Related in GRI Standards

GRI Disclosure 201-1

Direct economic value generated and distributed

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Impact theme:

Governance »

Framework:

GRI »

Reporting Requirements for Disclosure 201-1
The reporting organization shall report the following information

201-1.A
Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization's global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components: »

i. Direct economic value generated: revenues; ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; iii. Economic value retained: direct economic value generated' less economic value distributed.


201-1.B
Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance. »
Please see the General requirements for reporting the management approach

When compiling the information specified in Disclosure 201-1, the reporting organization shall:
  • If applicable, compile the EVG&D from data in the organizations audited financial or profit and loss (P&L) statement, or its internally audited management accounts.

21 Links with other taxonomies

IRIS metric (OI9677) - Permanent Employee Wages: Total »
Value of wages (including bonuses, excluding benefits) paid to all full-time and part-time employees of the organization during the reporting period.
Sectors: Wages | Section: Operational impact | 3 related metrics in other taxonomies

IRIS metric (OI5887) - Full-time Wages: Total »
Value of wages (including bonuses, excluding benefits) paid to all full-time employees of the organization during the reporting period.
Sectors: Wages | Section: Operational impact | 3 related metrics in other taxonomies

IRIS metric (OI9948) - Part-time Wages: Total »
Value of wages (including bonuses, excluding benefits) paid to all part-time employees of the organization during the reporting period.
Sectors: Wages | Section: Operational impact | 3 related metrics in other taxonomies

IRIS metric (OI4202) - Temporary Employee Wages »
Value of wages (including bonuses, excluding benefits) paid to all temporary employees of the organization during the reporting period.
Sectors: Wages | Section: Operational impact | 3 related metrics in other taxonomies

IRIS metric (FP5293) - Total Assets »
Value, at the end of the reporting period, of all of the organization's assets.
Sectors: Balance Sheet | Section: Financial performance | 2 related metrics in other taxonomies

IRIS metric (FP3466) - Cash Flow: Net Total »
Value of the organization's net cash flow at the end of the reporting period. Net cash flow equals inflows less outflows of cash and cash equivalents from operating, investing, financing, etc. activities.
Sectors: Cash Flow | Section: Financial performance | 1 related metrics in other taxonomies

IRIS metric (FP3774) - Charitable Donations »
Value of all financial contributions and in-kind donations of goods and services made by the organization to charities, private foundations, non-profit organizations, or non-governmental organizations during the reporting period.
Sectors: Ratios, Concepts, and Calculations | Section: Financial performance | 1 related metrics in other taxonomies

IRIS metric (FP1301) - Net Income »
Value of the organization's net profit, calculated as total income minus total expenses, taxes, and cost of goods sold during the reporting period.
Sectors: Income Statement | Section: Financial performance | 1 related metrics in other taxonomies

IRIS metric (FP3274) - Net Income Before Donations »
Value of the organization's net profit before donations, calculated as total income (excluding donations) minus total expenses during the reporting period.
Sectors: Income Statement | Section: Financial performance | 1 related metrics in other taxonomies

IRIS metric (FP3673) - EBIT »
Value of the organization's net income before interest and taxes during the reporting period. EBIT signifies Earnings Before Interest and Taxes.
Sectors: Income Statement | Section: Financial performance | 1 related metrics in other taxonomies

IRIS metric (FP1657) - EBITDA »
Value of the organization's net income before interest, taxes, depreciation and amortization during the reporting period. EBITDA signifies Earnings Before Interest, Taxes, Depreciation, and Amortization.
Sectors: Income Statement | Section: Financial performance | 1 related metrics in other taxonomies

IRIS metric (FP6510) - Total Revenue »
Value of all revenue received by the organization during the reporting period.
Sectors: Income Statement | Section: Financial performance | 2 related metrics in other taxonomies

IRIS metric (FP7629) - Gross Profit »
Value of the organization's residual profit after incurring the direct costs associated with production/delivery for the reporting period.
Sectors: Income Statement | Section: Financial performance | 1 related metrics in other taxonomies

IRIS metric (FP2321) - Total Expenses »
Value of all expenditures incurred by the organization during the reporting period.
Sectors: Income Statement | Section: Financial performance | 1 related metrics in other taxonomies

IRIS metric (FP5261) - Payments to Government »
Value of all transfers to the government made by the organization during the reporting period.
Sectors: Income Statement | Section: Financial performance | 1 related metrics in other taxonomies

IRIS metric (FP1012) - Interest Expenses »
Value of expenditures incurred by the organization during the reporting period, due to interest incurred on all liabilities, including any client deposit accounts held by the organization, borrowings, subordinated debt, and other liabilities.
Sectors: Income Statement | Section: Financial performance | 1 related metrics in other taxonomies

IRIS metric (FP1717) - Impaired Assets »
Value of assets classified as impaired under regulatory or accounting rules and recorded by the organization during the reporting period.
Sectors: Income Statement | Section: Financial performance | 1 related metrics in other taxonomies

SDG target (2.A) - Increase investment, including through enhanced international cooperation, in rural infrastructure, agricultural research and extension services, technology development and plant and livestock gene banks in order to enhance agricultural productive capacity in developing countries, in particular least developed countries »
2 related metrics in other taxonomies

SDG target (8.2) - Achieve higher levels of economic productivity through diversification, technological upgrading and innovation, including through a focus on high-value added and labour-intensive sectors »
3 related metrics in other taxonomies

SDG target (9.1) - Develop quality, reliable, sustainable and resilient infrastructure, including regional and transborder infrastructure, to support economic development and human well-being, with a focus on affordable and equitable access for all »
2 related metrics in other taxonomies

SDG target (9.5) - Enhance scientific research, upgrade the technological capabilities of industrial sectors in all countries, in particular developing countries, including, by 2030, encouraging innovation and substantially increasing the number of research and development workers per 1 million people and public and private research and development spending »
1 related metrics in other taxonomies

How are these related ?   Disclosure of the methodology »
Sinzer's impact standards have undergone certification through the GRI Certified Software and Tools Program.The means that GRI confirms that the content from the GRI Standards is being used accurately in this software or digital tool.Sinzer cannot guarantee that the use of the software or tool will result in producing a sustainablility report that can be classified as a GRI Standards report.The complete GRI Standards have to be considered in order to ensure that the report will qualify as a GRI Standards report.

Please note:The 'Governance' impact theme filter key in this software reflects Sinzer's definition of Governance.This definition is different from that of the GRI Standards as General Disclosures and Economic topics do not fall under Governance.For more information please consult the GRI Standards.