Kern der Offenlegung
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.
Vorbereiten
Was vor dem Entwurf zu sammeln ist
Haken Sie jedes Feld ab, sobald der Nachweis vorliegt. Eigner sind die Teams, bei denen die Quelldateien üblicherweise liegen.
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Governance body or bodies
Company Secretariat / GovernanceIdentify 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.
Nachweise Governance structure, board or management-committee registers and membership records.
Achten Sie auf The published response for governance body or bodies is incomplete or does not match the supporting records.
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Governance-body gender percentages
Governance / PeoplePercentage of individuals in each gender category within each relevant governance body.
Nachweise Membership-level demographic data and calculation file.
Achten Sie auf The published response for governance-body gender percentages is incomplete or does not match the supporting records.
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Governance-body age percentages
GovernancePercentage under 30, aged 30–50 and over 50 within each relevant governance body.
Nachweise Date-of-birth data, measurement date and calculation file.
Achten Sie auf The published response for governance-body age percentages is incomplete or does not match the supporting records.
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Other governance-body diversity indicators
Governance / PeopleOther relevant diversity percentages, where applicable.
Nachweise Self-identification or governance demographic records and legal assessment.
Achten Sie auf The published response for other governance-body diversity indicators is incomplete or does not match the supporting records.
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Employee categories
People / HRCategories 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.
Nachweise HRIS classification dictionary and GRI 2-7 reconciliation.
Achten Sie auf The published response for employee categories is incomplete or does not match the supporting records.
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Employee-category gender percentages
People / HRPercentage of employees in each gender category within every employee category.
Nachweise HRIS demographic extract and category-level calculation.
Achten Sie auf The published response for employee-category gender percentages is incomplete or does not match the supporting records.
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Employee-category age percentages
People / HRPercentage under 30, aged 30–50 and over 50 within every employee category.
Nachweise Date-of-birth data and calculation workbook.
Achten Sie auf The published response for employee-category age percentages is incomplete or does not match the supporting records.
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Other employee diversity indicators
People / HROther relevant diversity percentages within every employee category, where applicable.
Nachweise Employee self-identification records and methodology.
Achten Sie auf The published response for other employee diversity indicators is incomplete or does not match the supporting records.
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Calculation and omission basis
Sustainability Reporting / HRNumerators, denominators, missing data, aggregation, rounding and any reasons for omission.
Nachweise Calculation methodology and exception log.
Achten Sie auf The published response for calculation and omission basis is incomplete or does not match the supporting records.
Bevor Sie beginnen
- Which formalized governance body or bodies meet the GRI definition?
- Will multiple governance bodies be shown separately or in a clearly explained aggregation?
- What is the total number of individuals in each relevant governance body?
- Which employee categories are used in the organization’s HR system by level or function?
- What is the total number of employees in each employee category?
- Can gender data be reported for each governance body and employee category?
- Can all individuals be allocated to the prescribed age groups: under 30, 30–50 and over 50?
- Are there other indicators of diversity that are relevant for reporting?
- Does the employee population reconcile to the employee data reported under GRI 2-7?
- Are the percentages calculated within each governance body or employee category?
- Are unavailable, undisclosed or legally restricted data handled transparently?
- Can every percentage be traced to its numerator, denominator and source records?
So bereiten Sie es vor
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
Laden Sie Vorbereitungshilfen für GRI 405-1 nach kostenloser E-Mail-Bestätigung 24 Stunden lang herunter. Links zu Originalberichten bleiben öffentlich zugänglich.
Prüfen
Prüfen Sie zu jeder Aussage die Nachweise
We identified the governance body or bodies using the GRI definition.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise Trace the statement to current approved records and the official IFRS source.
For each governance body, the denominator is its total membership.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise Trace the statement to current approved records and the official IFRS source.
We disclosed other governance-body diversity indicators where relevant.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise Trace the statement to current approved records and the official IFRS source.
We disclosed other employee diversity indicators where relevant.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise Trace the statement to current approved records and the official IFRS source.
The published percentages can be reproduced from the underlying numerators and denominators.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise Trace the statement to current approved records and the official IFRS source.
Gender and age percentages reconcile within each governance body and employee category.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise Trace the statement to current approved records and the official IFRS source.
Missing, unavailable or undisclosed data are handled consistently and transparently.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise Trace the statement to current approved records and the official IFRS source.
Counts are not presented as a substitute for the required percentages.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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
So liest es sich im Bericht
Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.
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 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.
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.
Echte Berichte
How 3 companies report it
Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.
MOEVE, S.A.
Partial
Temenos AG
Partial
Companhia Paranaense de Energia - COPEL
Partial| Feld | MOEVE, S.A. | Temenos AG | Companhia Paranaense de Energia - COPEL |
|---|---|---|---|
| Gender split | Nicht gefunden | Nicht gefunden | Nicht gefunden |
| Age bands | Nicht gefunden | Nicht gefunden | Nicht gefunden |
| Other diversity markers | Nicht gefunden | Nicht gefunden | Nicht gefunden |
| Governing group | Nicht gefunden | Nicht gefunden | Nicht gefunden |
| Governance share | Nicht gefunden | Nicht gefunden | Nicht gefunden |
| Worker groups | Nicht gefunden | Nicht gefunden | Nicht gefunden |
| Workforce mix | Nicht gefunden | Nicht gefunden | Nicht gefunden |
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Der Vergleich nutzt Beispiele auf dieser Karte, nicht deren Häufigkeit im Berichtskorpus.
Hinweis, keine Prüfungssicherheit
Verweise auf das Rahmenwerk
Einschlägige GRI-Anforderungen und verwandte Offenlegungen
GRI
GRI 405-1
innerhalb von GRI 405: Diversity and Equal Opportunity
Verwandtes & Entdecken
Mehr in GRI 405 →Gesamten Katalog durchsuchen →Alle Offenlegungen durchsuchen →