gssbsecretariat@globalreporting.org

Item 03 – GRI Topic Standard Projectfor Labor – Remuneration andWorking Time – Exposure draft
For GSSB approval
Date

26 April 2024

Meeting

16 May 2024

Project

GRI Topic Standard Project for Labor

Description

This document sets out the exposure draft of the GRI Remuneration and Working
Time Standard, including the explanatory memorandum summarizing theobjectives of the project and the significant proposals contained within the draft.
These are submitted for GSSB approval for public exposure.
If approved, public exposure is proposed to commence in early June and run untillate September 2024.

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The
GSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2024

GRI REWO: Remuneration andWorking Time 202X

Page 2 of 40

Content
Introduction ........................................................................................................................................... 4
1. Topic management disclosures ...................................................................................................... 8
Disclosure REWO 1 Policies to determine remuneration .................................................................... 8
Disclosure REWO 2 Policies to determine working time ................................................................... 12
Disclosure REWO 3 Transparency of remuneration and working time ............................................. 15
2. Topic disclosures ............................................................................................................................ 16
Disclosure REWO 4 Remuneration of Workers ................................................................................ 16
Disclosure REWO 5 Basic gender pay gap ....................................................................................... 22
Disclosure REWO 6 Social protection coverage ............................................................................... 24
Disclosure REWO 7 Monitoring working time ................................................................................... 29
Glossary ............................................................................................................................................... 36
Bibliography ........................................................................................................................................ 39

Page 3 of 40

1Introduction

2
3
4

GRI REWO: Remuneration and working time 202X contains disclosures for organizations to report
information about their remuneration and working time-related impacts and how they manage these
impacts.

5

The Standard is structured as follows:

67•

Section 1 contains three disclosures, which provide information about how the organization
manages its remuneration and working time-related impacts.

89•Section 2 contains four disclosures, which provide information about the organization’s
remuneration and working time-related impacts.

10
11
12

•

The Glossary contains defined terms with a specific meaning when used in the GRI
Standards. The terms are underlined in the text of the GRI Standards and linked to thedefinitions.

13
14

•

The Bibliography lists authoritative intergovernmental instruments and additional referencesused in developing this Standard, as well as resources that the organization can consult.

15
16

The rest of the Introduction section provides a background on the topic, an overview of the system of
GRI Standards, and further information on using this Standard.

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17

Background on the topic

18

This Standard addresses the topic of remuneration and working time, including social protection.

19
20

Remuneration and working time directly affect workers' everyday lives and contribute to a decent anddignified life.

21
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25

Remuneration comprises the basic salary and additional amounts paid to a worker. When determining
remuneration, organizations need to offer basic pay that is sufficient to meet the needs of workers andtheir families. Organizations can ensure these meet the needs of the workers and their families byutilizing cost-of-living estimates. These estimations should be transparent, and the methodologies anddata collection should include robust social dialogue and consultations with workers.

26
27
28
29

Collective bargaining, underpinned by freedom of association, is an important mechanism fordetermining remuneration. The International Labour Organization’s (ILO) Right to Organise andCollective Bargaining Convention, 1949 (No. 98) [1] emphasizes the importance of collective
bargaining to establish workers' remuneration.

30
31
32

Remuneration should also ensure gender equality and non-discrimination. The ILO’s Equal
Remuneration Convention, 1951 (No. 100) [2] addresses discrimination in remuneration, ensuring
men and women receive equal pay for work of equal value.

33
34
35
36
37
38

Along with remuneration, working time has been a central labor issue. The ILO’s Hours of Work
(Industry) Convention, 1919 (No. 1) establishes a maximum number of working hours per day andweek. Working time encompasses any period when a worker is at the organization’s disposal,
including rest hours. Working time can be divided into two parts: the number of hours of work and thearrangement of working hours. Hours of work, night work, part-time work, weekly rest, and annual
leave are related to working time.

39
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41
42
43

The boundaries between work and home life have become increasingly blurred due to globalization,technological advances, and the growing number of women seeking paid labor. As a result,discussions of work-life balance for workers have surged in recent years. Factors that influence theamount of time spent working include how the hours are arranged, the predictability of working hours,
and the flexibility offered to workers in managing their work hours.

