Benefits provided to full-time employees that are not provided to temporary or part-time employees

Kern der Offenlegung

Disclosure 401-2 requires an organization to report, by significant locations of operation, the standard benefits that are typically offered to the majority of its full-time employees but are not provided to temporary or part-time employees.

The organization must address, at a minimum, life insurance, health care, disability and invalidity coverage, parental leave, retirement provision and stock ownership, together with any other relevant standard benefit.

Full-time, part-time and temporary employment are separate employment characteristics. Full-time status concerns working hours, while temporary status concerns the limited duration of an employment contract. Do not use “permanent employee” as a substitute for “full-time employee”, and do not automatically treat agency workers as temporary employees of the reporting organization.

A standard benefit is a benefit typically offered to the majority of full-time employees. It does not need to be available to every individual full-time employee. The organization should explain material eligibility conditions and local exceptions.

When compiling the disclosure, exclude in-kind benefits such as sports or childcare facilities, free meals during working time and similar general employee welfare programs.

The organization must also report the definition it uses for “significant locations of operation”. GRI does not prescribe a numerical threshold. The organization should select an appropriate definition, explain it and apply it consistently.

If required information for a benefit category, employee type or significant location cannot be reported, apply the relevant reason for omission in the GRI content index.

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