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GRI 202: Market Presence·Disclosure GRI 202-1

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

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Estatus legal

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.

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Pasaporte publicado

Última revisión el 2026-07-30

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 Global Reporting Initiative

Norma

GRI 202: Market Presence

Disclosure GRI 202-1 · 2016

En vigor

2018-07-01

Fuente oficial: Abrir ↗

Última revisión

2026-07-30

Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Para preparar esta divulgación

9LRA preparation fields 9afirmaciones que verificar 9áreas de evidencia

Foco de la divulgación

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.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

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?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Employee applicability assessment	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.	Approved source records, calculation files, reconciliations and review evidence supporting employee applicability assessment.	People / Payroll / Sustainability reporting
Definition and list of significant locations	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.	Approved source records, calculation files, reconciliations and review evidence supporting definition and list of significant locations.	People / Payroll / Sustainability reporting
Standard entry level wage by gender	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.	Approved source records, calculation files, reconciliations and review evidence supporting standard entry level wage by gender.	People / Payroll / Sustainability reporting
Applicable local minimum wage	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.	Approved source records, calculation files, reconciliations and review evidence supporting applicable local minimum wage.	People / Payroll / Sustainability reporting
Entry-level wage ratio by location and gender	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.	Approved source records, calculation files, reconciliations and review evidence supporting entry-level wage ratio by location and gender.	People / Payroll / Sustainability reporting
Other-worker applicability and actions taken	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.	Approved source records, calculation files, reconciliations and review evidence supporting other-worker applicability and actions taken.	People / Payroll / Sustainability reporting
GRI 2-8 worker data and comparable units	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.	Approved source records, calculation files, reconciliations and review evidence supporting gri 2-8 worker data and comparable units.	People / Payroll / Sustainability reporting
Absent or variable 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.	Approved source records, calculation files, reconciliations and review evidence supporting absent or variable local minimum wage.	People / Payroll / Sustainability reporting
Reference minimum wage used	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.	Approved source records, calculation files, reconciliations and review evidence supporting reference minimum wage used.	People / Payroll / Sustainability reporting

＋ Mostrar los subelementos de GRI 202-1 (lista de trabajo de LRA)

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. 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. 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. 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. 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. 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. 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. 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.

Cómo prepararlo

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.

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 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.

Solicitud mejor

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

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.

Nota de contexto

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

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Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
Employee applicability assessment is reported accurately and completely.	The response omits, misclassifies or overstates employee applicability assessment.	Approved source records, calculation files, reconciliations and review evidence supporting employee applicability assessment.
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.
Standard entry level wage by gender is reported accurately and completely.	The response omits, misclassifies or overstates standard entry level wage by gender.	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.	The response omits, misclassifies or overstates applicable local minimum wage.	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.	The response omits, misclassifies or overstates entry-level wage ratio by location and gender.	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.	The response omits, misclassifies or overstates other-worker applicability and actions taken.	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.	The response omits, misclassifies or overstates gri 2-8 worker data and comparable units.	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.	The response omits, misclassifies or overstates absent or variable local minimum wage.	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.	The response omits, misclassifies or overstates reference minimum wage used.	Approved source records, calculation files, reconciliations and review evidence supporting reference minimum wage used.

Paquete de evidencia que preparar

Approved source records, calculation files, reconciliations and review evidence supporting employee applicability assessment.Approved source records, calculation files, reconciliations and review evidence supporting definition and list of significant locations.Approved source records, calculation files, reconciliations and review evidence supporting standard entry level wage by gender.Approved source records, calculation files, reconciliations and review evidence supporting applicable local minimum wage.Approved source records, calculation files, reconciliations and review evidence supporting entry-level wage ratio by location and gender.Approved source records, calculation files, reconciliations and review evidence supporting other-worker applicability and actions taken.Approved source records, calculation files, reconciliations and review evidence supporting gri 2-8 worker data and comparable units.Approved source records, calculation files, reconciliations and review evidence supporting absent or variable local minimum wage.Approved source records, calculation files, reconciliations and review evidence supporting reference minimum wage used.

Carencias habituales en los informes

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.

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