مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 202: Market Presence·Disclosure GRI 202-2

Proportion of senior management hired from the local community

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 202-2 · 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

The percentage must be calculated using data on full-time employees. The numerator is the number of full-time senior management employees at a significant location who meet the organization’s local criterion, and the denominator is the total number of full-time senior management employees at that location.

GRI explains that senior management hired from the local community includes individuals who were born in, or have the legal right to reside indefinitely in, the same geographic market as the operation. The geographic market can be the surrounding community, a region within a country, or the country as a whole. Current home address or place of recruitment alone does not necessarily demonstrate local status.

The metric is not limited to senior managers newly recruited during the reporting period. It covers the relevant current senior management population at the significant locations of operation. Where different geographic definitions of local are used, the organization should disclose each definition and apply it consistently.

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.

Calculate the percentage for the current full-time senior-management population at each significant location of operation; do not limit the metric to managers hired during the reporting period. Local means born in, or legally entitled to reside indefinitely in, the same geographic market as the operation. Current address or recruitment location alone does not necessarily demonstrate local status. 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
Definition of senior management	Disclosure 202-2 requires an organization to report the percentage of senior management at significant locations of operation that is hired from the local community. The organization must also report the definition it uses for senior management, its geographical definition of local, and its definition of significant locations of operation.	Approved source records, calculation files, reconciliations and review evidence supporting definition of senior management.	People / Payroll / Sustainability reporting
Definition and list of significant locations	Disclosure 202-2 requires an organization to report the percentage of senior management at significant locations of operation that is hired from the local community. The organization must also report the definition it uses for senior management, its geographical definition of local, and its definition of significant locations of operation.	Approved source records, calculation files, reconciliations and review evidence supporting definition and list of significant locations.	People / Payroll / Sustainability reporting
Geographic definition of local	Disclosure 202-2 requires an organization to report the percentage of senior management at significant locations of operation that is hired from the local community. The organization must also report the definition it uses for senior management, its geographical definition of local, and its definition of significant locations of operation. GRI explains that senior management hired from the local community includes individuals who were born in, or have the legal right to reside indefinitely in, the same geographic market as the operation. The geographic market can be the surrounding community, a region within a country, or the country as a whole. Current home address or place of recruitment alone does not necessarily demonstrate local status.	Approved source records, calculation files, reconciliations and review evidence supporting geographic definition of local.	People / Payroll / Sustainability reporting
Full-time employee population	The percentage must be calculated using data on full-time employees. The numerator is the number of full-time senior management employees at a significant location who meet the organization’s local criterion, and the denominator is the total number of full-time senior management employees at that location.	Approved source records, calculation files, reconciliations and review evidence supporting full-time employee population.	People / Payroll / Sustainability reporting
Local senior-management numerator and denominator	The percentage must be calculated using data on full-time employees. The numerator is the number of full-time senior management employees at a significant location who meet the organization’s local criterion, and the denominator is the total number of full-time senior management employees at that location.	Approved source records, calculation files, reconciliations and review evidence supporting local senior-management numerator and denominator.	People / Payroll / Sustainability reporting
Percentage by significant location	Disclosure 202-2 requires an organization to report the percentage of senior management at significant locations of operation that is hired from the local community. The organization must also report the definition it uses for senior management, its geographical definition of local, and its definition of significant locations of operation. The percentage must be calculated using data on full-time employees. The numerator is the number of full-time senior management employees at a significant location who meet the organization’s local criterion, and the denominator is the total number of full-time senior management employees at that location.	Approved source records, calculation files, reconciliations and review evidence supporting percentage by significant location.	People / Payroll / Sustainability reporting
Birth or indefinite-residency evidence	GRI explains that senior management hired from the local community includes individuals who were born in, or have the legal right to reside indefinitely in, the same geographic market as the operation. The geographic market can be the surrounding community, a region within a country, or the country as a whole. Current home address or place of recruitment alone does not necessarily demonstrate local status.	Approved source records, calculation files, reconciliations and review evidence supporting birth or indefinite-residency evidence.	People / Payroll / Sustainability reporting
Current population rather than new hires	The metric is not limited to senior managers newly recruited during the reporting period. It covers the relevant current senior management population at the significant locations of operation. Where different geographic definitions of local are used, the organization should disclose each definition and apply it consistently.	Approved source records, calculation files, reconciliations and review evidence supporting current population rather than new hires.	People / Payroll / Sustainability reporting
Location-specific definitions and consistency	The metric is not limited to senior managers newly recruited during the reporting period. It covers the relevant current senior management population at the significant locations of operation. Where different geographic definitions of local are used, the organization should disclose each definition and apply it consistently.	Approved source records, calculation files, reconciliations and review evidence supporting location-specific definitions and consistency.	People / Payroll / Sustainability reporting

＋ إظهار العناصر الفرعية لـ GRI 202-2 (قائمة عمل LRA)

