying element; and

separate operation counts for all eight GRI 413-1 elements.

The reported 2024 element counts include:

30 operations with social impact assessment;

45 with environmental impact assessment;

37 with public disclosure of assessment results;

33 with community development programmes;

33 with stakeholder engagement plans;

27 with broad-based consultation processes;

46 with worker representation bodies dealing with impacts; and

42 with formal community grievance processes.

The card should:

remove the statement that the percentage is not clearly specified;

replace page 85 with the substantive Global CSR Data pages 168–169;

recognize the overall 79% percentage and the eight-element breakdown;

assess the denominator supporting the 79% result;

investigate the apparent difference between 45 unique covered operations and 46 operations with worker representation bodies; and

classify the report as strong practice, subject to denominator and reconciliation review.

Indorama’s official report provides the overall percentage, unique numerator and separate counts across the eight elements.

Companhia Paranaense de Energia - COPEL
Electric Utilities / IPP / Energy Traders · Brazil · 2024
Открыть отчёт →

COPEL’s current card states that the report presents a 100% result relevant to GRI 413-1.

The revised assessment should:

use the page containing the 100% percentage as the principal GRI 413-1 evidence;

verify that 100% represents the percentage of operations, rather than the percentage of projects, assessments or programmes;

identify the numerator and denominator;

determine which of the eight GRI 413-1 elements are represented;

remove the absence of information on negative community impacts as a GRI 413-1 gap;

assess negative impacts separately under GRI 413-2; and

classify the report as substantial or complete only after the denominator and operation-level basis are confirmed.

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Попробуйте Как подготовить GRI 413-1? Какие данные нужно собрать? Где посмотреть пример из реального отчёта? Каких ошибок избегать?
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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 413-1

в составе GRI 413: Local Communities

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Связанное и другое

Operations with significant actual and potential negative impacts on local communities → Карточка Все раскрытия →

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Углубиться · GRI 413-1

Научитесь готовить это раскрытие от начала до конца

This guide covers the percentage of operations required by GRI 413-1 and the eight implementation elements that support the disclosure.

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

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