GRI 2: General Disclosures · Universal Standard
Disclosure GRI 2-21
Annual total compensation ratio
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
3 datapoints ↓
4 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to explain how the pay of its highest-paid individual compares with the pay of its wider workforce over the reporting period. In practice, it is about showing the ratio in a way that helps readers understand the scale of pay differences inside the organisation, rather than just giving a single headline figure without context.
The practical focus is on the scope and consistency of the comparison: which employees are included, whether the organisation is looking across all operations or only part of the business, and how the comparison is made from one period to the next. The aim is to make the ratio understandable and comparable, so the reporting should be clear about the basis used and any limits in coverage.
* This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Pay ratio to median | Capture the annual total pay for the top earner and the median annual total pay for all other employees, then calculate the ratio between those two figures. Keep the top earner out of the employee median set. | Year-end payroll or remuneration schedules, employee population file used for the median, and the calculation workbook showing the excluded top earner. | Reward / Total Rewards |
| Pay rise ratio | Capture the year-on-year percentage change in annual total pay for the top earner and the median year-on-year percentage change for all other employees, then express the ratio of those two percentage changes. Keep the top earner out of the employee median set. | Current and prior year remuneration data, the employee population file used for the median change, and the calculation workbook showing both percentage movements. | Reward / Total Rewards |
| Method and context note | Capture the extra explanation needed to make the figures understandable: what the numbers cover, how they were built, and any key assumptions, exclusions, or calculation choices used. | Calculation methodology note, reporting pack commentary, and sign-off papers showing the scope and main judgments applied. | Reporting / Finance |
Show GRI 2-21 sub-elements (LRA working checklist)
- Give the context needed to interpret the figures, and explain how the numbers were put together.
- State the ratio between the top earner’s yearly total pay and the median yearly total pay across all other staff.
- State the ratio between the top earner’s year-on-year pay rise and the median year-on-year pay rise across all other staff.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first: confirm which entity or group the pay comparison covers, and make sure the same boundary is used for both the pay level ratio and the pay-rise ratio.
- Define the comparison groups in plain terms: identify the one person at the top of the pay scale, then establish the employee population used to calculate the median, leaving that top-paid person out of the employee set for the median calculation.
- Gather the underlying payroll evidence: collect annual total pay figures for the top-paid individual and for all other employees in scope, plus the year-on-year pay change data needed to work out the percentage increase comparison.
- Calculate the two outputs separately: work out the ratio between the top-paid individual’s annual total pay and the median annual total pay of the employee group, then work out the ratio between the top-paid individual’s pay increase percentage and the median pay increase percentage for the rest of the workforce.
- Write the supporting explanation alongside the numbers: include any context needed to make the figures understandable, and explain the method used to compile them, including any exclusions, adjustments, assumptions, or changes from the prior period that affect comparability.
- Check the final disclosure against the source requirement: confirm both ratios are shown clearly, the narrative support is complete, and the wording matches the official source in substance even though your presentation is in your own words.
Request the pay comparison data from People Analytics
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What is the pay comparison between the top earner and the rest of the workforce, and what context is needed to explain how it was built?
Use your organisation’s own pay and workforce terms first, then map them to the reporting disclosure. Keep the ask in the language your payroll, reward, or people analytics team already uses, and check the source material before sign-off.
Weak request
Please provide the GRI 2-21 annual total compensation ratio and the related contextual information.
Why it fails: This uses framework language only, so the owner still has to interpret what to pull, from which system, for which employee set, and how to explain the calculation. It is too easy to return a partial or inconsistent extract.
Better request
Please send the pay comparison pack for [reporting period]: the top earner’s annual pay, the median annual pay for everyone else, the year-on-year change figures for both, and a short note on scope, method, exclusions, and source systems. Use your normal payroll and reward terms, then add a mapping note if needed.
Formal email template
Subject: Request for pay comparison data for [reporting period] Hi [name/team], Could you please share the pay comparison pack for [reporting period] so we can prepare the sustainability reporting input? Please include: - the annual total pay figure for the highest-paid employee in scope; - the median annual total pay figure for all other employees in scope; - the year-on-year percentage change for the highest-paid employee and the median percentage change for the rest of the workforce; - a short note explaining the scope, calculation basis, and any adjustments or exclusions; - the source systems used and the date the extract was run. Please use the pay and workforce terms your team normally uses, and add a brief mapping note if those terms differ from the reporting wording. A possible LRA training template is attached for reference only; please adapt this to your organisation and check the source material before sign-off. Thanks, [preparer name]
Short Teams / Slack version
Hi [name/team] — could you send over the pay comparison data for [reporting period]? We need the top earner figure, the median for everyone else, the year-on-year change figures, plus a short note on scope, method, and any exclusions. Please use your usual payroll/reward terms and add a quick mapping note if needed. Adapt this to your organisation and check the source material before sign-off. Thanks, [preparer name]
Industry examples
Manufacturing
Context. A plant-based business with hourly staff, shift premiums, and a small head office population.
