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GRI Training Partner GRI 202 · Market Presence · Disclosure GRI 202-1

Ratios of standard entry level wage by gender compared to local minimum wage

GRI 202-1 · mandatory · metrics + narrative

Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage.

Legal status

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.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

Standard entry level wage means the full-time wage in the lowest employment category. Intern and apprentice wages are not considered entry level wages. The organization reports the definition it uses for significant locations of operation.

When a significant proportion of other workers, excluding employees, performing the organization’s activities are compensated based on wages subject to minimum wage rules, the organization describes the actions taken to determine whether those workers are paid above the minimum wage. GRI recommends using the worker data reported under Disclosure 2-8, converting wage rates to comparable units where necessary and, where applicable, also reporting the relevant entry level wage ratio for these workers.

The organization also reports whether the local minimum wage is absent or variable at significant locations of operation, by gender. Where different minimum wages could be used as the reference, it identifies the minimum wage used.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Employee applicability assessment

    People / Payroll / Sustainability reporting

    Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting employee applicability assessment.

    Watch for The published response for employee applicability assessment is incomplete or does not match the supporting records.

  • Definition and list of significant locations

    People / Payroll / Sustainability reporting

    Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage. Standard entry level wage means the full-time wage in the lowest employment category. Intern and apprentice wages are not considered entry level wages. The organization reports the definition it uses for significant locations of operation.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting definition and list of significant locations.

    Watch for The published response for definition and list of significant locations is incomplete or does not match the supporting records.

  • Standard entry level wage by gender

    People / Payroll / Sustainability reporting

    Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage. Standard entry level wage means the full-time wage in the lowest employment category. Intern and apprentice wages are not considered entry level wages. The organization reports the definition it uses for significant locations of operation.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting standard entry level wage by gender.

    Watch for The published response for standard entry level wage by gender is incomplete or does not match the supporting records.

  • Applicable local minimum wage

    People / Payroll / Sustainability reporting

    Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage. The organization also reports whether the local minimum wage is absent or variable at significant locations of operation, by gender. Where different minimum wages could be used as the reference, it identifies the minimum wage used.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting applicable local minimum wage.

    Watch for The published response for applicable local minimum wage is incomplete or does not match the supporting records.

  • Entry-level wage ratio by location and gender

    People / Payroll / Sustainability reporting

    Disclosure 202-1 applies when a significant proportion of employees are compensated based on wages subject to minimum wage rules. In that case, the organization reports the ratio of the standard entry level wage by gender at significant locations of operation to the applicable local minimum wage.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting entry-level wage ratio by location and gender.

    Watch for The published response for entry-level wage ratio by location and gender is incomplete or does not match the supporting records.

  • Other-worker applicability and actions taken

    People / Payroll / Sustainability reporting

    When a significant proportion of other workers, excluding employees, performing the organization’s activities are compensated based on wages subject to minimum wage rules, the organization describes the actions taken to determine whether those workers are paid above the minimum wage. GRI recommends using the worker data reported under Disclosure 2-8, converting wage rates to comparable units where necessary and, where applicable, also reporting the relevant entry level wage ratio for these workers.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting other-worker applicability and actions taken.

    Watch for The published response for other-worker applicability and actions taken is incomplete or does not match the supporting records.

  • GRI 2-8 worker data and comparable units

    People / Payroll / Sustainability reporting

    When a significant proportion of other workers, excluding employees, performing the organization’s activities are compensated based on wages subject to minimum wage rules, the organization describes the actions taken to determine whether those workers are paid above the minimum wage. GRI recommends using the worker data reported under Disclosure 2-8, converting wage rates to comparable units where necessary and, where applicable, also reporting the relevant entry level wage ratio for these workers.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting gri 2-8 worker data and comparable units.

    Watch for The published response for gri 2-8 worker data and comparable units is incomplete or does not match the supporting records.

  • Absent or variable local minimum wage

    People / Payroll / Sustainability reporting

    The organization also reports whether the local minimum wage is absent or variable at significant locations of operation, by gender. Where different minimum wages could be used as the reference, it identifies the minimum wage used.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting absent or variable local minimum wage.

