GRI 405: Diversity and Equal Opportunity·Disclosure GRI 405-1
Diversity of governance bodies and employees
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 405: Diversity and Equal Opportunity 2016 remains the applicable published GRI Topic Standard and is effective for reports or other materials published on or after 1 July 2018. The Diversity and Inclusion exposure draft is not an effective reporting requirement.
Pasaporte publicado
Última revisión el 2026-08-03
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 405: Diversity and Equal Opportunity
Disclosure GRI 405-1 · 2016
Última revisión
2026-08-03
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Foco de la divulgación
This disclosure provides a quantitative measure of diversity within the organization.
The organization shall report the percentage of individuals within its governance bodies by gender, the prescribed age groups and other indicators of diversity where relevant.
It shall also report, for every employee category, the percentage of employees by the same diversity dimensions.
The percentages for employees are calculated within each employee category. They are not the percentages that employee categories represent within the total workforce.
Governance bodies should be identified using the GRI definition. Board committees should not be included automatically, and a management committee should not be excluded automatically.
The disclosure does not require a narrative assessment of whether representation is balanced, a description of diversity policies or an explanation of the outcomes of diversity initiatives. Those matters may be relevant to Disclosure 3-3 if diversity and equal opportunity is a material topic.
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
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 |
|---|---|---|---|
| Governance body or bodies | Identify each formalized governance body included and its total membership. | Governance structure, board or management-committee registers and membership records. | Company Secretariat / Governance |
| Governance-body gender percentages | Percentage of individuals in each gender category within each relevant governance body. | Membership-level demographic data and calculation file. | Governance / People |
| Governance-body age percentages | Percentage under 30, aged 30–50 and over 50 within each relevant governance body. | Date-of-birth data, measurement date and calculation file. | Governance |
| Other governance-body diversity indicators | Other relevant diversity percentages, where applicable. | Self-identification or governance demographic records and legal assessment. | Governance / People |
| Employee categories | Categories derived from the HR system by level or function, with the total employees in each category. | HRIS classification dictionary and GRI 2-7 reconciliation. | People / HR |
| Employee-category gender percentages | Percentage of employees in each gender category within every employee category. | HRIS demographic extract and category-level calculation. | People / HR |
| Employee-category age percentages | Percentage under 30, aged 30–50 and over 50 within every employee category. | Date-of-birth data and calculation workbook. | People / HR |
| Other employee diversity indicators | Other relevant diversity percentages within every employee category, where applicable. | Employee self-identification records and methodology. | People / HR |
| Calculation and omission basis | Numerators, denominators, missing data, aggregation, rounding and any reasons for omission. | Calculation methodology and exception log. | Sustainability Reporting / HR |
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.
Please provide the GRI 405-1 data for [reporting period]. For each relevant governance body, include: body name; total membership; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the measurement date and source. For each employee category, include: employee-category name and level or function; total number of employees in that category; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the calculation source and any missing data. Please calculate percentages within each governance body or employee category, not as a share of the organization’s total workforce.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Solicitud mejor
Please provide the GRI 405-1 data for [reporting period]. For each relevant governance body, include: body name; total membership; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the measurement date and source. For each employee category, include: employee-category name and level or function; total number of employees in that category; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the calculation source and any missing data. Please calculate percentages within each governance body or employee category, not as a share of the organization’s total workforce.
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
Percentages for governance bodies are calculated using the total membership of each relevant body. Percentages for employees are calculated within each employee category. Age is classified as under 30, 30–50 or over 50 in accordance with GRI 405-1.
