Annual total compensation ratio
Reporting Requirements for Disclosure 102-38
When compiling the information specified in Disclosure 102-38, the reporting organization shall, for each country of significant operations:
- identify the highest-paid individual for the reporting period, as defined by total compensation;
- calculate the median annual total compensation for all employees, except the highest-paid individual;
- calculate the ratio of the annual total compensation of the highest-paid individual to the median annual total compensation for all employees.
1 Links with other taxonomies
IRIS metric (OI1582) -
Wage Equity »
Ratio of the wages paid during the reporting period to the highest compensated full-time employee (inclusive of bonus, excluding benefits), compared to the lowest paid full-time employee.
Sectors: Wages | Section: Operational impact | 4 related metrics in other taxonomies
Please note:The 'Governance' impact theme filter key in this software reflects Sinzer's definition of Governance.This definition is different from that of the GRI Standards as General Disclosures and Economic topics do not fall under Governance.For more information please consult the GRI Standards.