مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 202: Market Presence·Disclosure GRI 202-1

Ratios of standard entry level wage by gender compared to local minimum wage

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 Global Reporting Initiative.

الوضع القانوني

GRI 202: Market Presence 2016 remains applicable at the date of this review and is being revised under GRI's Labor Project. Preparers should monitor the official GRI Standards register.

افتح المصدر الرسمي لـ Global Reporting Initiative ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-07-30

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 Global Reporting Initiative

المعيار

GRI 202: Market Presence

Disclosure GRI 202-1 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-07-30

مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

لإعداد هذا الإفصاح

9LRA preparation fields 9ادعاءات للتحقق 9مجالات الأدلة

جوهر الإفصاح

Standard entry level wage means the full-time wage in the lowest employment category. Intern and apprentice wages are not considered entry level wages. The organization reports the definition it uses for significant locations of operation.

When a significant proportion of other workers, excluding employees, performing the organization’s activities are compensated based on wages subject to minimum wage rules, the organization describes the actions taken to determine whether those workers are paid above the minimum wage. GRI recommends using the worker data reported under Disclosure 2-8, converting wage rates to comparable units where necessary and, where applicable, also reporting the relevant entry level wage ratio for these workers.

The organization also reports whether the local minimum wage is absent or variable at significant locations of operation, by gender. Where different minimum wages could be used as the reference, it identifies the minimum wage used.

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

قبل أن تبدأ

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

Apply the employee ratio where a significant proportion of employees is compensated based on wages subject to minimum-wage rules, and report by gender at each significant location of operation. Assess other workers separately. Interns and apprentices are not the standard entry level wage population, and a worker action assessment does not replace the employee ratio. Have the supporting records and the final response been reconciled?

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد	ما يجب تسجيله	إشارة إلى الدليل	الجهة المسؤولة
Employee applicability assessment	Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage.	Approved source records, calculation files, reconciliations and review evidence supporting employee applicability assessment.	People / Payroll / Sustainability reporting
Definition and list of significant locations	Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage. Standard entry level wage means the full-time wage in the lowest employment category. Intern and apprentice wages are not considered entry level wages. The organization reports the definition it uses for significant locations of operation.	Approved source records, calculation files, reconciliations and review evidence supporting definition and list of significant locations.	People / Payroll / Sustainability reporting
Standard entry level wage by gender	Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage. Standard entry level wage means the full-time wage in the lowest employment category. Intern and apprentice wages are not considered entry level wages. The organization reports the definition it uses for significant locations of operation.	Approved source records, calculation files, reconciliations and review evidence supporting standard entry level wage by gender.	People / Payroll / Sustainability reporting
Applicable local minimum wage	Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage. The organization also reports whether the local minimum wage is absent or variable at significant locations of operation, by gender. Where different minimum wages could be used as the reference, it identifies the minimum wage used.	Approved source records, calculation files, reconciliations and review evidence supporting applicable local minimum wage.	People / Payroll / Sustainability reporting
Entry-level wage ratio by location and gender	Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage.	Approved source records, calculation files, reconciliations and review evidence supporting entry-level wage ratio by location and gender.	People / Payroll / Sustainability reporting
Other-worker applicability and actions taken	When a significant proportion of other workers, excluding employees, performing the organization’s activities are compensated based on wages subject to minimum wage rules, the organization describes the actions taken to determine whether those workers are paid above the minimum wage. GRI recommends using the worker data reported under Disclosure 2-8, converting wage rates to comparable units where necessary and, where applicable, also reporting the relevant entry level wage ratio for these workers.	Approved source records, calculation files, reconciliations and review evidence supporting other-worker applicability and actions taken.	People / Payroll / Sustainability reporting
GRI 2-8 worker data and comparable units	When a significant proportion of other workers, excluding employees, performing the organization’s activities are compensated based on wages subject to minimum wage rules, the organization describes the actions taken to determine whether those workers are paid above the minimum wage. GRI recommends using the worker data reported under Disclosure 2-8, converting wage rates to comparable units where necessary and, where applicable, also reporting the relevant entry level wage ratio for these workers.	Approved source records, calculation files, reconciliations and review evidence supporting gri 2-8 worker data and comparable units.	People / Payroll / Sustainability reporting
Absent or variable local minimum wage	The organization also reports whether the local minimum wage is absent or variable at significant locations of operation, by gender. Where different minimum wages could be used as the reference, it identifies the minimum wage used.	Approved source records, calculation files, reconciliations and review evidence supporting absent or variable local minimum wage.	People / Payroll / Sustainability reporting
Reference minimum wage used	The organization also reports whether the local minimum wage is absent or variable at significant locations of operation, by gender. Where different minimum wages could be used as the reference, it identifies the minimum wage used.	Approved source records, calculation files, reconciliations and review evidence supporting reference minimum wage used.	People / Payroll / Sustainability reporting