Adapted request. Please send the pay comparison pack for [reporting period], using the payroll team’s usual terms for base pay, shift premium, bonus, and benefits. Include the top earner figure, the median for all other employees, the year-on-year change figures, and a note on whether site staff, agency workers, or contractors were excluded from the population.
Example response. Top earner: GBP 412,000 total pay; median of other employees: GBP 31,500; top earner year-on-year change: +4.8%; median year-on-year change: +3.1%; scope: 1,240 employees on payroll, excluding agency workers and contractors; method: payroll extract plus reward adjustments; notes: one-off retention payment included in top earner total.
Financial services
Context. A group with bonus-heavy remuneration, deferred awards, and staff across several legal entities.
Adapted request. Please provide the pay comparison pack for [reporting period] using the reward team’s standard definitions for fixed pay, variable pay, deferred awards, and benefits. Include the top earner’s annual total pay, the median for the rest of the workforce, the year-on-year change figures, and a note on which entities and employee populations were included.
Example response. Top earner: GBP 1,250,000 total remuneration; median of other employees: GBP 68,400; top earner year-on-year change: +2.0%; median year-on-year change: +5.6%; scope: 3,860 employees across three UK entities; method: reward model with payroll validation; notes: deferred award valued at grant date, contractors excluded, FX translated at month-end average.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain the basis used to identify the top-paid person and the employee median, how annual total pay was defined for each group, and any exclusions, adjustments or estimation steps used to compile the figures.
Context note
Set out what the two ratios indicate about the relationship between the organisation’s most highly rewarded individual and the typical employee, and note any features of the workforce or pay structure that help readers interpret the numbers.
Fluctuation statement
If either ratio moved materially, describe the main drivers, such as changes in the top individual’s pay, shifts in the employee median, workforce mix, bonus timing or one-off items, using the same calculation basis as the reported figures.
Content index entry
GRI 2-21 Annual total compensation ratio — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 2-21. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| The percentage reported for this disclosure reconciles to the underlying source records. | What is reported cannot be traced back to the systems or documents it was drawn from, or does not tie out to them. | calculation_workbook reconciling the reported value to source_system_export |
| The percentage reported for this disclosure is current as at the reporting date. | The disclosure reflects a different period, a cut-off before the reporting date, or stale data carried over from a prior period. | approval_record showing the data cut-off date and the period covered |
| The scope behind the percentage reported for this disclosure is applied consistently. | Parts of the organisation are silently in or out of scope, or the scope differs from the prior period without that change being explained. | methodology defining the scope and a site_register of what it covers |
| Everything in scope is included in the percentage reported for this disclosure — nothing material is left out. | Parts of the population that should be reported are omitted, understating or overstating the disclosure. | site_register of the full population vs the calculation_workbook of what was actually included |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- A percentage is stated without the underlying counts (numerator and denominator).
- The denominator — what the figure is a share of — is not explained.
- Partial scope is reported as if it were complete coverage.
- One-off activities are counted as if they were ongoing programmes.
- Boundary or period changes that move the figure are not flagged.
- Exclusions from the reported scope are not listed or explained.
Mistakes to avoid when collecting the data
- Wrong owner
The request goes to payroll, finance or HR without naming the person who can pull the pay data and explain how the figures were built.
- Framework language only
The team asks for the metric using reporting jargon instead of the organisation’s own pay and reward terms, so the source team cannot map it to their records.
- No boundary set
No one states which legal entities, employee groups or pay elements are in scope, so different teams collect different populations.
- Wrong time basis
The data is pulled for the wrong pay year or a mismatched cut-off date, so the annual figures do not line up with the period being reported.
- Mixed counting basis
One part of the file uses headcount while another uses full-time equivalent or another basis, which makes the ratio impossible to reconcile.
- Source labels lost
Original file names, column headings and system field names are stripped out during consolidation, so the team cannot trace each number back to its source.
- Populations merged
The highest-paid person and the rest of the workforce are blended into one extract, which hides the separate median calculation needed for the ratio.
