GRI 405: Diversity and Equal Opportunity·Disclosure GRI 405-1
Diversity of governance bodies and employees
Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.
Juridische status
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.
Gepubliceerd paspoort
Laatst beoordeeld op 2026-08-03
Beoordeeld door
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
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative
Standaard
GRI 405: Diversity and Equal Opportunity
Disclosure GRI 405-1 · 2016
Laatst beoordeeld
2026-08-03
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative
Kern van de disclosure
This disclosure provides a quantitative measure of diversity within the organization.
The organization shall report the percentage of individuals within its governance bodies by gender, the prescribed age groups and other indicators of diversity where relevant.
It shall also report, for every employee category, the percentage of employees by the same diversity dimensions.
The percentages for employees are calculated within each employee category. They are not the percentages that employee categories represent within the total workforce.
Governance bodies should be identified using the GRI definition. Board committees should not be included automatically, and a management committee should not be excluded automatically.
The disclosure does not require a narrative assessment of whether representation is balanced, a description of diversity policies or an explanation of the outcomes of diversity initiatives. Those matters may be relevant to Disclosure 3-3 if diversity and equal opportunity is a material topic.
Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.
Voordat u begint
Voordat u begint
Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.
Voorbereiding
Belangrijkste voor te bereiden informatie
| Voorbereidingsveld | Wat vast te leggen | Aanwijzing voor bewijs | Eigenaar |
|---|---|---|---|
| Governance body or bodies | Identify each formalized governance body included and its total membership. | Governance structure, board or management-committee registers and membership records. | Company Secretariat / Governance |
| Governance-body gender percentages | Percentage of individuals in each gender category within each relevant governance body. | Membership-level demographic data and calculation file. | Governance / People |
| Governance-body age percentages | Percentage under 30, aged 30–50 and over 50 within each relevant governance body. | Date-of-birth data, measurement date and calculation file. | Governance |
| Other governance-body diversity indicators | Other relevant diversity percentages, where applicable. | Self-identification or governance demographic records and legal assessment. | Governance / People |
| Employee categories | Categories derived from the HR system by level or function, with the total employees in each category. | HRIS classification dictionary and GRI 2-7 reconciliation. | People / HR |
| Employee-category gender percentages | Percentage of employees in each gender category within every employee category. | HRIS demographic extract and category-level calculation. | People / HR |
| Employee-category age percentages | Percentage under 30, aged 30–50 and over 50 within every employee category. | Date-of-birth data and calculation workbook. | People / HR |
| Other employee diversity indicators | Other relevant diversity percentages within every employee category, where applicable. | Employee self-identification records and methodology. | People / HR |
| Calculation and omission basis | Numerators, denominators, missing data, aggregation, rounding and any reasons for omission. | Calculation methodology and exception log. | Sustainability Reporting / HR |
Hoe u dit voorbereidt
De gegevens opvragen
Request the disclosure evidence
Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.
Please provide the GRI 405-1 data for [reporting period]. For each relevant governance body, include: body name; total membership; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the measurement date and source. For each employee category, include: employee-category name and level or function; total number of employees in that category; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the calculation source and any missing data. Please calculate percentages within each governance body or employee category, not as a share of the organization’s total workforce.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Beter verzoek
Please provide the GRI 405-1 data for [reporting period]. For each relevant governance body, include: body name; total membership; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the measurement date and source. For each employee category, include: employee-category name and level or function; total number of employees in that category; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the calculation source and any missing data. Please calculate percentages within each governance body or employee category, not as a share of the organization’s total workforce.
Stel uw disclosure op
Notities die gegevens tot een disclosure maken
LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.
Methodenotitie
Percentages for governance bodies are calculated using the total membership of each relevant body. Percentages for employees are calculated within each employee category. Age is classified as under 30, 30–50 or over 50 in accordance with GRI 405-1.
Contextnotitie
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.
Downloadcentrum
Hulpmiddelen en formulieren voor de voorbereiding
Professionele voorbereidingshulpmiddelen voor GRI 405-1 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.
Assurance-gereedheid
Controleer bij elke bewering het bewijs
| Bewering | Risico | Te controleren bewijs |
|---|---|---|
| We identified the governance body or bodies using the GRI definition. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We did not automatically include every board committee or exclude a qualifying management committee. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| For each governance body, the denominator is its total membership. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| For each governance body, we disclosed percentages by gender and the prescribed age groups. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We disclosed other governance-body diversity indicators where relevant. | 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 employee categories by level or function using the organization’s 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. |
| The employee population reconciles to the data used for GRI 2-7, subject to documented differences. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| For each employee category, the denominator is the total number of employees in that category. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We did not report employee categories merely as percentages of the total workforce. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| For each employee category, we disclosed percentages by gender and the prescribed age groups. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We disclosed other employee diversity indicators where relevant. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We used under 30, 30–50 and over 50 rather than organization-specific age bands. | 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 percentages can be reproduced from the underlying numerators and denominators. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Gender and age percentages reconcile within each governance body and 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. |
| Missing, unavailable or undisclosed data are handled consistently and transparently. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Any legally restricted or confidential information is addressed through the applicable reason-for-omission requirements. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Individuals serving on more than one governance body are not misleadingly double counted. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Counts are not presented as a substitute for the required percentages. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
Voor te bereiden bewijsdossier
Veelvoorkomende hiaten in de rapportage
Voorbeelden
Illustratieve voorbeelden
Synthetisch, geschreven door LRA — niet afkomstig uit een bedrijfsrapport en geen tekst uit een standaard.
