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Indicator Protocols Set: LA
IP
Version 3.1
LA14
Ratio of basic salary and remuneration of women to men by
employee category, by signiicant locations of operation.
1. Relevance
Many countries have introduced legislation to enforce the principle of equal pay for work of equal value. This
issue is supported by ILO Convention 100 on ‘Equal Remuneration for Men and Women Workers for Work
of Equal Value’. Equality of remuneration is a factor in retaining qualiied employees in the workforce.
Where imbalances exist, an organization runs a risk to its reputation and legal challenges on the basis of
discrimination.
2. Compilation
2.1 Identify the total number of employees in
each employee category across the reporting organization’s operations, broken down by gender
using the information from LA13. Employee categories should be deined based on the
reporting organization’s own human resources system. The total number of employees should
match that reported in LA1.
2.2 Identify the basic salary for women and for men in
each employee category. 2.3
Identify the remuneration for women and men in each employee category.
2.4 Report the ratio of the basic salary and
remuneration of women to men for each employee category, by signiicant locations of operation.
3. Deinitions Basic Salary
A ixed, minimum amount paid to an employee for performing hisher duties. This does not include any
additional remuneration.
Employee category
Breakdown of employees by level e.g., highest governance bodies, senior management, middle
management, etc and function e.g., technical, administrative, production, etc. Derived from an
organization’s own human resources system.
Remuneration
Basic salary plus additional amounts such as those based on years of service, bonuses including cash and
or equity such as stocks and shares, beneit payments, overtime, time owed, and any additional allowances e.g.,
transportation, living and childcare allowances.
4. Documentation
Sources of information for this Indicator include employee and payment records.
5. References •
ILO Convention 100, ‘Equal Remuneration for Men and Women Workers for Work of Equal Value’, 1951.
• ILO Convention 111, ‘Discrimination in Respect of
Employment and Occupation’, 1958. •
ILO Declaration on Fundamental Principles and Rights at Work, 1998.
IP
Indicator Protocols Set Human Rights HR
© 2000-2011 GRI Version 3.1
© 2000-2011 GRI Version 3.1
1
Indicator Protocols Set: HR
IP
Version 3.1
Human Rights Performance Indicators
Aspect: Investment and Procurement Practices
C ORE
HR1 Percentage and total number of signiicant
investment agreements and contracts that include clauses incorporating human rights
concerns, or that have undergone human rights screening.
C ORE
HR2 Percentage of signiicant suppliers,
contractors, and other business partners that have undergone human rights screening, and
actions taken.
C ORE
HR3 Total hours of employee training on policies
and procedures concerning aspects of human rights that are relevant to operations, including
the percentage of employees trained.
Aspect: Non-discrimination
C ORE
HR4 Total number of incidents of discrimination
and corrective actions taken.
Aspect: Freedom of Association and Collective Bargaining
C ORE
HR5 Operations and signiicant suppliers identiied
in which the right to exercise freedom of association and collective bargaining may
be violated or at signiicant risk, and actions taken to support these rights.
Aspect: Child Labor
C ORE
HR6 Operations and signiicant suppliers identiied
as having signiicant risk for incidents of child labor, and measures taken to contribute to the
efective abolition of child labor.
Aspect: Forced and Compulsory Labor
C ORE
HR7 Operations and signiicant suppliers identiied
as having signiicant risk for incidents of forced or compulsory labor, and measures to
contribute to the elimination of all forms of forced or compulsory labor.
Aspect: Security Practices
ADD
HR8 Percentage of security personnel trained
in the organization’s policies or procedures concerning aspects of human rights that are
relevant to operations.
Aspect: Indigenous Rights
ADD
HR9 Total number of incidents of violations involving
rights of indigenous people and actions taken.
Aspect: Assessment
C ORE
HR10 Percentage and total number of operations
that have been subject to human rights reviews andor impact assessments.
Aspect: Remediation
C ORE
HR11 Number of grievances related to human rights
iled, addressed, and resolved through formal grievance mechanisms.
2
Indicator Protocols Set: HR
IP
© 2000-2011 GRI
Relevance
Human Rights Performance Indicators elicit disclosures on the impacts and activities an organization has on
the civil, political, economic, social and cultural human rights of its stakeholders. The Aspects within these
Performance Indicators are based on internationally recognized standards, primarily the United Nations
Universal Declaration of Human Rights and the ILO Declaration on the Fundamental Principles and Rights at
Work of 1998 in particular the eight core Conventions of the ILO. Although closely related, the categories
of Human Rights and Labor Practices serve diferent purposes. Human Rights Indicators focus on how the
reporting organization maintains and respects the basic rights of a human being, whereas the Indicators on
Labor Practices relect the quality of the work conditions and the working environment.
The Performance Indicators seek to provide comparable measures of results or outcomes, and therefore focus
primarily on incidents relating to core human rights. Incidents typically include ‘points of impact’ on
stakeholder groups as well as risks for the organization where violations have occurred. The Indicator set
addresses three general areas:
• Basic aspects of human rights HR4, HR5, HR6, HR7 and HR9;
• The capacity and knowledge enabling the organization to efectively address human rights, including training
and internal procedures HR3, HR8, HR10, and HR 11; and
• The organization’s integration of human rights into its external business relationships either through
investments or suppliers HR1 and HR2.
Deinitions
Human rights
Generally recognized human rights are deined by the International Bill of Human Rights, which is composed of
three instruments:
1. Universal Declaration of Human Rights, 1948; 2. International Covenant on Civil and Political Rights,
1966; and 3. International Covenant on Economic, Social and
Cultural Rights, 1966. In addition to the International Bill of Human Rights,
the corpus of human rights is further deined by numerous other declarations, treaties and conventions
at international, regional and sub-regional levels. Of particular relevance to business among these additional
instruments are:
1. ILO Declaration on Fundamental Principles and
Rights at Work, 1998 in particular the eight core conventions of the ILO consisting of Conventions
100, 111, 87, 98, 138, 182, 29, 105.;
2. Convention on the Elimination of All Forms of
Racial Discrimination, 1966; 3.
Convention on the Elimination of All Forms of Discrimination Against Women CEDAW, 1979;
4. Convention on the Rights of the Child, 1989;
5. International Convention on the Protection of the
Rights of All Migrant Workers and Members of Their Families, 1990; and
6. ILO Convention 107 Indigenous and Tribal
Populations Convention, 1957, ILO Convention 169 Concerning Indigenous and Tribal Peoples in
Independent Countries, 1991 and United Nations Declaration on the Rights of Indigenous Peoples,
2007.
General References
• ILO Tripartite Declaration Concerning
Multinational Enterprises and Social Policy, 2001, Third Edition.
• OECD Guidelines for Multinational Enterprises,
Revision 2000. •
Vienna Declaration and Programme of Action, 1993.
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Indicator Protocols Set: HR
IP
Version 3.1
HR1
Percentage and total number of signiicant investment agreements and
contracts that include human rights clauses or that have undergone human
rights screening.
1. Relevance
