GRI Disclosure 201-2

Financial implications and other risks and opportunities due to

Reporting Requirements for Disclosure 201-2

The reporting organization shall report the following information

201-2.A
Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including: »

i. a description of the risk or opportunity and its classification as either physical, regulatory, or other; ii. a description of the impact associated with the risk or opportunity; iii. the financial implications of the risk or opportunity before action is taken; iv. the methods used to manage the risk or opportunity; v. the costs of actions taken to manage the risk or opportunity.


Please see the General requirements for reporting the management approach

When compiling the information specified in Disclosure 201-2, if the reporting organization does not have a system in place to calculate the financial implications or costs, or to make revenue projections, it shall:
  • report its plans and timeline to develop the necessary systems.
  • 1 Links with other taxonomies

    SDG target (13.3) - Improve education, awareness-raising and human and institutional capacity on climate change mitigation, adaptation, impact reduction and early warning »
    2 related metrics in other taxonomies

    How are these related ?   Disclosure of the methodology »
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    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.