Transcription of GRI 201: ECONOMIC PERFORMANCE 2016
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GRI 201 GRI 201: ECONOMIC PERFORMANCE 20162 GRI 201: ECONOMIC PERFORMANCE 2016 ContentsIntroduction 3 GRI 201: ECONOMIC PERFORMANCE 51. Management approach disclosures 52. Topic-specific disclosures 6 Disclosure 201-1 Direct ECONOMIC value generated and distributed 6 Disclosure 201-2 Financial implications and other risks and opportunities due to climate change 9 Disclosure 201-3 Defined benefit plan obligations and other retirement plans 11 Disclosure 201-4 Financial assistance received from government 12 Glossary 13 References 15 ResponsibilityThis Standard is issued by the Global Sustainability Standards Board (GSSB).
Reporting requirements 1.1 The reporting organization shall report its management approach for economic performance using GRI 103: Management Approach. GRI 201: Economic Performance 1. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic,
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