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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 Global Reporting Initiative
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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
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 Global Reporting Initiative.
Statut juridique
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.
Passeport publié
Dernière révision le 2026-07-30
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 Global Reporting Initiative
Norme
GRI 202: Market Presence
Disclosure GRI 202-1 · 2016
Dernière révision
2026-07-30
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Pour préparer cette information
Objet de l’information
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.
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.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.
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 |
|---|---|---|---|
| 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 |
＋ Afficher les sous-éléments de GRI 202-1 (liste de travail 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.
Comment le préparer
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.
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 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.
Meilleure demande
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.
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
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.
Note de contexte
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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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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GRI 202-1
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Connexes et exploration
Proportion of senior management hired from the local community → Fiche
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