    Watch for The published response for absent or variable local minimum wage is incomplete or does not match the supporting records.

  • Reference minimum wage used

    People / Payroll / Sustainability reporting

    The organization also reports whether the local minimum wage is absent or variable at significant locations of operation, by gender. Where different minimum wages could be used as the reference, it identifies the minimum wage used.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting reference minimum wage used.

    Watch for The published response for reference minimum wage used is incomplete or does not match the supporting records.

Before you start

  • Apply the employee ratio where a significant proportion of employees is compensated based on wages subject to minimum-wage rules, and report by gender at each significant location of operation.
  • Assess other workers separately. Interns and apprentices are not the standard entry level wage population, and a worker action assessment does not replace the employee ratio.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 202-1 sub-elements (LRA working checklist)

How to prepare it

Apply the employee ratio where a significant proportion of employees is compensated based on wages subject to minimum-wage rules, and report by gender at each significant location of operation.
Collect and reconcile the records for: Employee applicability assessment; Definition and list of significant locations; Standard entry level wage by gender; Applicable local minimum wage; Entry-level wage ratio by location and gender; Other-worker applicability and actions taken; GRI 2-8 worker data and comparable units; Absent or variable local minimum wage; Reference minimum wage used.
Assess other workers separately. Interns and apprentices are not the standard entry level wage population, and a worker action assessment does not replace the employee ratio.
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.

Request the data

Request the disclosure evidence

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

Provide the applicability assessments; significant-location definition and list; lowest full-time employment category; entry-level wage by gender; applicable minimum wage, source and effective date; wage-unit reconciliation; employee ratios; GRI 2-8 worker population and actions taken for other workers.

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

Better request

Provide the applicability assessments; significant-location definition and list; lowest full-time employment category; entry-level wage by gender; applicable minimum wage, source and effective date; wage-unit reconciliation; employee ratios; GRI 2-8 worker population and actions taken for other workers.

Draft your disclosure

Notes that turn data into a disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

Calculate standard entry level wage divided by the applicable local minimum wage using comparable wage units. Use the full-time wage in the lowest employment category, excluding interns and apprentices.

Context note

Where no minimum wage exists or several wages could be used, state the absence or variability and identify the benchmark selected.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 202-1 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

  • Employee applicability assessment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates employee applicability assessment.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting employee applicability assessment.

  • Definition and list of significant locations is reported accurately and completely.

    Risk The response omits, misclassifies or overstates definition and list of significant locations.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting definition and list of significant locations.

  • Standard entry level wage by gender is reported accurately and completely.

    Risk The response omits, misclassifies or overstates standard entry level wage by gender.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting standard entry level wage by gender.

  • Applicable local minimum wage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates applicable local minimum wage.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting applicable local minimum wage.

  • Entry-level wage ratio by location and gender is reported accurately and completely.

    Risk The response omits, misclassifies or overstates entry-level wage ratio by location and gender.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting entry-level wage ratio by location and gender.

  • Other-worker applicability and actions taken is reported accurately and completely.

    Risk The response omits, misclassifies or overstates other-worker applicability and actions taken.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting other-worker applicability and actions taken.

  • GRI 2-8 worker data and comparable units is reported accurately and completely.

    Risk The response omits, misclassifies or overstates gri 2-8 worker data and comparable units.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting gri 2-8 worker data and comparable units.

  • Absent or variable local minimum wage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates absent or variable local minimum wage.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting absent or variable local minimum wage.

  • Reference minimum wage used is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reference minimum wage used.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reference minimum wage used.

Evidence pack to prepare

Common reporting gaps

  • Using actual new-hire pay or average salary as standard entry level wage.
  • Including interns or apprentices in the entry-level category.
  • Publishing one corporate ratio without significant-location detail.
  • Using material sites instead of significant locations of operation.
  • Reporting a living-wage benchmark as the local minimum wage.
  • Omitting actions for applicable workers who are not employees.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 202-1

within GRI 202: Market Presence

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