GRI Disclosure 102-39

Percentage increase in annual total compensation ratio

Reporting Requirements for Disclosure 102-39

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 102-39, 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 percentage increase in the highest-paid individuals compensation from prior period to the reporting period;
  • calculate median annual total compensation for all employees except the highest-paid individual;
  • calculate the percentage increase of the median annual total compensation from the previous reporting period to the current reporting period;
  • calculate the ratio of the annual total compensation percentage increase of the highest-paid individual to the median annual total compensation percentage increase for all employees.
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