Benefits provided to full-time employees that are not provided to temporary or part-time employees
Reporting Requirements for Disclosure 401-2
i. life insurance; ii. health care; iii. disability and invalidity coverage; iv. parental leave; v. retirement provision; vi. stock ownership; vii. others.
When compiling the information specified in Disclosure 401-2, the reporting organization shall:
- exclude in-kind benefits such as provision of sports or child day care facilities, free meals during working time, and similar general employee welfare programs.
3 Links with other taxonomies
IRIS metric (OI4061) -
Healthcare Benefits Participants »
Number of full-time employees who received healthcare benefits through the organization's programs during the reporting period.
Sectors: Employees | Section: Operational impact | 4 related metrics in other taxonomies
IRIS metric (OI2742) -
Employment Benefits »
Describes the benefits that are provided to full-time employees of the organization during the reporting period.
Sectors: Social Policies | Section: Operational impact | 2 related metrics in other taxonomies
IRIS metric (OI1503) -
Healthcare Benefits Premium Covered »
Percentage of a full-time employee's healthcare premium that is covered. This should be based on benefits available to full-time employees as of the end of the reporting period.
Sectors: Social Policies | Section: Operational impact | 3 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.