انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 2: General Disclosures·Disclosure GRI 2-30

Collective bargaining agreements

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ GRI.

بطاقة النشر

آخر مراجعة في 2026-07-23
RK راجعه Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London مواد تعليمية من LRA · لم تصدرها أو تعتمدها GRI

المعيار

GRI 2: General Disclosures

Disclosure GRI 2-30

ساري اعتبارًا من

2023-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-07-23

مواد تعليمية من LRA · لم تصدرها أو تعتمدها GRI

جوهر الإفصاح

Disclosure 2-30 requires an organization to report the percentage of its total employees whose working conditions and terms of employment are regulated by one or more collective bargaining agreements.

The percentage must be calculated by dividing the number of employees covered by collective bargaining agreements by the total number of employees reported under Disclosure 2-7-a and multiplying the result by 100. The calculation must therefore use the same entities, employee definition, measurement methodology and reporting-period basis used for GRI 2-7-a.

An employee is covered where the organization is obligated to apply a collective bargaining agreement to that employee. Union membership, union representation, union recognition and works council representation should not be used as substitutes for collective bargaining agreement coverage. The percentage of employees covered can be higher or lower than the percentage of unionized employees.

Employees covered by more than one collective bargaining agreement must be counted only once. If no employees are covered, the organization must report 0%.

Collective bargaining refers to negotiations between one or more employers or employers’ organizations and one or more workers’ organizations, such as trade unions, with the objective of reaching a collective agreement on working conditions and terms of employment and regulating relations between employers and workers.

Collective bargaining agreements can exist at organization, site, industry or national level and can apply to specific occupational or geographic groups. Internal terms such as union deal, staff agreement or operations agreement should be mapped to the official definition before they are included.

For employees not covered by collective bargaining agreements, the organization must report whether their working conditions and terms of employment are influenced or determined based on collective bargaining agreements that cover other employees of the organization or based on collective bargaining agreements from other organizations.

Where neither basis applies, the organization should state this directly. For example: “The working conditions and terms of employment of employees not covered by collective bargaining agreements are not influenced or determined based on collective bargaining agreements covering other employees of the organization or agreements from other organizations. Their remuneration and other terms are determined through the organization’s market-benchmarking and employment-policy processes.”

The requirement concerns the basis used for working conditions and terms of employment; it does not require the organization to state that non-covered employees receive exactly the same terms as covered employees.

Where all employees are covered, the organization can state that there are no non-covered employees to whom GRI 2-30-b applies. Where no employees are covered, the organization must report 0% and still explain whether the working conditions and terms of employment of the employees are based on collective bargaining agreements elsewhere or are not based on any such agreements.

A regional or country breakdown and comparison with industry benchmarks can be reported as optional additional information. They do not replace the organization-wide percentage based on the total employee population reported under GRI 2-7-a.

A policy commitment on freedom of association and collective bargaining is reported under GRI 2-23-b-i or GRI 3-3-c and does not replace the requirements of GRI 2-30.

If the organization does not have collective bargaining agreements, it should report the resulting 0% coverage rather than applying a reason for omission. Reasons for omission are permitted only where required information cannot be reported. In that case, the affected requirement, applicable reason and required explanation must be provided in the GRI content index.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ GRI.

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Collective bargaining agreement coverage Calculate the percentage of all employees reported under GRI 2-7-a whose working conditions and terms of employment are regulated by collective bargaining agreements. Dated source records, governance papers and approval evidence supporting collective bargaining agreement coverage. People / Employee Relations / Legal
Basis for non-covered employees' terms State whether working conditions and terms of employment for non-covered employees are influenced or determined by agreements covering other employees or by agreements from other organisations. Dated source records, governance papers and approval evidence supporting basis for non-covered employees' terms. People / Employee Relations / Legal
+ إظهار العناصر الفرعية لـ GRI 2-30 (قائمة عمل LRA)

كيفية إعداده

Use the same entities, employee definition, measurement method and reporting-period basis as GRI 2-7-a; workers who are not employees are outside the denominator.
Collect and reconcile the records for: Collective bargaining agreement coverage; Basis for non-covered employees' terms.
Count each covered employee once, report 0% where none are covered and still answer the basis question for non-covered employees.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

اطلب البيانات

Request the disclosure evidence

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

Provide the GRI 2-7-a employee population, collective-agreement register, employee-level coverage mapping, duplicate removal, calculation workbook and evidence of how non-covered terms are determined.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

طلب أفضل

Provide the GRI 2-7-a employee population, collective-agreement register, employee-level coverage mapping, duplicate removal, calculation workbook and evidence of how non-covered terms are determined.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

Coverage means the organisation is obligated to apply an agreement; do not use union membership, representation, recognition or works councils as proxies.

ملاحظة سياقية

Where all employees are covered, state that there is no non-covered population; optional country breakdowns do not replace the organisation-wide percentage.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 2-30 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
Collective bargaining agreement coverage is reported accurately and completely.The response omits, misclassifies or overstates collective bargaining agreement coverage.Dated source records, governance papers and approval evidence supporting collective bargaining agreement coverage.
Basis for non-covered employees' terms is reported accurately and completely.The response omits, misclassifies or overstates basis for non-covered employees' terms.Dated source records, governance papers and approval evidence supporting basis for non-covered employees' terms.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

Using union membership as collective bargaining coverage.
Including workers who are not employees in the denominator.
Counting employees covered by several agreements more than once.
Reporting country percentages without the organisation-wide figure.
Using a freedom-of-association policy instead of the required coverage and non-covered-terms answers.
✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ GRI 2-30؟ ما البيانات التي يلزم جمعها؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

GRI

GRI 2-30

ضمن GRI 2: General Disclosures

افتح المصدر الرسمي ←

ذات صلة واستكشاف

المزيد في GRI 2 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

تعمّق أكثر · GRI 2-30

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →
كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/gri-2-30/