44
45
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47
48
49
50

Social protection or social security is a range of public measures that protect persons from economic
and social hardships due to loss of income or other contingencies. It plays a vital role in mitigating
poverty, inequality, and vulnerability of workers and their families and helps enhance employability,
productivity, and overall economic development. Organizations support public security systems,
including contributions to social security funds, and ensure access to essential services. Additionally,organizations can complement public social protection schemes with sponsored programs to coverworkers in the event of sickness and loss of income.

51
52
53
54
55

The scope of this Standard is the organization's employees and workers who are not employees andwhose work is controlled by the organization, hereinafter ‘workers who are not employees’. Control ofwork implies that the organization directs the work performed or has control over the means or
methods for performing the work. See the Control of Work Standard Interpretation to GRI 2 for more
information.

56

System of GRI Standards

57
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60

This Standard is part of the GRI Sustainability Reporting Standards (GRI Standards). The GRI
Standards enable an organization to report information about its most significant impacts on theeconomy, environment, and people, including impacts on their human rights, and how it manages
these impacts.

61
62
63

The GRI Standards are structured as a system of interrelated standards that are organized into threeseries: GRI Universal Standards, GRI Sector Standards, and GRI Topic Standards (see Figure 1 inthis Standard).

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64

Universal Standards: GRI 1, GRI 2 and GRI 3

65
66
67

GRI 1: Foundation 2021 specifies the requirements that the organization must comply with to report inaccordance with the GRI Standards. The organization begins using the GRI Standards by consulting
GRI 1.

68
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70

GRI 2: General Disclosures 2021 contains disclosures that the organization uses to provide
information about its reporting practices and other organizational details, such as its activities,
governance, and policies.

71
72
73

GRI 3: Material Topics 2021 provides guidance on how to determine material topics. It also contains
disclosures that the organization uses to report information about its process of determining material
topics, its list of material topics, and how it manages each topic.

74

Sector Standards

75
76
77

The Sector Standards provide information for organizations about their likely material topics. The
organization uses the Sector Standards that apply to its sectors when determining its material topics
and when determining what to report for each material topic.

78

Topic Standards

79
80
81

The Topic Standards contain disclosures that the organization uses to report information about its
impacts in relation to particular topics. The organization uses the Topic Standards according to the listof material topics it has determined using GRI 3.

82

Figure 1. GRI Standards: Universal, Sector and Topic Standards

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83

Using this Standard

84
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92

This Standard can be used by any organization – regardless of size, type, sector, geographic location,or reporting experience – to report information about its remuneration and working time-related
impacts. In addition to this Standard, disclosures that relate to this topic can be found in:• GRI EMPL: Employment 202X
• GRI TRED: Training and Education 202X
• GRI PARE: Working Parents and Caregivers 202X
• GRI SICH: Significant Changes for Workers 202X
• GRI 403: Occupational Health and Safety 2018
• Control of Work Standard Interpretation to GRI 2

9394

An organization reporting in accordance with the GRI Standards is required to report the following
disclosures if it has determined remuneration and working time to be a material topic:

95•

Disclosure 3-3 in GRI 3: Material Topics 2021.

96
97

•

Any disclosures from this Topic Standard that are relevant to the organization’s remuneration
and working time-related impacts (Disclosure REWO-1 through Disclosure REWO-7).

98

See Requirements 4 and 5 in GRI 1: Foundation 2021.

99

Reasons for omission are permitted for these disclosures.

100
101
102
103
104

If the organization cannot comply with a disclosure or with a requirement in a disclosure (e.g.,
because the required information is confidential or subject to legal prohibitions), the organization isrequired to specify the disclosure or the requirement it cannot comply with and provide a reason foromission together with an explanation in the GRI content index. See Requirement 6 in GRI 1 for more
information on reasons for omission.

105
106
107
108
109

If the organization cannot report the required information about an item specified in a disclosure
because the item (e.g., committee, policy, practice, process) does not exist, it can comply with therequirement by reporting this to be the case. The organization can explain the reasons for not having
this item or describe any plans to develop it. The disclosure does not require the organization to
implement the item (e.g., developing a policy), but to report that the item does not exist.

110
111
112
113
114

If the organization intends to publish a standalone sustainability report, it does not need to repeat
information that it has already reported publicly elsewhere, such as on web pages or in its annual
report. In such a case, the organization can report a required disclosure by providing a reference in
the GRI content index as to where this information can be found (e.g., by providing a link to the web
page or citing the page in the annual report where the information has been published).

