The economic dimension of sustainability concerns the organization’s impacts on the economic conditions of its stakeholders, and on economic systems at local, national, and global levels.

The Economic Category illustrates the flow of capital among different stakeholders, and the main economic impacts of the organization throughout society.

In preparing responses to the Economic Indicators, it may be helpful to compile the information from figures in the organization’s audited financial statements, wherever possible, or its internally-audited management accounts. In all cases, compile the data using either:
  • ​The relevant International Financial Reporting Standards (IFRS) and Interpretations of Standards, published by the International Accounting Standards Board (IASB) (the Guidance for some Indicators reference specific IFRSs, which should be consulted)
  • National or regional standards recognized internationally for the purpose of financial reporting