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GRI 405: Diversity and Equal Opportunity·Disclosure GRI 405-2

Ratio of basic salary and remuneration of women to men

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 Global Reporting Initiative.

Status giuridico

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.

Apri la fonte ufficiale Global Reporting Initiative ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-08-03
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 Global Reporting Initiative

Standard

GRI 405: Diversity and Equal Opportunity

Disclosure GRI 405-2 · 2016

In vigore

2018-07-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-08-03

Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Per preparare questa informativa
10LRA preparation fields 20affermazioni da verificare 12aree di evidenza

Focus dell’informativa

This disclosure requires the organization to compare the basic salary and remuneration of women and men within comparable employee categories at each significant location of operation.

For every employee category at every significant location, report:

the ratio of women’s basic salary to men’s basic salary; and

the ratio of women’s remuneration to men’s remuneration.

GRI recommends basing remuneration on the average pay of each gender grouping within the employee category.

The organization must also disclose the definition used to identify significant locations of operation.

The ratios should not be replaced by an overall company average, a gender pay gap, a median-only calculation or a separate location ratio and employee-category ratio that are not cross-tabulated.

Disclosure 405-2 does not require an explanation of diversity policies, a conclusion that pay is equal, a year-on-year variance analysis or ratios for every operating location. Management of diversity and equal opportunity is addressed separately through Disclosure 3-3 where the topic is material.

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

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
Definition of significant locations The definition used to determine which locations are significant. Approved reporting methodology and location assessment. Sustainability Reporting / HR
Significant locations Complete list of locations meeting the definition. Legal-entity, office, site or regional register. Finance / HR
Employee categories by location Employee categories present at every significant location, mapped by level or function. HRIS job architecture, grades and mapping workbook. HR / Reward
Women and men population Number of women and men in every location-category combination. HRIS demographic extract and payroll population reconciliation. HR / People Analytics
Average basic salary Average basic salary of women and men for every location-category combination. Payroll and basic-salary calculation workbook. Reward / Payroll
Basic salary ratio Women’s average basic salary divided by men’s average basic salary. Ratio calculation and reviewer check. Reward
Average remuneration Average remuneration of women and men using the documented remuneration definition. Bonus, equity, benefits, overtime and allowance records. Reward / Payroll
Remuneration ratio Women’s average remuneration divided by men’s average remuneration. Ratio calculation and source reconciliation. Reward
Non-calculable combinations Categories or locations with no women or no men and the treatment applied. Population exception report. HR
Methodology and omissions Pay period, currency conversion, working-time basis, exclusions and reasons for omission. Methodology paper and exception log. Sustainability Reporting / Reward
＋ Mostra i sotto-elementi di GRI 405-2 (checklist di lavoro LRA)

Come prepararla

Define significant locations of operation.
Identify every location meeting that definition.
Identify the employee categories present at each location.
Map local grades and job titles to the employee categories.
Obtain the women and men populations for each location-category combination.
Define the basic-salary basis using the GRI definition.
Define remuneration and identify all included additional pay elements.
Calculate average basic salary separately for women and men.
Calculate average remuneration separately for women and men.
Calculate the women-to-men basic-salary ratio.
Calculate the women-to-men remuneration ratio.
Identify combinations for which the ratio cannot be calculated because one gender is absent.
Reconcile employee populations and pay data to HR and payroll records.
Document currency conversion, annualization, working-time treatment, exclusions and estimates.
Present both ratios for each employee category at each significant location.
Verify the final disclosure against GRI 405-2(a)–(b) and Recommendation 2.2.

Richiedi i dati

Request the disclosure evidence

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

Please provide the GRI 405-2 data for [reporting period]. For each location that meets our definition of a significant location of operation, and for every employee category at that location, provide: employee-category name; number of women and men; average basic salary of women; average basic salary of men; women-to-men basic-salary ratio; average remuneration of women; average remuneration of men; women-to-men remuneration ratio; pay elements included in remuneration; currency and conversion basis; treatment of full-time and part-time employees; any exclusions or estimates; and cases in which the ratio cannot be calculated. Please also provide the definition used for significant locations of operation and the source records supporting the calculations.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Richiesta migliore

Please provide the GRI 405-2 data for [reporting period]. For each location that meets our definition of a significant location of operation, and for every employee category at that location, provide: employee-category name; number of women and men; average basic salary of women; average basic salary of men; women-to-men basic-salary ratio; average remuneration of women; average remuneration of men; women-to-men remuneration ratio; pay elements included in remuneration; currency and conversion basis; treatment of full-time and part-time employees; any exclusions or estimates; and cases in which the ratio cannot be calculated. Please also provide the definition used for significant locations of operation and the source records supporting the calculations.

