Disclosure-BibliothekPraxisleitfaden für jede Berichtsoffenlegung

GRI 202: Market Presence·Disclosure GRI 202-2

Proportion of senior management hired from the local community

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Rechtsstatus

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.

Offizielle Global Reporting Initiative-Quelle öffnen ↗ Teilen

Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-07-30

Geprüft von 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 LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Standard

GRI 202: Market Presence

Disclosure GRI 202-2 · 2016

Gültig ab

2018-07-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-30

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Für diese Offenlegung

9LRA preparation fields 9zu prüfende Aussagen 9Nachweisbereiche

Kern der Offenlegung

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.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

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?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
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

＋ Teilelemente von GRI 202-2 anzeigen (LRA-Arbeitscheckliste)

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.

So bereiten Sie es vor

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.

Daten anfordern

Request the disclosure evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

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.

Bessere Anfrage

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.

Methodenhinweis

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.

Kontexthinweis

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.

Download-Center

Werkzeuge & Formulare zur Vorbereitung

Professionelle Vorbereitungswerkzeuge für GRI 202-2 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.

Kostenlos · Community-Mitglieder

01XLSArbeitsmappe für Vorbereitung & PrüfungDatenpunkte, Risiken, zu prüfende Nachweise, Verantwortliche und Nachweispaket.Kostenlos herunterladen ↧ 02XLSPaket für die DatenanfrageAnfrage-E-Mail, Nachrichtenvorlage, Antwortfelder und Freigabestruktur.Kostenlos herunterladen ↧ 03PDFBibliothekskarteDruckbare einseitige Zusammenfassung dieser Offenlegungskarte.Kostenlos herunterladen ↧

Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
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.

Vorzubereitendes Nachweispaket

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.

Häufige Lücken in der Berichterstattung

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.

✓ LRA KI-Assistent · Mit menschlicher Kontrolle

Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.

Ausprobieren Wie bereite ich GRI 202-2 vor? Welche Daten muss ich erheben? Welche Fehler sollte ich vermeiden?

2 kostenlose Antworten

Verweise auf das Rahmenwerk

Einschlägige GRI-Anforderungen und verwandte Offenlegungen

Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.

GRI

GRI 202-2

innerhalb von GRI 202: Market Presence

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Ratios of standard entry level wage by gender compared to local minimum wage → Karte Alle Offenlegungen durchsuchen →

Mehr in GRI 202 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

Tiefer einsteigen · GRI 202-2

Lernen Sie, diese Offenlegung durchgängig zu erstellen

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) →

Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten

/de/knowledge-hub/disclosure-cards/gri-202-2/

Kostenlos · LRA Community

Holen Sie sich Ihre GRI 202-2-Werkzeuge — kostenlos

Ihre Vorbereitungswerkzeuge sind für Mitglieder der LRA Community und für Studierende kostenlos. Einmal registrieren (kostenlos) und Ihr Download startet sofort — dazu die Disclosure-Bibliothek, Vorlagen und der LRA KI-Assistent.

	Bericht A	Bericht B	Bericht C
Datenpunkt 1	✓ p.213	unklar	✓ p.87
Datenpunkt 2	✓ p.214	—	✓ p.90

Mitglieder sehen die vollständige Abdeckungskarte der Datenpunkte — ✓ mit Seitenangaben — über drei echte Berichte hinweg, in den Worten der Unternehmen selbst.