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GRI 202: Market Presence·Disclosure GRI 202-2

Proportion of senior management hired from the local community

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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 202-2 · 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

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.

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Antes de empezar

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

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. 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. Have the supporting records and the final response been reconciled?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
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

＋ Mostrar los subelementos de GRI 202-2 (lista de trabajo de LRA)

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.

Cómo prepararlo

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.

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 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.

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

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.

Nota de contexto

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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Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
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.

Paquete de evidencia que preparar

Approved source records, calculation files, reconciliations and review evidence supporting definition of senior management.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 geographic definition of local.Approved source records, calculation files, reconciliations and review evidence supporting full-time employee population.Approved source records, calculation files, reconciliations and review evidence supporting local senior-management numerator and denominator.Approved source records, calculation files, reconciliations and review evidence supporting percentage by significant location.Approved source records, calculation files, reconciliations and review evidence supporting birth or indefinite-residency evidence.Approved source records, calculation files, reconciliations and review evidence supporting current population rather than new hires.Approved source records, calculation files, reconciliations and review evidence supporting location-specific definitions and consistency.

Carencias habituales en los informes

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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