Illustrative synthetic example — Governance bodies
Governance body
Women
Men
Under 30
30–50
Over 50
Board of Directors
40%
60%
0%
40%
60%
Executive Committee
33.3%
66.7%
0%
66.7%
33.3%
Other indicators of diversity should be added where relevant.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Illustrative synthetic example — Employees
Employee category
Women
Men
Under 30
30–50
Over 50
Senior management
35%
65%
0%
55%
45%
Middle management
45%
55%
5%
70%
25%
Technical employees
30%
70%
35%
55%
10%
Administrative employees
65%
35%
40%
50%
10%
Production employees
20%
80%
30%
60%
10%
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Each percentage is calculated within the employee category shown in the first column. The table does not show the share that each employee category represents within total employees.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Bedrijfsrapporten
Hoe bedrijven GRI 405-1 in de praktijk rapporteren
Voorbeelden van volledige en gedeeltelijke rapportagepraktijk. Dit zijn op bewijs gebaseerde analyses, geen sjablonen om over te nemen.
Moeve’s 2025 Consolidated Management Report provides strong quantitative coverage of GRI 405-1.
Page 117 presents employees by gender, age and employee category and also reports members of governing bodies by gender and age.
The current card should:
use page 117 as the principal evidence;
remove page 121 employee-departure information because turnover is not part of GRI 405-1;
remove the absence of narrative discussion about diversity policies or outcomes as a gap;
assess whether all relevant governance bodies and employee categories are covered;
assess whether other indicators of diversity are relevant rather than assuming they are mandatory; and
assess the denominator logic and percentage presentation rather than requiring qualitative interpretation.
The report’s quantitative table is directly aligned with the core gender and age requirements.
Temenos provides substantial quantitative information relevant to GRI 405-1 on pages 77–78.
The report presents:
gender data by employee category, employee level and function;
age data using the required under-30, 30–50 and over-50 groups;
Board of Directors and Executive Committee percentages by gender and age; and
an additional diversity-group breakdown for US employees.
The current card should:
replace the principal page reference to page 56 with pages 77–78;
remove employee turnover as an expected element of GRI 405-1;
remove the absence of unspecified narrative items as a gap;
recognise the US diversity-group data as an additional diversity indicator;
assess whether gender and age percentages are presented clearly for every employee category used; and
check that figures shown as counts are accompanied by, or can be distinguished from, the required percentages.
The substantive dashboard provides governance-body gender and age percentages and extensive employee diversity information.
COPEL’s report should be assessed primarily against its quantitative diversity tables on pages 260–261.
The current card places excessive emphasis on the Diversity Committee, admission processes and governance roles. Those disclosures can support the management approach but do not satisfy the quantitative requirements of GRI 405-1.
The revised review should determine:
whether the relevant governance bodies are reported by gender and the prescribed age groups;
whether employees are reported within each employee category by gender and age;
whether the employee-category denominators are correct;
whether figures are percentages rather than only headcounts;
whether other indicators of diversity are relevant; and
whether page 305 is a content index or substantive disclosure.
Do not identify the absence of additional diversity dimensions or narrative discussion as an automatic gap. The current card itself confirms that quantitative gender and age data are reported on pages 260–261.
Vraag de Study Studio AI-assistent naar deze disclosure
Krijg praktische antwoorden voor uw rapportagecontext. Uw eerste twee antwoorden zijn gratis — word gratis lid van LRA Community om zonder limiet door te gaan.
Verwijzingen naar het raamwerk
Relevante GRI-vereisten en verwante disclosures
Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.
GRI
GRI 405-1
binnen GRI 405: Diversity and Equal Opportunity
Gerelateerd & verkennen
Meer in GRI 405 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →
Verder verdiepen · GRI 405-1
Leer deze disclosure van begin tot eind op te stellen
This guide covers the two quantitative breakdowns required by Disclosure 405-1.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Ontvang uw GRI 405-1-hulpmiddelen — gratis
Uw voorbereidingshulpmiddelen zijn gratis voor leden van LRA Community en voor studenten. Registreer u eenmalig (gratis) en uw download start meteen — plus de Disclosure-bibliotheek, sjablonen en de LRA AI-assistent.
Gelukt — uw download begint
Uw bestand wordt nu gedownload. Ook uw Community-Cabinet — met de Disclosure-bibliotheek, sjablonen en de LRA AI-assistent — staat klaar.
Open uw Cabinet →