＋ إظهار العناصر الفرعية لـ GRI 202-1 (قائمة عمل LRA)

Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage. Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage. Standard entry level wage means the full-time wage in the lowest employment category. Intern and apprentice wages are not considered entry level wages. The organization reports the definition it uses for significant locations of operation. Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage. Standard entry level wage means the full-time wage in the lowest employment category. Intern and apprentice wages are not considered entry level wages. The organization reports the definition it uses for significant locations of operation. Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage. The organization also reports whether the local minimum wage is absent or variable at significant locations of operation, by gender. Where different minimum wages could be used as the reference, it identifies the minimum wage used. Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage. When a significant proportion of other workers, excluding employees, performing the organization’s activities are compensated based on wages subject to minimum wage rules, the organization describes the actions taken to determine whether those workers are paid above the minimum wage. GRI recommends using the worker data reported under Disclosure 2-8, converting wage rates to comparable units where necessary and, where applicable, also reporting the relevant entry level wage ratio for these workers. When a significant proportion of other workers, excluding employees, performing the organization’s activities are compensated based on wages subject to minimum wage rules, the organization describes the actions taken to determine whether those workers are paid above the minimum wage. GRI recommends using the worker data reported under Disclosure 2-8, converting wage rates to comparable units where necessary and, where applicable, also reporting the relevant entry level wage ratio for these workers. The organization also reports whether the local minimum wage is absent or variable at significant locations of operation, by gender. Where different minimum wages could be used as the reference, it identifies the minimum wage used. The organization also reports whether the local minimum wage is absent or variable at significant locations of operation, by gender. Where different minimum wages could be used as the reference, it identifies the minimum wage used.

كيفية إعداده

Apply the employee ratio where a significant proportion of employees is compensated based on wages subject to minimum-wage rules, and report by gender at each significant location of operation.

Collect and reconcile the records for: Employee applicability assessment; Definition and list of significant locations; Standard entry level wage by gender; Applicable local minimum wage; Entry-level wage ratio by location and gender; Other-worker applicability and actions taken; GRI 2-8 worker data and comparable units; Absent or variable local minimum wage; Reference minimum wage used.

Assess other workers separately. Interns and apprentices are not the standard entry level wage population, and a worker action assessment does not replace the employee ratio.

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 applicability assessments; significant-location definition and list; lowest full-time employment category; entry-level wage by gender; applicable minimum wage, source and effective date; wage-unit reconciliation; employee ratios; GRI 2-8 worker population and actions taken for other workers.

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

طلب أفضل

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

Calculate standard entry level wage divided by the applicable local minimum wage using comparable wage units. Use the full-time wage in the lowest employment category, excluding interns and apprentices.