Disclosure 202-2 requires an organization to report the percentage of senior management at significant locations of operation that is hired from the local community. The organization must also report the definition it uses for senior management, its geographical definition of local, and its definition of significant locations of operation. Disclosure 202-2 requires an organization to report the percentage of senior management at significant locations of operation that is hired from the local community. The organization must also report the definition it uses for senior management, its geographical definition of local, and its definition of significant locations of operation. Disclosure 202-2 requires an organization to report the percentage of senior management at significant locations of operation that is hired from the local community. The organization must also report the definition it uses for senior management, its geographical definition of local, and its definition of significant locations of operation. GRI explains that senior management hired from the local community includes individuals who were born in, or have the legal right to reside indefinitely in, the same geographic market as the operation. The geographic market can be the surrounding community, a region within a country, or the country as a whole. Current home address or place of recruitment alone does not necessarily demonstrate local status. The percentage must be calculated using data on full-time employees. The numerator is the number of full-time senior management employees at a significant location who meet the organization’s local criterion, and the denominator is the total number of full-time senior management employees at that location. The percentage must be calculated using data on full-time employees. The numerator is the number of full-time senior management employees at a significant location who meet the organization’s local criterion, and the denominator is the total number of full-time senior management employees at that location. Disclosure 202-2 requires an organization to report the percentage of senior management at significant locations of operation that is hired from the local community. The organization must also report the definition it uses for senior management, its geographical definition of local, and its definition of significant locations of operation. The percentage must be calculated using data on full-time employees. The numerator is the number of full-time senior management employees at a significant location who meet the organization’s local criterion, and the denominator is the total number of full-time senior management employees at that location. GRI explains that senior management hired from the local community includes individuals who were born in, or have the legal right to reside indefinitely in, the same geographic market as the operation. The geographic market can be the surrounding community, a region within a country, or the country as a whole. Current home address or place of recruitment alone does not necessarily demonstrate local status. The metric is not limited to senior managers newly recruited during the reporting period. It covers the relevant current senior management population at the significant locations of operation. Where different geographic definitions of local are used, the organization should disclose each definition and apply it consistently. The metric is not limited to senior managers newly recruited during the reporting period. It covers the relevant current senior management population at the significant locations of operation. Where different geographic definitions of local are used, the organization should disclose each definition and apply it consistently.

كيفية إعداده

Calculate the percentage for the current full-time senior-management population at each significant location of operation; do not limit the metric to managers hired during the reporting period.

Collect and reconcile the records for: Definition of senior management; Definition and list of significant locations; Geographic definition of local; Full-time employee population; Local senior-management numerator and denominator; Percentage by significant location; Birth or indefinite-residency evidence; Current population rather than new hires; Location-specific definitions and consistency.

Local means born in, or legally entitled to reside indefinitely in, the same geographic market as the operation. Current address or recruitment location alone does not necessarily demonstrate local status.

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 senior-management and significant-location definitions; the location list; geographic local criteria; full-time senior-management roster; birth or indefinite-residency evidence; numerator, denominator and percentage by location; HR reconciliation, privacy controls and definition-change history.

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

Divide full-time senior managers meeting the local criterion at each significant location by the total full-time senior-management population at that location. Disclose and consistently apply each geographic definition.

ملاحظة سياقية

The geographic market can be a surrounding community, a region within a country or the country as a whole. A single universal radius is not required.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 202-2 — 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
Definition of senior management is reported accurately and completely.	The response omits, misclassifies or overstates definition of senior management.	Approved source records, calculation files, reconciliations and review evidence supporting definition of senior management.
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.
Geographic definition of local is reported accurately and completely.	The response omits, misclassifies or overstates geographic definition of local.	Approved source records, calculation files, reconciliations and review evidence supporting geographic definition of local.
Full-time employee population is reported accurately and completely.	The response omits, misclassifies or overstates full-time employee population.	Approved source records, calculation files, reconciliations and review evidence supporting full-time employee population.
Local senior-management numerator and denominator is reported accurately and completely.	The response omits, misclassifies or overstates local senior-management numerator and denominator.	Approved source records, calculation files, reconciliations and review evidence supporting local senior-management numerator and denominator.
Percentage by significant location is reported accurately and completely.	The response omits, misclassifies or overstates percentage by significant location.	Approved source records, calculation files, reconciliations and review evidence supporting percentage by significant location.
Birth or indefinite-residency evidence is reported accurately and completely.	The response omits, misclassifies or overstates birth or indefinite-residency evidence.	Approved source records, calculation files, reconciliations and review evidence supporting birth or indefinite-residency evidence.
Current population rather than new hires is reported accurately and completely.	The response omits, misclassifies or overstates current population rather than new hires.	Approved source records, calculation files, reconciliations and review evidence supporting current population rather than new hires.
Location-specific definitions and consistency is reported accurately and completely.	The response omits, misclassifies or overstates location-specific definitions and consistency.	Approved source records, calculation files, reconciliations and review evidence supporting location-specific definitions and consistency.

حزمة الأدلة المطلوب إعدادها

Approved source records, calculation files, reconciliations and review evidence supporting definition of senior management.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 geographic definition of local.Approved source records, calculation files, reconciliations and review evidence supporting full-time employee population.Approved source records, calculation files, reconciliations and review evidence supporting local senior-management numerator and denominator.Approved source records, calculation files, reconciliations and review evidence supporting percentage by significant location.Approved source records, calculation files, reconciliations and review evidence supporting birth or indefinite-residency evidence.Approved source records, calculation files, reconciliations and review evidence supporting current population rather than new hires.Approved source records, calculation files, reconciliations and review evidence supporting location-specific definitions and consistency.

الثغرات الشائعة في التقارير

Calculating only newly recruited senior managers.

Using part-time managers in the full-time population.

Defining local by current address or recruitment office alone.

Omitting the denominator or location-level percentages.

Using material locations instead of significant locations of operation.

Combining locations that use different definitions without explanation.

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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 202-2؟ 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 202-2

ضمن GRI 202: Market Presence

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Ratios of standard entry level wage by gender compared to local minimum wage → بطاقة تصفّح جميع الإفصاحات ←

تعمّق أكثر · GRI 202-2

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-202-2/

مجانًا · LRA Community

احصل على أدوات GRI 202-2 — 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.