- Evidence trail missing
The working papers do not keep the source extract, calculation notes and reviewer sign-off together, so the final numbers cannot be checked later.
- Context not captured
The team records the ratio but forgets the notes that explain how the data was compiled, leaving the disclosure without the background needed to interpret it.
Where judgement is often needed
- Set the group boundary after buy-ins and sell-offs
If the year includes a purchase, sale, or other change in the business perimeter, state which people were kept in the pay set for the year and explain the cut-off you used so readers can see why the comparison is fair.
- Choose one pay basis and keep it consistent
Decide whether the comparison uses pay earned, paid, or another annual total measure, apply that basis across the whole calculation, and explain the choice in the context note.
- Handle country pay rules by translating them into one group method
Where local pay practices differ across countries, convert them into a single group-wide approach for the ratio and describe any country-specific adjustments or exclusions you made.
- Explain who sits just inside or outside the employee set
If some workers are close to the boundary, such as part-year staff, agency workers, secondees, or other atypical arrangements, say whether they were included and why.
- Use estimates only where direct figures are not available
When exact pay data cannot be obtained for everyone in scope, use a clear estimation method, say which figures were estimated, and explain how that affects the ratio.
- State how you treated the top earner if their pay changed mid-year
If the highest-paid person changed during the year or their role moved, explain which person you treated as the top earner for the calculation and how you handled any overlap.
- Be explicit about the comparison period for pay growth
For the pay-increase measure, state the year-on-year period you used, how you matched employees across the two points in time, and whether anyone was left out because a clean comparison was not possible.
- Round in a way that does not distort the result
If rounding changes the displayed ratio or percentage, say the rounding rule used and keep enough precision in the working papers to show the underlying calculation.
- Aggregate enough to protect personal data
Where the pay set is small or sensitive, combine or mask detail as needed to avoid identifying individuals, and explain any aggregation that affects how the ratio is read.
- Explain any restatements when the workforce mix changes
If prior-year figures were recalculated because the employee population changed, describe what was updated, why it changed, and how the revised numbers affect the current ratio.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Manufacturing · synthetic · written by LRA
Synthetic illustration only. The figures are internally consistent and are meant to show how a reporter could present the required pay comparison and the method used.
| Measure | Top earner | Other employees | Total |
|---|---|---|---|
| Annual total compensation (£) | 1,200,000 | 60,000 | 1,260,000 |
| Year-on-year change in annual total compensation (£) | 120,000 | 6,000 | 126,000 |
| Year-on-year change in annual total compensation (%) | 11 | 11 | 22 |
We set out the pay gap between our top earner and the middle employee pay level, using annual total pay for staff other than the top earner. We also show how the top earner’s year-on-year pay movement compares with the middle movement across the rest of the workforce, and explain the basis used for the calculations.
Retail · synthetic · written by LRA
Synthetic illustration only. The numbers are internally consistent and designed to demonstrate a second plausible presentation in a different sector.
| Measure | Top earner | Other employees | Total |
|---|---|---|---|
| Annual total compensation (£) | 840,000 | 42,000 | 882,000 |
| Year-on-year change in annual total compensation (£) | 84,000 | 4,200 | 88,200 |
| Year-on-year change in annual total compensation (%) | 11 | 11 | 22 |
We present the relationship between our highest-paid colleague’s annual pay and the median annual pay of everyone else, excluding that individual. We also compare the percentage change in that person’s annual pay with the median percentage change for the rest of the workforce, and note the calculation approach and scope.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. The charts below are drawn from the illustrative figures above — swap in your own data.
Other views you could build
- Pay ratio: top earner versus typical employee — table: The two pay figures used to calculate the ratio, alongside the resulting comparison between the best-paid person and the middle employee level.
- Year-on-year pay growth comparison — bar: A side-by-side view of the annual percentage change in total pay for the top-paid individual and for the employee median.
- Compensation gap and growth gap — stacked bar: A combined view showing both the pay-level ratio and the pay-growth ratio so readers can compare the two measures together.
- How the calculation is built — table: The basis used for the figures, including who is included, who is left out, and any adjustments or assumptions applied in compiling the data.
- Movement in the two ratios over time — line: Changes in the pay-level ratio and the pay-growth ratio across reporting periods, if the reporter chooses to show a trend.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
We report a 42:1 pay ratio for our top earner versus the middle employee pay level.
Better
We report a 42:1 pay ratio, based on annual total pay for our top earner compared with the median annual total pay of all other staff, and a 6% ratio for year-on-year pay growth.
