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GRI 2: General Disclosures·Disclosure GRI 2-30

Collective bargaining agreements

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale GRI.

Passaporto pubblicato

Ultima revisione il 2026-07-23
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da GRI

Standard

GRI 2: General Disclosures

Disclosure GRI 2-30

In vigore

2023-01-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-23

Materiale didattico LRA · Non emesso né approvato da GRI

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale GRI.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
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
+ Mostra i sotto-elementi di GRI 2-30 (checklist di lavoro LRA)

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta migliore

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.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

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

Nota di contesto

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

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 2-30 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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