Nota de contexto
Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| We identified the governance body or bodies using the GRI definition. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We did not automatically include every board committee or exclude a qualifying management committee. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| For each governance body, the denominator is its total membership. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| For each governance body, we disclosed percentages by gender and the prescribed age groups. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We disclosed other governance-body diversity indicators where relevant. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We identified employee categories by level or function using the organization’s HR system. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The employee population reconciles to the data used for GRI 2-7, subject to documented differences. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| For each employee category, the denominator is the total number of employees in that category. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We did not report employee categories merely as percentages of the total workforce. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| For each employee category, we disclosed percentages by gender and the prescribed age groups. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We disclosed other employee diversity indicators where relevant. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We used under 30, 30–50 and over 50 rather than organization-specific age bands. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The published percentages can be reproduced from the underlying numerators and denominators. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Gender and age percentages reconcile within each governance body and employee category. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Missing, unavailable or undisclosed data are handled consistently and transparently. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Any legally restricted or confidential information is addressed through the applicable reason-for-omission requirements. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Individuals serving on more than one governance body are not misleadingly double counted. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Counts are not presented as a substitute for the required percentages. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
Paquete de evidencia que preparar
Carencias habituales en los informes
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
Illustrative synthetic example — Governance bodies
Governance body
Women
Men
Under 30
30–50
Over 50
Board of Directors
40%
60%
0%
40%
60%
Executive Committee
33.3%
66.7%
0%
66.7%
33.3%
Other indicators of diversity should be added where relevant.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Illustrative synthetic example — Employees
Employee category
Women
Men
Under 30
30–50
Over 50
Senior management
35%
65%
0%
55%
45%
Middle management
45%
55%
5%
70%
25%
Technical employees
30%
70%
35%
55%
10%
Administrative employees
65%
35%
40%
50%
10%
Production employees
20%
80%
30%
60%
10%
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Each percentage is calculated within the employee category shown in the first column. The table does not show the share that each employee category represents within total employees.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Informes de empresas
Cómo informan las empresas sobre GRI 405-1 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Moeve’s 2025 Consolidated Management Report provides strong quantitative coverage of GRI 405-1.
Page 117 presents employees by gender, age and employee category and also reports members of governing bodies by gender and age.
The current card should:
use page 117 as the principal evidence;
remove page 121 employee-departure information because turnover is not part of GRI 405-1;
remove the absence of narrative discussion about diversity policies or outcomes as a gap;
assess whether all relevant governance bodies and employee categories are covered;
assess whether other indicators of diversity are relevant rather than assuming they are mandatory; and
assess the denominator logic and percentage presentation rather than requiring qualitative interpretation.
The report’s quantitative table is directly aligned with the core gender and age requirements.
Temenos provides substantial quantitative information relevant to GRI 405-1 on pages 77–78.
The report presents:
gender data by employee category, employee level and function;
age data using the required under-30, 30–50 and over-50 groups;
Board of Directors and Executive Committee percentages by gender and age; and
an additional diversity-group breakdown for US employees.
The current card should:
replace the principal page reference to page 56 with pages 77–78;
remove employee turnover as an expected element of GRI 405-1;
remove the absence of unspecified narrative items as a gap;
recognise the US diversity-group data as an additional diversity indicator;
assess whether gender and age percentages are presented clearly for every employee category used; and
check that figures shown as counts are accompanied by, or can be distinguished from, the required percentages.
The substantive dashboard provides governance-body gender and age percentages and extensive employee diversity information.
COPEL’s report should be assessed primarily against its quantitative diversity tables on pages 260–261.
The current card places excessive emphasis on the Diversity Committee, admission processes and governance roles. Those disclosures can support the management approach but do not satisfy the quantitative requirements of GRI 405-1.
The revised review should determine:
whether the relevant governance bodies are reported by gender and the prescribed age groups;
whether employees are reported within each employee category by gender and age;
whether the employee-category denominators are correct;
whether figures are percentages rather than only headcounts;
whether other indicators of diversity are relevant; and
whether page 305 is a content index or substantive disclosure.
Do not identify the absence of additional diversity dimensions or narrative discussion as an automatic gap. The current card itself confirms that quantitative gender and age data are reported on pages 260–261.
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Referencias del marco
Requisitos aplicables de GRI y divulgaciones relacionadas
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GRI
GRI 405-1
dentro de GRI 405: Diversity and Equal Opportunity
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Profundizar · GRI 405-1
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