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MetricEconomic value, tax and public finance

Economic value generated and distributed profile

Measurement answer

What this metric measures

Source-reported monetary components showing value generated, value distributed and, when reported, value retained for a declared organization, period, accounting basis and geographic level.

Specification

Metric specification

Result format
Structured table
Unit
Monetary amount (ISO currency at stated scale)
Reporting basis
Reporting period
Aggregation
Display a total only when source reported; add only disjoint components for the same period, boundary, currency, scale and basis, excluding subtotal-component and group-geography overlap.
Pillar
Governance
Topic
Economic value, tax and public finance
Controlled domain
Tax and economic value
Entity type
Metric

Reporting boundary

Rows retain consolidation boundary, accrual-or-cash basis, component role, geography and eliminations. Retained value remains source reported and is not recomputed from incomplete component sets.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

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 Disclosure

    GRI Standards

    GRI 201-1
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Component Of
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 201-1, paragraph a; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 201-1
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Component Of
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 201-1, paragraph a; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    Source evidence
    Publisher
    Global Reporting Initiative
    Edition
    2016 edition
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Disclosure 201-1 and component guidance PDF pp8-10; Disclosure 201-4 p14
    Open official framework source

Value structure

Dimensions and units

Unit
Monetary amount (ISO currency at stated scale)
Reporting basis
Reporting period

Unit meaning: Each row is a signed monetary observation with a generated, distributed-component, distributed-subtotal or retained-value role in one declared currency, scale and accounting basis.

Table fields and units

  • reporting entity
  • consolidation boundary
  • reporting period
  • accounting or management-account basis
  • accrual or cash basis and justification
  • Reported value
  • Monetary amount (ISO currency at stated scale)
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Reporting entity.
  • Consolidation boundary.
  • Reporting period.
  • Accounting or management-account basis.
  • Accrual or cash basis and justification.
  • Row role.
  • Component class.
  • Country, region or market.
  • Significance criterion.
  • ISO currency and scale.
  • Sign convention.
  • Source-reported or subtotal state.
  • Elimination notes.

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate 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 edition
    Locator
    Disclosure 201-1 and component guidance PDF pp8-10; Disclosure 201-4 p14

    Supports: Supports the measurement definition, boundary, and source-reported fields for Economic value generated and distributed profile.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: GRI 201: Economic Performance 2016 — 2016 edition. Retain the exact source edition on every observation; later editions require a separate method profile.

  • Reporting entity.
  • Consolidation boundary.
  • Reporting period.
  • Accounting or management-account basis.
  • Accrual or cash basis and justification.
  • Row role.
  • Component class.
  • Country, region or market.
  • Retain the exact measurement-source edition with every observation.
  • Each row is a signed monetary observation with a generated, distributed-component, distributed-subtotal or retained-value role in one declared currency, scale and accounting basis.

Record-specific limitations

  • Component classifications vary by accounting framework and source.
  • Retained value can differ from retained earnings and cash generation.
  • The profile is not GDP, value added, profit, free cash flow or social impact.

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.