Best
We report a 42:1 pay ratio and a 6% ratio for pay growth, using full-year total pay for our top earner against the median for all other employees; this year’s movement mainly reflects a bonus change for the top earner and a broadly even pay rise across the workforce, and we have used the same calculation basis throughout the group.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 2-21 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
 |
Cogna Educação S.A. | Education Services · Brazil | 2024 | Partial | p. 136 →p. 153 →p. 119 → | Relato Integrado 2024 → | KPMG | ||||||||||||
Evidence in Cogna Educação S.A.’s reportWhat the report shows Cogna Educação S.A.'s 2024 report provides a specific annual total compensation ratio of 136 on page 153 and details that 23.08% of senior management positions are held by women on page 147. The report also discusses climate-related impacts over various time horizons on page 161. However, it is unclear whether the report includes a comprehensive gender pay gap analysis or detailed policy descriptions beyond these points.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
|
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China Steel Corporation | Mining — Iron, Aluminum, Other Metals · Taiwan | 2024 | Partial | p. 46 →p. 79 →p. 65 → | Sustainability Report 2024 → | EY; BSI | ||||||||||||
Evidence in China Steel Corporation’s reportWhat the report shows China Steel Corporation’s Sustainability Report 2024 provides a covered datapoint on the annual total compensation ratio, reported on page 79. The report also includes employee percentage data by gender on page 43. However, there is no clear narrative or methodology explanation found for certain narrative items, as no quotable evidence was identified for these aspects.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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CAE Inc. | Aerospace and Defense · Canada | 2024 | Partial | p. 161 →p. 179 →p. 205 → | FY24 Global Annual Activity and Sustainability Report → | ey | ||||||||||||
Evidence in CAE Inc.’s reportWhat the report shows CAE Inc.'s FY24 Global Annual Activity and Sustainability Report provides a clear figure for the total number of employees, specifying that this count includes only permanent employees, with 5 employees not identifying as women (p.158). The report also states that 100% of all employees and workers who are not employees are covered in relevant business processes (p.175). However, there is no clear narrative or methodological explanation found regarding these figures or related disclosures.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
A group has one executive whose annual package is £1,200,000. The rest of the workforce has a median annual package of £48,000 once that executive is left out of the employee set.How should the pay comparison be presented for the year, and what should be left out of the employee median calculation?
Model answer. State the comparison as 25:1, because £1,200,000 divided by £48,000 equals 25. When finding the workforce median, exclude the top earner from the employee population used for that figure. If there are any unusual pay elements, pay periods, or workforce scope choices that affect the result, explain them in the supporting context.
Why this matters. Use the top earner’s annual pay against the median for everyone else, and explain any calculation choices that affect the figure.
In the current year, the top earner’s annual pay rose from £900,000 to £990,000, while the median employee pay rose from £45,000 to £46,800. The pay team is unsure whether to show the raw pay movement or the relative change.What comparison should be reported for the year-on-year movement, and how is it worked out?
Model answer. Report the comparison between the top earner’s percentage pay rise and the median percentage pay rise for the rest of the workforce. Here, the top earner increased by 10.0% and the median employee increase was 4.0%, so the comparison is 2.5:1. Present the result as a ratio and make clear how the percentage changes were calculated if the method needs context.
Why this matters. For pay movement, compare percentage increases, not cash amounts.
A preparer has the ratio figures ready, but the payroll data covers only permanent staff in the main operating company, while contractors and a newly acquired subsidiary were left out. The team also used a different cut-off date for the executive than for the rest of the workforce.What extra explanation should accompany the figures so a reader can understand how they were built?
Model answer. Add a plain explanation of the population covered, who was left out, the date or period used for each calculation, and any other choices that affect comparability. The aim is to let a reader understand both the numbers and the way they were assembled, so the context should cover scope, timing, and any material estimation or data-quality points.
Why this matters. Always pair the ratio with enough context to show who was counted and how the numbers were assembled.
The finance team can calculate the pay ratio, but the board pack also includes a note saying the company uses a bonus-heavy pay structure and that one employee was on long-term leave during the year. The draft disclosure currently gives only the ratio figures.Should those background facts be added, and if so, why?
Model answer. Yes. Include any background that helps a reader interpret the figures and understand the compilation method, such as pay mix, leave status, or other factors that materially affect the result. The disclosure is not just the ratio itself; it also needs the surrounding explanation that makes the data intelligible.
Why this matters. If a factor changes how the figures should be read, explain it alongside the ratio.
