GRI Disclosure 102-38

Annual total compensation ratio

Reporting Requirements for Disclosure 102-38

The reporting organization shall report the following information

Please see the General requirements for reporting the management approach

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

How are these related ?   Disclosure of the methodology »
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