GRI Disclosure 401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Reporting Requirements for Disclosure 401-2

The reporting organization shall report the following information

401-2.A
Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum: »

i. life insurance; ii. health care; iii. disability and invalidity coverage; iv. parental leave; v. retirement provision; vi. stock ownership; vii. others.


Please see the General requirements for reporting the management approach

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

How are these related ?   Disclosure of the methodology »
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