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GRI 2: General Disclosures·Disclosure GRI 2-30

Collective bargaining agreements

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle GRI.

Passeport publié

Dernière révision le 2026-07-23
RK Révisé par 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 Support pédagogique LRA · Non publié ni approuvé par GRI

Norme

GRI 2: General Disclosures

Disclosure GRI 2-30

En vigueur

2023-01-01

Source officielle : Ouvrir ↗

Dernière révision

2026-07-23

Support pédagogique LRA · Non publié ni approuvé par GRI

Objet de l’information

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.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle GRI.

Avant de commencer

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Préparation

Informations clés à préparer

Champ à préparer Ce qu’il faut recueillir Indice de preuve 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
+ Afficher les sous-éléments de GRI 2-30 (liste de travail LRA)

Comment le préparer

Use the same entities, employee definition, measurement method and reporting-period basis as GRI 2-7-a; workers who are not employees are outside the denominator.
Collect and reconcile the records for: Collective bargaining agreement coverage; Basis for non-covered employees' terms.
Count each covered employee once, report 0% where none are covered and still answer the basis question for non-covered employees.
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.

Demander les données

Request the disclosure evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

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.

Meilleure demande

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.

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

Coverage means the organisation is obligated to apply an agreement; do not use union membership, representation, recognition or works councils as proxies.

Note de contexte

Where all employees are covered, state that there is no non-covered population; optional country breakdowns do not replace the organisation-wide percentage.

Centre de téléchargement

Outils et formulaires de préparation

Outils de préparation professionnels pour GRI 2-30 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
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.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

Using union membership as collective bargaining coverage.
Including workers who are not employees in the denominator.
Counting employees covered by several agreements more than once.
Reporting country percentages without the organisation-wide figure.
Using a freedom-of-association policy instead of the required coverage and non-covered-terms answers.
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Exigences GRI applicables et informations connexes

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Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens
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