Zum Kern der Offenlegung springen

Bibliothek für AngabenPraxisleitfäden für jede Berichtsangabe

GRI 405: Diversity and Equal Opportunity·Disclosure GRI 405-1

Diversity of governance bodies and employees

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 405: Diversity and Equal Opportunity 2016 remains the applicable published GRI Topic Standard and is effective for reports or other materials published on or after 1 July 2018. The Diversity and Inclusion exposure draft is not an effective reporting requirement.

Offizielle Global Reporting Initiative-Quelle öffnen Echte Berichte vergleichen → ↗ Teilen
RK Veröffentlichter SteckbriefGeprüft von Dr Ross Kurinko Strategischer ESG-Berater · IFRS S1 & S2 / GRI / ESRS Aktuell zum
GRI und ISSB-IFRS S1 & S2 Certified Global Trainer · PhD, University of Cambridge · ESG-AI-Experte 15+ Jahre Erfahrung mit Offenlegungen von FTSE-100- und Fortune-Global-500-Unternehmen Canary Wharf, London LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt LinkedIn

Standard

GRI 405: Diversity and Equal Opportunity

Disclosure GRI 405-1 · 2016

Gültig ab

2018-07-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-08-03

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

Für diese Offenlegung
9LRA preparation fields 18zu prüfende Aussagen 10Nachweisbereiche 3Berichtsbeispiele

Kern der Offenlegung

This disclosure provides a quantitative measure of diversity within the organization.

The organisation shall report the percentage of individuals within the organisation's governance bodies in each of the following diversity categories: gender; age group (under 30 years old, 30–50 years old, over 50 years old); other indicators of diversity where relevant, such as minority or vulnerable groups.

It shall also report the percentage of employees per employee category in each of the same diversity categories.

The percentages for employees are calculated within each employee category. They are not the percentages that employee categories represent within the total workforce.

Governance bodies should be identified using the GRI definition. Board committees should not be included automatically, and a management committee should not be excluded automatically.

The disclosure does not require a narrative assessment of whether representation is balanced, a description of diversity policies or an explanation of the outcomes of diversity initiatives. Those matters may be relevant to Disclosure 3-3 if diversity and equal opportunity is a material topic.

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

Bevor Sie beginnen

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

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld Was zu erfassen ist Nachweishinweis Verantwortlich
Governance body or bodies Identify each formalized governance body included and its total membership. Report the percentage of individuals within the organisation's governance bodies in each of the following diversity categories: gender; age group (under 30 years old, 30–50 years old, over 50 years old); other indicators of diversity where relevant, such as minority or vulnerable groups. Governance structure, board or management-committee registers and membership records. Company Secretariat / Governance
Governance-body gender percentages Percentage of individuals in each gender category within each relevant governance body. Membership-level demographic data and calculation file. Governance / People
Governance-body age percentages Percentage under 30, aged 30–50 and over 50 within each relevant governance body. Date-of-birth data, measurement date and calculation file. Governance
Other governance-body diversity indicators Other relevant diversity percentages, where applicable. Self-identification or governance demographic records and legal assessment. Governance / People
Employee categories Categories derived from the HR system by level or function, with the total employees in each category. Report the percentage of employees per employee category in each of the same diversity categories. HRIS classification dictionary and GRI 2-7 reconciliation. People / HR
Employee-category gender percentages Percentage of employees in each gender category within every employee category. HRIS demographic extract and category-level calculation. People / HR
Employee-category age percentages Percentage under 30, aged 30–50 and over 50 within every employee category. Date-of-birth data and calculation workbook. People / HR
Other employee diversity indicators Other relevant diversity percentages within every employee category, where applicable. Employee self-identification records and methodology. People / HR
Calculation and omission basis Numerators, denominators, missing data, aggregation, rounding and any reasons for omission. Calculation methodology and exception log. Sustainability Reporting / HR
＋ Teilelemente von GRI 405-1 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Identify all formalized governance bodies that meet the GRI definition.
Determine whether they will be reported separately or through a clearly explained aggregation.
Obtain the total membership and demographic data for each governance body.
Identify the employee categories used in the HR system by level or function.
Reconcile the employee population with Disclosure 2-7 data.
Apply the prescribed age groups: under 30, 30–50 and over 50.
Identify other indicators of diversity where relevant.
Calculate gender and age percentages within each governance body.
Calculate gender and age percentages within each employee category.
Calculate other relevant diversity percentages using clearly defined denominators.
Document missing, unavailable or legally restricted data.
Check for double counting where individuals sit on more than one governance body.
Confirm that counts are not being presented instead of required percentages.
Reperform the calculations and verify the disclosure against GRI 405-1(a)–(b).

