GRI 2: General Disclosures·Disclosure GRI 2-30
Collective bargaining agreements
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Passaporto pubblicato
Ultima revisione il 2026-07-23
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
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 |
Come prepararla
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
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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
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Riferimenti al framework
Requisiti GRI pertinenti e informative correlate
Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.
GRI
GRI 2-30
all’interno di GRI 2: General Disclosures
Correlati ed esplora
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Approfondisci · GRI 2-30
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