Code |
Reporting requirements |
Publication Pages |
201-1 |
Direct economic value generated and
distributed
- 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’.
- b.Where significant, report EVG&D separately at
country, regional, or market levels, and the criteria used for defining significance.
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P15-16 Financial and Non-Financial Highlights |
201-2 |
Financial implications and other risks and
opportunities due to climate
change
- 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.
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201-3 |
Defined benefit plan obligations and other
retirement plans
- a.If the plan’s liabilities are met by the
organization’s general resources, the estimated value of those liabilities.
- b.If a separate fund exists to pay the plan’s
pension
liabilities:
- ⅰ.the extent to which the scheme’s
liabilities are
estimated to be covered by the assets that have been set aside to meet them;
- ⅱ.the basis on which that estimate has been
arrived at;
- ⅲ.when that estimate was made.
- c. If a fund set up to pay the plan’s pension
liabilities is not fully covered, explain the strategy, if any, adopted by the employer
to
work towards full coverage, and the timescale, if any, by which the employer hopes to
achieve full coverage.
- d.Percentage of salary contributed by employee
or
employer.
- e. Level of participation in retirement plans,
such as
participation in mandatory or voluntary schemes, regional, or country-based schemes, or
those with financial impact.
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201-4 |
Financial assistance received from
government
- a.Total monetary value of financial assistance
received by the organization from any government during the reporting period, including:
- ⅰ.tax relief and tax credits;
- ⅱ.subsidies;
- ⅲ.investment grants, research and
development
grants, and other relevant types of grant;
- ⅳ.awards;
- ⅴ.royalty holidays;
- ⅵ.financial assistance from Export Credit
Agencies
(ECAs);
- ⅶ.financial incentives;
- ⅷ.other financial benefits received or
receivable
from any government for any operation.
- b.The information in 201-4-a by country.
- c.Whether, and the extent to which, any
government is
present in the shareholding structure.
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