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.

Please provide the GRI 405-1 data for [reporting period]. For each relevant governance body, include: body name; total membership; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the measurement date and source. For each employee category, include: employee-category name and level or function; total number of employees in that category; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the calculation source and any missing data. Please calculate percentages within each governance body or employee category, not as a share of the organization’s total workforce.

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

Bessere Anfrage

Please provide the GRI 405-1 data for [reporting period]. For each relevant governance body, include: body name; total membership; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the measurement date and source. For each employee category, include: employee-category name and level or function; total number of employees in that category; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the calculation source and any missing data. Please calculate percentages within each governance body or employee category, not as a share of the organization’s total workforce.

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

Percentages for governance bodies are calculated using the total membership of each relevant body. Percentages for employees are calculated within each employee category. Age is classified as under 30, 30–50 or over 50 in accordance with GRI 405-1.

Kontexthinweis

Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.

Download-Center

Werkzeuge & Formulare zur Vorbereitung

Professionelle Vorbereitungstools für GRI 405-1 — kostenlos mit bestätigtem E-Mail-Zugang. Geben Sie den einmalig zugesandten Code ein und nutzen Sie 24 Stunden lang Downloads, Berichtslinks und den Knowledge Hub AI Assistant.

Kostenlos · E-Mail-Zugang
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
We identified the governance body or bodies using the GRI definition.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We did not automatically include every board committee or exclude a qualifying management committee.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
For each governance body, the denominator is its total membership.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
For each governance body, we disclosed percentages by gender and the prescribed age groups.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We disclosed other governance-body diversity indicators where relevant.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We identified employee categories by level or function using the organization’s HR system.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The employee population reconciles to the data used for GRI 2-7, subject to documented differences.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
For each employee category, the denominator is the total number of employees in that category.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We did not report employee categories merely as percentages of the total workforce.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
For each employee category, we disclosed percentages by gender and the prescribed age groups.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We disclosed other employee diversity indicators where relevant.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We used under 30, 30–50 and over 50 rather than organization-specific age bands.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The published percentages can be reproduced from the underlying numerators and denominators.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Gender and age percentages reconcile within each governance body and employee category.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Missing, unavailable or undisclosed data are handled consistently and transparently.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Any legally restricted or confidential information is addressed through the applicable reason-for-omission requirements.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Individuals serving on more than one governance body are not misleadingly double counted.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Counts are not presented as a substitute for the required percentages.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

Vorzubereitendes Nachweispaket

Häufige Lücken in der Berichterstattung

Only headcounts are disclosed, with no percentages.
Governance-body percentages are limited to gender and omit the prescribed age groups.
Average board age is presented instead of age-group percentages.
Only the Board of Directors is included without assessing other formalized governance bodies.
Every board committee is included without determining whether it meets the governance-body definition.
A management committee meeting the GRI definition is omitted.
Multiple governance bodies are combined without explaining the denominator.
Individuals serving on several bodies are double counted.
Employee categories are reported as shares of total employees.
Gender and age percentages are not calculated within each employee category.
Employee categories are arbitrary labels that do not reflect level or function.
Only management categories are disclosed, while other employee categories are omitted.
Organization-specific age bands are used instead of under 30, 30–50 and over 50.
The employee population does not reconcile to GRI 2-7 data.
Workers who are not employees are included without a clear basis.
Employees with unavailable demographic data are silently excluded from the denominator.
Legal sex data are presented as gender data without explaining the basis.
Other indicators of diversity are omitted even though they are relevant and used in the organization’s monitoring and recording.
Additional diversity indicators are invented solely to populate the table.
The report describes diversity policies but omits the quantitative percentages.
A narrative statement on representation is presented as a substitute for the required breakdowns.
The disclosure cannot be reproduced from the underlying numerators and denominators.

