GRI 2: General Disclosures·Disclosure GRI 2-30
Collective bargaining agreements
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Pasaporte publicado
Última revisión el 2026-07-23
Revisado por
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
Material formativo de LRA · No emitido ni avalado por GRI
Norma
GRI 2: General Disclosures
Disclosure GRI 2-30
Última revisión
2026-07-23
Material formativo de LRA · No emitido ni avalado por GRI
Foco de la divulgación
Disclosure 2-30 requires an organization to report the percentage of its total employees whose working conditions and terms of employment are regulated by one or more collective bargaining agreements.
The percentage must be calculated by dividing the number of employees covered by collective bargaining agreements by the total number of employees reported under Disclosure 2-7-a and multiplying the result by 100. The calculation must therefore use the same entities, employee definition, measurement methodology and reporting-period basis used for GRI 2-7-a.
An employee is covered where the organization is obligated to apply a collective bargaining agreement to that employee. Union membership, union representation, union recognition and works council representation should not be used as substitutes for collective bargaining agreement coverage. The percentage of employees covered can be higher or lower than the percentage of unionized employees.
Employees covered by more than one collective bargaining agreement must be counted only once. If no employees are covered, the organization must report 0%.
Collective bargaining refers to negotiations between one or more employers or employers’ organizations and one or more workers’ organizations, such as trade unions, with the objective of reaching a collective agreement on working conditions and terms of employment and regulating relations between employers and workers.
Collective bargaining agreements can exist at organization, site, industry or national level and can apply to specific occupational or geographic groups. Internal terms such as union deal, staff agreement or operations agreement should be mapped to the official definition before they are included.
For employees not covered by collective bargaining agreements, the organization must report whether their working conditions and terms of employment are influenced or determined based on collective bargaining agreements that cover other employees of the organization or based on collective bargaining agreements from other organizations.
Where neither basis applies, the organization should state this directly. For example: “The working conditions and terms of employment of employees not covered by collective bargaining agreements are not influenced or determined based on collective bargaining agreements covering other employees of the organization or agreements from other organizations. Their remuneration and other terms are determined through the organization’s market-benchmarking and employment-policy processes.”
The requirement concerns the basis used for working conditions and terms of employment; it does not require the organization to state that non-covered employees receive exactly the same terms as covered employees.
Where all employees are covered, the organization can state that there are no non-covered employees to whom GRI 2-30-b applies. Where no employees are covered, the organization must report 0% and still explain whether the working conditions and terms of employment of the employees are based on collective bargaining agreements elsewhere or are not based on any such agreements.
A regional or country breakdown and comparison with industry benchmarks can be reported as optional additional information. They do not replace the organization-wide percentage based on the total employee population reported under GRI 2-7-a.
A policy commitment on freedom of association and collective bargaining is reported under GRI 2-23-b-i or GRI 3-3-c and does not replace the requirements of GRI 2-30.
If the organization does not have collective bargaining agreements, it should report the resulting 0% coverage rather than applying a reason for omission. Reasons for omission are permitted only where required information cannot be reported. In that case, the affected requirement, applicable reason and required explanation must be provided in the GRI content index.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de GRI.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| Collective bargaining agreement coverage | Calculate the percentage of all employees reported under GRI 2-7-a whose working conditions and terms of employment are regulated by collective bargaining agreements. | Dated source records, governance papers and approval evidence supporting collective bargaining agreement coverage. | People / Employee Relations / Legal |
| Basis for non-covered employees' terms | State whether working conditions and terms of employment for non-covered employees are influenced or determined by agreements covering other employees or by agreements from other organisations. | Dated source records, governance papers and approval evidence supporting basis for non-covered employees' terms. | People / Employee Relations / Legal |
Cómo prepararlo
Solicitar los datos
Request the disclosure evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
Provide the GRI 2-7-a employee population, collective-agreement register, employee-level coverage mapping, duplicate removal, calculation workbook and evidence of how non-covered terms are determined.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Solicitud mejor
Provide the GRI 2-7-a employee population, collective-agreement register, employee-level coverage mapping, duplicate removal, calculation workbook and evidence of how non-covered terms are determined.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
Coverage means the organisation is obligated to apply an agreement; do not use union membership, representation, recognition or works councils as proxies.
Nota de contexto
Where all employees are covered, state that there is no non-covered population; optional country breakdowns do not replace the organisation-wide percentage.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para GRI 2-30 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| Collective bargaining agreement coverage is reported accurately and completely. | The response omits, misclassifies or overstates collective bargaining agreement coverage. | Dated source records, governance papers and approval evidence supporting collective bargaining agreement coverage. |
| Basis for non-covered employees' terms is reported accurately and completely. | The response omits, misclassifies or overstates basis for non-covered employees' terms. | Dated source records, governance papers and approval evidence supporting basis for non-covered employees' terms. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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Referencias del marco
Requisitos aplicables de GRI y divulgaciones relacionadas
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GRI
GRI 2-30
dentro de GRI 2: General Disclosures
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