This metric is based on the Global Reporting Initiative (GRI) Standard Guidelines.

In the context of the GRI Standards, the economic dimension of sustainability concerns an organization’s impacts on the economic conditions of its stakeholders, and on economic systems at local, national, and global levels.

GRI 201addresses the topic of economic performance. This includes the economic value generated by an organization; its defined benefit plan obligations; the financial assistance it receives from any government; and the financial implications of climate change.

Information on the creation and distribution of economic value provides a basic indication of how an organization has created wealth for stakeholders.

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In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Sustainability Reporting Standards (GRI standards). For this metric, the code G4-EC1-a is used in company reporting prior to 2018, and the new GRI 201-1 code used in reporting from 2018 onwards. The methodology for the former G4 standard for this metric can be found here.