Beispiele

Veranschaulichende Beispiele

Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.

Illustrative example 1

Illustrative synthetic example — Governance bodies
Governance body
Women
Men
Under 30
30–50
Over 50
Board of Directors
40%
60%
0%
40%
60%
Executive Committee
33.3%
66.7%
0%
66.7%
33.3%
Other indicators of diversity should be added where relevant.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 2

Illustrative synthetic example — Employees
Employee category
Women
Men
Under 30
30–50
Over 50
Senior management
35%
65%
0%
55%
45%
Middle management
45%
55%
5%
70%
25%
Technical employees
30%
70%
35%
55%
10%
Administrative employees
65%
35%
40%
50%
10%
Production employees
20%
80%
30%
60%
10%

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 3

Each percentage is calculated within the employee category shown in the first column. The table does not show the share that each employee category represents within total employees.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Unternehmensberichte

Wie Unternehmen GRI 405-1 in der Praxis berichten

Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.

Echte veröffentlichte Berichte
MOEVE, S.A.
Oil and Gas · Spain · 2025 · p.117 ↗
Nebeneinander vergleichen →
MOEVE, S.A.'s 2025 Consolidated Management Report provides detailed data on workforce composition by gender and age, including specific percentages for women and men across various categories on pages 117 and 121. The report also covers diversity markers and governance body composition, with relevant information found on pages 151, 157, and 168. However, there is no evidence regarding worker groups in the report.
Temenos AG
Software and Services · Switzerland · 2025 · p.83 ↗
Nebeneinander vergleichen →
Temenos AG's Sustainability Report 2025 provides detailed coverage of workforce diversity, including gender split with women representing 35% of the total headcount consistently from 2023 to 2025 and targets to increase this to over 35% by 2026 and 40% by 2030 (p.56). The report also includes age band distribution data (p.55) and ethnic group representation in the US at 46% (p.39). Governance diversity and structure are addressed on page 92, but there is no evidence found regarding worker groups in the report.
Companhia Paranaense de Energia - COPEL
Electric Utilities / IPP / Energy Traders · Brazil · 2024 · p.16 ↗
Nebeneinander vergleichen →
Companhia Paranaense de Energia - COPEL's 2024 Integrated Report provides detailed data on gender distribution, showing men constitute a majority across various categories, with percentages such as 86.0% and 94.1% reported on page 260, and workforce gender splits detailed on page 261. Age bands are also covered on page 260, indicating no employees under 30 years old, and other diversity initiatives, including a Diversity Committee and structured admission processes, are noted on page 259. However, the report does not provide specific information on worker groups, which remains unaddressed.

Nebeneinander vergleichen →

✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

Fragen Sie den AI Assistant des Knowledge Hub zu dieser Offenlegung

Get practical answers for your reporting context.

Ausprobieren Wie bereite ich GRI 405-1 vor? Welche Daten muss ich erheben? Wo finde ich ein Beispiel aus einem echten Bericht? Welche Fehler sollte ich vermeiden?

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 405-1

innerhalb von GRI 405: Diversity and Equal Opportunity

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Ratio of basic salary and remuneration of women to men → Karte Alle Offenlegungen durchsuchen →

Mehr in GRI 405 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

Mehr erfahren · GRI 405-1

Lernen Sie, diese Offenlegung durchgängig zu erstellen

This guide covers the two quantitative breakdowns required by Disclosure 405-1.

Verfügbar als zwei Live-Trainingstage online oder vor Ort in London, im Bundle mit einem ESRS-Kurs.

GRI-Training ansehen (ESRS-Bundle) →
Wie diese Bibliothek entsteht 1.211 veröffentlichte Berichte indexiert 315.012 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten
/de/knowledge-hub/disclosure-cards/gri-405-1/