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GRI 202: Market Presence·Disclosure GRI 202-2
Proportion of senior management hired from the local community
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
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.
Published passport
Last reviewed 2026-07-30
Reviewed by
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 educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 202: Market Presence
Disclosure GRI 202-2 · 2016
Last reviewed
2026-07-30
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
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.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| 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 |
＋ Show GRI 202-2 sub-elements (LRA working checklist)
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.
How to prepare it
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.
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 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.
Better request
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.
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
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.
Context note
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.
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Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| 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. |
Evidence pack to prepare
Common reporting gaps
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.
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
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GRI 202-2
within GRI 202: Market Presence
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