Analyse this disclosure across real reports
See how companies actually report GRI 2-21 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
Related & explore
Organizational details Guide ✓Nomination and selection of the highest g… Guide ✓Chair of the highest governance body Guide ✓Role of the highest governance body in ov… Guide ✓Delegation of responsibility for managing… Guide ✓Role of the highest governance body in su… Guide ✓Conflicts of interest Guide ✓Communication of critical concerns Guide ✓Collective knowledge of the highest gover… Guide ✓Evaluation of the performance of the high… Guide ✓Remuneration policies Guide ✓Entities included in the organization’s s… Guide ✓Process to determine remuneration Guide ✓Statement on sustainable development stra… Guide ✓Policy commitments Guide ✓Embedding policy commitments Guide ✓Processes to remediate negative impacts Guide ✓Mechanisms for seeking advice and raising… Guide ✓Compliance with laws and regulations Guide ✓Membership associations Guide ✓Approach to stakeholder engagement Guide ✓Reporting period, frequency and contact p… Guide ✓Collective bargaining agreements Guide ✓Restatements of information Guide ✓External assurance Guide ✓Activities, value chain and other busines… Guide ✓Employees Guide ✓Workers who are not employees Guide ✓Governance structure and composition Guide ✓
Questions this page answers
For GRI 2-21, what data do I need to collect before I start drafting the disclosure?
The page says to prepare three datapoints: pay ratio to median, pay rise ratio, and a method-and-context note. Use those as the starting point for your data request and drafting plan. ↑ section
How do I use the step-by-step preparation section for GRI 2-21 in practice?
Use it as a working checklist to move from data gathering to a draft disclosure. The page is designed to help you prepare the disclosure, set scope and methodology, and get to an assurance-ready position. ↑ section
Who should own the GRI 2-21 data collection in my organisation?
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can source the pay data and explain the method. The page does not assign a fixed owner, so you should align this internally. ↑ section
What should I include in the method and context note for GRI 2-21?
The page flags a method-and-context note as one of the datapoints to prepare, so the note should explain how the figures were put together and the context needed to read them. Keep it tied to the data you actually report and to the scope you have chosen. ↑ section
What evidence should I keep for GRI 2-21 if I want to be assurance-ready?
The page includes an evidence pack with five items and four assurance claims to verify, each with a claim, risk and evidence prompt. Use those materials to build a file that shows how the numbers were prepared and checked. ↑ section
What are the four assurance claims in the GRI 2-21 page and how do I use them?
The page says there are four assurance claims to verify, each linked to a risk and evidence. Use them as a review checklist so you can test whether the disclosure is supported before it is finalised. ↑ section
What are the common mistakes people make when reporting GRI 2-21?
The page lists common reporting gaps and mistakes, so it is useful for a pre-submission check. Use it to spot missing context, weak methodology, or incomplete support before you turn the data into a draft. ↑ section
How do I turn the GRI 2-21 data into a draft disclosure?
The page has a draft-output section with visualisation ideas, narrative starters and a GRI content-index line. Use those to turn your prepared data and method note into a first draft that is easier to review. ↑ section
How should I use the synthetic example disclosure on the GRI 2-21 page?
The example is explicitly synthetic, so treat it as a format guide rather than a model to copy. Use it to see how the quantitative table and narrative can be presented consistently. ↑ section
What is in the GRI 2-21 download centre and how can it help me?
The download centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise preparation and assurance checks, and the PDF as a quick reference. ↑ section
Can I use the 'From company reports' table to find real examples of GRI 2-21 disclosures?
Yes. The page says the table links to real published reports at the pages where the topic is disclosed, which can help you see how others have presented the topic in practice. ↑ section
More questions this page can help with
- GRI 2-21 pay ratio to median: what should I ask HR for?
- GRI 2-21 pay rise ratio: how do I collect the underlying data?
- GRI 2-21 method and context note: what level of detail is enough?
- GRI 2-21 assurance evidence pack: what documents should I put in it?
- GRI 2-21 common reporting gaps: what should I check before sign-off?
- GRI 2-21 workbook: how do I use the .xlsx file to prepare the disclosure?
- GRI 2-21 library card PDF: what is it for and who should use it?
- GRI 2-21 draft output: how do I write the narrative starter from the data?
- GRI 2-21 visualisation ideas: what charts or tables does the page suggest?
- GRI 2-21 content index line: how do I draft the index entry?
- GRI 2-21 from company reports: how do I use the linked examples without copying them?
- GRI 2-21 no ESRS or IFRS equivalent: what does that mean for my reporting workflow?
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
