URB-B.05.D - Government Financial Assistance Disclosure
Does the company disclose the total monetary value of financial assistance received from any government during the reporting period?
About the data
The WBA Urban Benchmark measures and ranks the world's most influential companies on their efforts to shape sustainable, inclusive and resilient urban environments, tracking how companies address essential urban needs while respecting planetary boundaries across dimensions including decent work and human rights, environmental and climate impacts, social inclusion, and sustainability leadership. The 2026 edition assessed 300 companies across four key industries shaping urban environments: real estate, construction and engineering, transport, and utilities. Companies were scored on 24 urban-specific indicators plus 18 core social indicators, spanning four measurement areas: sustainable governance, inclusive cities, healthy cities, and climate change and resilient cities. The benchmark is designed to incentivise the private sector to take adequate responsibility for its role in ensuring affordable, safe and inclusive urban environments for all. More information can be found here.
Methodology
Large companies can contribute positively to local economies by creating jobs and income
opportunities, procuring inputs locally from small and medium enterprises and injecting capital
through investments, all of which stimulate local demand and help other businesses grow. Conversely,
companies can hinder local economic development by outsourcing labour, procuring inputs abroad
and creating monopolies over local businesses. Capturing data on the value created versus extracted
from local economies helps understand the direct and indirect impacts that large enterprises have on
local growth and productivity rates, wage and employment trends, poverty reduction and inequality.
Research Guidance
Financial assistance means direct or indirect financial benefits that do not represent a transaction of goods and services, but which are an incentive or compensation for actions taken, the cost of an asset, or expenses incurred.
Total monetary value of financial assistance received includes: tax relief and tax credits, subsidies, investment grants, R&D grants, awards, royalties, or any other financial incentive of benefit received from any government for any operation.
The company must report the total value of financial assistance received from all governments in the locations where it operates during the last reporting year.
Reporting the value of specific grants or subsidies is relevant evidence, but is not sufficient unless it is clear that it constitutes the total value of financial assistance received.
opportunities, procuring inputs locally from small and medium enterprises and injecting capital
through investments, all of which stimulate local demand and help other businesses grow. Conversely,
companies can hinder local economic development by outsourcing labour, procuring inputs abroad
and creating monopolies over local businesses. Capturing data on the value created versus extracted
from local economies helps understand the direct and indirect impacts that large enterprises have on
local growth and productivity rates, wage and employment trends, poverty reduction and inequality.
Research Guidance
Financial assistance means direct or indirect financial benefits that do not represent a transaction of goods and services, but which are an incentive or compensation for actions taken, the cost of an asset, or expenses incurred.
Total monetary value of financial assistance received includes: tax relief and tax credits, subsidies, investment grants, R&D grants, awards, royalties, or any other financial incentive of benefit received from any government for any operation.
The company must report the total value of financial assistance received from all governments in the locations where it operates during the last reporting year.
Reporting the value of specific grants or subsidies is relevant evidence, but is not sufficient unless it is clear that it constitutes the total value of financial assistance received.
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report