ملاحظة سياقية

Where no minimum wage exists or several wages could be used, state the absence or variability and identify the benchmark selected.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 202-1 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء	المخاطر	الأدلة الواجب فحصها
Employee applicability assessment is reported accurately and completely.	The response omits, misclassifies or overstates employee applicability assessment.	Approved source records, calculation files, reconciliations and review evidence supporting employee applicability assessment.
Definition and list of significant locations is reported accurately and completely.	The response omits, misclassifies or overstates definition and list of significant locations.	Approved source records, calculation files, reconciliations and review evidence supporting definition and list of significant locations.
Standard entry level wage by gender is reported accurately and completely.	The response omits, misclassifies or overstates standard entry level wage by gender.	Approved source records, calculation files, reconciliations and review evidence supporting standard entry level wage by gender.
Applicable local minimum wage is reported accurately and completely.	The response omits, misclassifies or overstates applicable local minimum wage.	Approved source records, calculation files, reconciliations and review evidence supporting applicable local minimum wage.
Entry-level wage ratio by location and gender is reported accurately and completely.	The response omits, misclassifies or overstates entry-level wage ratio by location and gender.	Approved source records, calculation files, reconciliations and review evidence supporting entry-level wage ratio by location and gender.
Other-worker applicability and actions taken is reported accurately and completely.	The response omits, misclassifies or overstates other-worker applicability and actions taken.	Approved source records, calculation files, reconciliations and review evidence supporting other-worker applicability and actions taken.
GRI 2-8 worker data and comparable units is reported accurately and completely.	The response omits, misclassifies or overstates gri 2-8 worker data and comparable units.	Approved source records, calculation files, reconciliations and review evidence supporting gri 2-8 worker data and comparable units.
Absent or variable local minimum wage is reported accurately and completely.	The response omits, misclassifies or overstates absent or variable local minimum wage.	Approved source records, calculation files, reconciliations and review evidence supporting absent or variable local minimum wage.
Reference minimum wage used is reported accurately and completely.	The response omits, misclassifies or overstates reference minimum wage used.	Approved source records, calculation files, reconciliations and review evidence supporting reference minimum wage used.

حزمة الأدلة المطلوب إعدادها

Approved source records, calculation files, reconciliations and review evidence supporting employee applicability assessment.Approved source records, calculation files, reconciliations and review evidence supporting definition and list of significant locations.Approved source records, calculation files, reconciliations and review evidence supporting standard entry level wage by gender.Approved source records, calculation files, reconciliations and review evidence supporting applicable local minimum wage.Approved source records, calculation files, reconciliations and review evidence supporting entry-level wage ratio by location and gender.Approved source records, calculation files, reconciliations and review evidence supporting other-worker applicability and actions taken.Approved source records, calculation files, reconciliations and review evidence supporting gri 2-8 worker data and comparable units.Approved source records, calculation files, reconciliations and review evidence supporting absent or variable local minimum wage.Approved source records, calculation files, reconciliations and review evidence supporting reference minimum wage used.

الثغرات الشائعة في التقارير

Using actual new-hire pay or average salary as standard entry level wage.

Including interns or apprentices in the entry-level category.

Publishing one corporate ratio without significant-location detail.

Using material sites instead of significant locations of operation.

Reporting a living-wage benchmark as the local minimum wage.

Omitting actions for applicable workers who are not employees.

✓ مساعد LRA الذكي · بإشراف بشري

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 202-1؟ 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 202-1

ضمن GRI 202: Market Presence

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Proportion of senior management hired from the local community → بطاقة تصفّح جميع الإفصاحات ←

تعمّق أكثر · GRI 202-1

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-202-1/

مجانًا · LRA Community

احصل على أدوات GRI 202-1 — مجانًا

أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

	التقرير أ	التقرير ب	التقرير ج
نقطة بيانات 1	✓ p.213	غير واضح	✓ p.87
نقطة بيانات 2	✓ p.214	—	✓ p.90

يرى الأعضاء خريطة التغطية الكاملة لنقاط البيانات — ✓ مع الإشارات إلى الصفحات — عبر ثلاثة تقارير حقيقية، بكلمات الشركات نفسها.