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

The organization defines significant locations of operation as [definition]. For each significant location and employee category, the ratio is calculated by dividing the average basic salary or average remuneration of women by the corresponding average for men. Men’s pay is presented as 1.00.

Nota di contesto

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.

Centro download

Strumenti e moduli per la preparazione

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Gratis · Membri della Community
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
We documented and disclosed the definition used for significant locations of operation.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We included every location that meets that definition, subject to any properly reported reason for omission.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 the employee categories present at each significant location.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Employee categories are based on level or function and reconcile to the 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.
We calculated both ratios for every applicable location-category combination.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The basic-salary ratio uses only elements meeting the GRI definition of basic salary.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The remuneration ratio includes the documented additional remuneration elements.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The ratios are labelled women to men.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Men’s pay is consistently used as the benchmark where ratios are expressed against 1.00 or 100.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 result is a ratio and is not confused with a gender pay-gap percentage.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The average-pay calculation is prepared separately for women and men within the 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.
Any median values are clearly supplementary and do not replace the recommended average-based ratios.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The women and men populations reconcile to HR and payroll records.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The same pay period, currency basis and location-category population are used for both genders.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Basic-salary and remuneration ratios are presented separately.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Location-level and category-level ratios are not presented separately as a substitute for the required cross-tabulation.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Where one gender is absent, the ratio is identified as not calculable rather than reported as zero.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Material exclusions, estimates, annualization methods and currency conversions are documented.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The ratios can be reproduced from the underlying average-pay calculations.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Changes in significant-location definitions or employee-category mappings are explained where necessary for comparability.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

Only a company-wide women-to-men ratio is disclosed.
Ratios are disclosed by employee category but not by significant location of operation.
Ratios are disclosed by location but not by employee category.
Employee-category and location ratios are shown separately rather than for each location-category combination.
Only the basic-salary ratio is disclosed.
Only the remuneration ratio is disclosed.
A bonus ratio is presented instead of the remuneration ratio.
A gender pay-gap percentage is presented instead of a women-to-men ratio.
The ratio direction is unclear.
Women and men are used as opposite benchmarks in different tables.
Median pay is used without the average-pay ratio recommended by GRI.
The employee categories are not defined.
Job levels and functions are combined inconsistently between locations.
The definition of significant locations of operation is missing.
The report lists locations but does not explain why they are considered significant.
Locations are selected only because complete data are available.
Not all locations meeting the disclosed definition are included.
Basic salary includes bonuses or overtime.
Remuneration is presented as basic salary only.
Material remuneration elements are excluded without explanation.
Current payroll rates are compared with actual annual remuneration.
Women’s and men’s data relate to different periods or populations.
Ratios are reported as zero where one gender is absent.
Small groups are omitted without explanation.
Employee categories are aggregated until material pay differences are obscured.
The disclosed ratios cannot be reproduced from source records.

Esempi

Esempi illustrativi

Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno standard.

Illustrative example 1

Illustrative synthetic example — Food manufacturing
Significant locations of operation are defined as production sites employing at least 250 employees or sites identified as operationally critical.
Significant location
Employee category
Basic salary women : men
Remuneration women : men
Midlands plant
Production employees
0.97 : 1.00
0.94 : 1.00
Midlands plant
Supervisors
0.99 : 1.00
0.96 : 1.00
Midlands plant
Management
1.01 : 1.00
0.98 : 1.00
Northern plant
Production employees
0.95 : 1.00
0.92 : 1.00
Northern plant
Supervisors
0.98 : 1.00
0.95 : 1.00
Ratios are based on the average pay of women and men within each employee category at each location. Men’s pay is set as 1.00.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 2

Illustrative synthetic example — Retail distribution
Significant locations of operation are defined as distribution centres with at least 100 employees and any centre responsible for national fulfilment.
Significant location
Employee category
Basic salary women : men
Remuneration women : men
National distribution centre
Warehouse employees
0.99 : 1.00
0.96 : 1.00
National distribution centre
Team leaders
1.00 : 1.00
0.97 : 1.00
National distribution centre
Management
0.98 : 1.00
0.93 : 1.00

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 3

Illustrative treatment — no comparator
The senior-management category at the Dublin location contained women only during the reporting period. A women-to-men ratio could therefore not be calculated.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 4

These examples illustrate structure only. The organization’s actual significant-location definition, employee categories and remuneration elements must be used.
Scenarios to work through

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

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Dr Ross Kurinko

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Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

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GRI

GRI 405-2

all’interno di GRI 405: Diversity and Equal Opportunity

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Correlati ed esplora

Diversity of governance bodies and employees → Scheda Sfoglia tutte le informative →

Altro in GRI 405 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · GRI 405-2

Impara a preparare questa informativa dall’inizio alla fine

This guide covers the two pay ratios and the definition of significant locations of operation required by Disclosure 405-2.

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