Actual community investment expenditure
Measurement answer
What this metric measures
Actual reporting-period expenditure for qualifying community investment directed to external beneficiaries, with currency, scale, accounting basis, purpose and scope retained.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Actual expenditure in the stated currency and scale, for example million euros
- Reporting basis
- Reporting period
- Aggregation
- Add only non-overlapping records after applying the stated identity and deduplication controls
- Pillar
- Social
- Topic
- Communities and human rights
- Controlled domain
- Human rights
- Entity type
- Metric
Reporting boundary
Include actual expenditure for qualifying external beneficiaries during one period. Add only disjoint rows with the same currency, scale, accounting basis and beneficiary boundary.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- 2016
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Disclosure 201-1 and community-investment guidance, PDF pages 8-10
Value structure
Dimensions and units
- Unit
- Actual expenditure in the stated currency and scale, for example million euros
- Reporting basis
- Reporting period
Unit meaning: A non-negative monetary amount with an ISO 4217 currency code, stated scale and accounting basis; a bare currency symbol is insufficient.
Table fields and units
- Expenditure type
- External beneficiary
- Geography
- Amount
- Currency and scale
- Accounting basis
- Reporting period
Published dimensions
- ISO currency and scale
- cash or accrual basis
- external beneficiary and recipient class
- purpose and expenditure type
- geography
- cash or non-cash valuation basis
- entity boundary and reporting period
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
GRI 201: Economic Performance 2016
- Publisher
- Global Reporting Initiative
- Edition
- 2016
- Locator
- Disclosure 201-1 and community-investment guidance, PDF pages 8-10
Supports: Supports the actual community-investment monetary-flow profile and its expenditure boundary.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: GRI 201: Economic Performance 2016, current effective edition at the research cutoff.
- State ISO currency, scale and accounting basis.
- Identify external beneficiary scope and expenditure purpose.
- Keep commitments and core-business infrastructure outside the admitted amount.
Record-specific limitations
- Expenditure does not measure additionality, beneficiary reach, impact, avoided harm or remedy.
- Commitments, budgets and future pledges are not actual expenditure and cannot be added.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.