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). Any feedback on the GRI standards can be submitted to for the consideration of the 201: ECONOMIC PERFORMANCE sets out reporting requirements on the topic of ECONOMIC PERFORMANCE .
• the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants (IFAC); • national or regional standards recognized internationally for the purpose of financial reporting. Disclosure 201-1 Direct economic value generated and distributed ementequireporting r R s 201-1 Disclosure
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