Remuneration

جهّز

ما يجب جمعه قبل الصياغة

ضع علامة على كل حقل عند وصول الأدلة. المسؤولون هم الفرق التي تحتفظ عادةً بالملفات المصدرية.

• Pay gap figure

  Reward / HR analytics

  Capture the reported percentage difference in pay between the relevant groups, using the organisation’s chosen basis and period consistently.

  الأدلة Payroll extracts, pay-gap calculation workbook, and the underlying employee grouping logic used for the reporting period.

  انتبه إلى The percentage is calculated on a different pay basis or period than the payroll source, so the reported figure does not reconcile to the underlying pay data.

• Pay ratio figure

  Reward / HR analytics

  Capture the reported ratio comparing pay between the relevant pay levels or groups, using one consistent method and reporting period.

  الأدلة Payroll data, ratio calculation file, and the definition used to select the two pay points or groups.

  انتبه إلى The ratio mixes different pay definitions or periods, so the numerator and denominator do not reconcile to the same source population.

كيفية إعداده

اطلب البيانات

Request the pay gap and pay ratio data from Reward / Pay Analytics

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

What pay gap and pay ratio figures should we use for the reporting period, and what source data and method sit behind them?

Use your organisation’s own pay and reward language first, then map it to the reporting disclosure. For example, ask for your pay gap and pay ratio outputs, the underlying pay files, and the method used to calculate them. Keep the request in the terms your team already uses, and check the source material before sign-off.

Subject: Request for pay gap and pay ratio data for [reporting period]

Hello [name/team],

We are preparing the sustainability reporting pack and need your help with the pay gap and pay ratio figures for [reporting period].

Please send:
- the final figures you would use for [reporting period]
- the source file(s) or export(s) used to produce them
- the calculation basis and any assumptions or adjustments
- the population and boundary included
- the internal category labels used in the analysis
- any notes needed to explain the output clearly

If there are multiple versions, please confirm which one is the latest approved version and who reviewed it.

Please share the material by [date]. If anything is unclear, I’m happy to adapt this to your team’s usual terms.

Thanks,
[Your name]

Hi [name] — could you send the latest pay gap and pay ratio figures for [period], plus the source file and any notes on how they were calculated? Please include the boundary, population, and the internal labels used. Thanks.

أمثلة قطاعية

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الإقرار النهائي.

مركز التنزيلات

تحقّق

لكل ادعاء، تحقّق من الأدلة

• We prepared the coverage figure using our own payroll and HR records, then checked that the population included the relevant staff group for the reporting period and that any exclusions were deliberate and documented.

  المخاطر Assurer will probe whether the headcount basis was complete, whether anyone was left out without a clear reason, and whether the period and population used for the calculation were consistent with the published figure.

  الأدلة الواجب فحصها ['Payroll extract and HR master data used for the calculation', 'Population reconciliation showing included and excluded employees', 'Documented scope note explaining any exclusions or boundary choices', 'Version-controlled calculation file with period-end cut-off']

• For the pay-gap figure, we used gross hourly pay data for men and women and built the calculation from the ordinary salary element plus other pay items available across the workforce, with the method set out in our working papers.

  المخاطر Assurer will test whether the pay inputs were defined consistently, whether the same pay components were used across the dataset, and whether the method was applied in a way that could distort the result.

  الأدلة الواجب فحصها ['Calculation methodology note', 'Source payroll data showing gross hourly pay inputs', 'List of pay components included in the model', 'Sample recalculation or spreadsheet audit trail']

• We disclosed the gap figure together with the contextual split by employee group and/or country where that helped explain the result, and we kept the underlying breakdowns that support the published numbers.

  المخاطر Assurer will check whether the contextual breakdowns match the reported figure, whether the grouping logic was applied consistently, and whether the supporting detail can be traced back to source data.

  الأدلة الواجب فحصها ['Segmented calculation outputs by employee group and/or country', 'Source data mapping to each segment', 'Narrative explaining why the contextual split was used', 'Reconciliation from segment totals to the published figure']

• We calculated the annual pay ratio using the full employee population in scope, the base salary element, and the cash, benefits-in-kind and long-term incentive items covered by our pay policy, then checked the result against the source records before sign-off.

  المخاطر Assurer will probe whether the pay elements were selected correctly, whether the employee population was complete, and whether the ratio was recalculated accurately from the underlying records.

  الأدلة الواجب فحصها ['Remuneration policy extracts showing included pay elements', 'Employee population listing used in the ratio', 'Source payroll and reward data for each component', 'Independent recalculation or review sign-off']

• We published the ratio between the top earner and the middle employee after confirming the ranking method, the treatment of the top earner, and the exclusion of that individual from the median population.

  المخاطر Assurer will test whether the ranking and median approach were applied correctly, whether the highest-paid person was handled consistently, and whether the disclosed ratio can be reproduced from the source data.

  الأدلة الواجب فحصها ['Ranking and median calculation worksheet', 'Employee pay dataset used for the ratio', 'Explanation of how the top earner was identified and excluded from the median set', 'Reperformance check or internal review evidence']

• Before publication, we documented the approach used to compile both pay metrics, including the data sources, the calculation steps, and the main judgement calls made in the process.

  المخاطر Assurer will probe whether the methodology was sufficiently clear to reproduce the figures, whether key assumptions were disclosed, and whether the process was applied consistently across both metrics.

  الأدلة الواجب فحصها ['Methodology paper covering both metrics', 'Data lineage from source systems to final disclosure', 'List of assumptions, judgements and exclusions', 'Approval record showing review before publication']

أين تخطئ المسودات

أخطاء يجب تجنبها ومواضع تتطلب حكماً مهنياً

العمود الأيسر يبيّن ما يخطئ فيه المعدّون أثناء الجمع؛ والعمود الأيمن يبيّن أين سيتعيّن عليك اتخاذ حكم مهني وشرحه.

أمثلة

كيف يبدو على صفحة التقرير

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

سلّم الجودة

• أساسي

  Our median pay gap is 12% and our pay ratio is 18:1.

• أفضل

  Our median pay gap is 12% and our pay ratio is 18:1, based on this year’s pay data for our workforce and the chief executive.

• الأفضل

  Our median pay gap is 12% and our pay ratio is 18:1 for this reporting year, using the same pay basis across our workforce and chief executive, and the gap narrowed because bonus payments were lower at the top end.

اختبر فهمك

سيناريوهات للتمرّن

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

Guides that settle this question

ذات صلة واستكشاف

المزيد في ESRS S1 ←تصفّح الفهرس الكامل ←ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة