GRI 201: Economic Performance 2016 sets out reporting requirements on the topic of economic performance. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic.
In the context of the GRI Standards, the economic dimension of sustainability concerns an organization’s impacts on the economic conditions of its stakeholders, and on economic systems at local, national, and global levels.
The Standards in the Economic series (200) address the flow of capital among different stakeholders, and the main economic impacts of an organization throughout society.
GRI 201 addresses the topic of economic performance. This includes the economic value generated and distributed (EVG&D) by an organization; its defined benefit plan obligations; the financial assistance it receives from any government; and the financial implications of climate change.
These concepts are covered in key instruments of the Organisation for Economic Co-operation and Development: see the References section of this Standard.
The disclosures in this Standard can provide information about an organization’s impacts related to economic performance, and how it manages them.
Effective date: 1 July 2018
Earlier adoption is encouraged.
GRI 201: Economic Performance
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 201-1 Direct economic value generated and distributed
Disclosure 201-2 Financial implications and other risks and opportunities due to climate change
Disclosure 201-3 Defined benefit plan obligations and other retirement plans
Disclosure 201-4 Financial assistance received from government