115

Requirements, guidance and defined terms

116

The following apply throughout this Standard:

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Requirements are presented in bold font and indicated by the word 'shall'. An organization mustcomply with requirements to report in accordance with the GRI Standards.

119

Requirements may be accompanied by guidance.

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Guidance includes background information, explanations, and examples to help the organization
better understand the requirements. The organization is not required to comply with guidance.

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123

The Standards may also include recommendations. These are cases where a particular course ofaction is encouraged but not required.

124

The word ‘should’ indicates a recommendation, and the word ‘can’ indicates a possibility or option.

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Defined terms are underlined in the text of the GRI Standards and linked to their definitions in the
Glossary. The organization is required to apply the definitions in the Glossary.

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127

1. Topic management disclosures

128
129

An organization reporting in accordance with the GRI Standards is required to report how it manages
each of its material topics.

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132
133

An organization that has determined remuneration and working time to be a material topic is required
to report how it manages the topic using Disclosure 3-3 in GRI 3: Material Topics 2021. The
organization is also required to report any disclosures from this section (Disclosure REWO-1 throughDisclosure REWO-3) that are relevant to its remuneration and working time-related impacts.

134This section is, therefore, designed to supplement – and not replace – Disclosure 3-3 in GRI 3.

136

Disclosure REWO 1 Policies to determine
remuneration

137

REQUIREMENTS

138

The organization shall:

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a. describe the policy to determine basic pay for permanent full-time employees andwhether this includes:

135

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146

i.
ii.

any collective bargaining agreements and how workers’ representatives are included;
any cost-of-living estimates;

b. describe the policy to determine additional amounts paid to permanent and full-time
employees, including:i.
ii.

type and rate of overtime pay;
type of payments in cash and in-kind;

147
148

c. report if deductions are permitted for permanent full-time employees and, if so, describe
the type of deductions that are permitted;

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151

d. describe the differences in remuneration policies between permanent full-time employees
and temporary, part-time, non-guaranteed hours employees, and workers who are not
employees, and explain reasons for differences;

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e. describe the actions taken to ensure the principle of equal remuneration for work of equalvalue is applied to employees and workers who are not employees.

154

GUIDANCE

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157

This disclosure provides information on organizations' remuneration policies for employees andworkers who are not employees. Workers' remuneration supports the organization’s strategy toattract, retain, and motivate workers to achieve results and maintain productivity.

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Remuneration is the gross amount earned, which includes basic pay and any additional payments
such as overtime, bonuses, or payments made in cash or in-kind. Remuneration can also be referred
to as salary or wages.

161
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163

The organization should report the differences in policies by significant locations of operation if it
operates in multiple locations and faces significant variations in regulations governing basic pay,
additional payments, and deductions.

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166

For the purpose of clarity, the term ‘workers who are not employees’ refers to workers who are not
employed by the organization but whose work is controlled by the organization. See the Control ofWork Standard Interpretation to GRI 2 for more information.

167

Guidance to REWO 1-a

168
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170

Basic pay refers to the basic wage paid to a worker for performing their duties. It is for regular hours
of work, excluding any additional payments such as bonuses, productivity or performance pay, or pay
for overtime work. When referring only to employees, basic pay is sometimes called basic salary.

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Piece rate refers to workers paid by the unit performed. If the organization provides permanent fulltime employees with a piece rate, it should report how its calculation of the pay per unit reflects thedifficulty and quality of work within, and it can be completed within regular working hours and not
below the legal minimum wage.

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The organization can describe how factors such as skills, education, performance, experience, andyears of service determine an employee's basic pay.

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The organization can describe the frequency with which it adjusts an employee’s basic pay, such as
when the cost-of-living conditions change with an inflation index or when employees have their annual
performance review.

180

Guidance to REWO 1-a-i

181
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184
185

The organization describes how it engages with workers’ representatives. For instance, when it
consults trade unions in decision-making to determine basic pay. The organization should reportwhich of the following various collective bargaining levels took place to determine wages. Whether ina single organization or multi-organizational setting, at the industry/sectoral/branch of activity level,
territorial or national level, or at the occupational or interprofessional level.

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If basic pay has been determined by collective bargaining, the organization should report the level atwhich the collective agreements were made. Collective agreements can be made at the level of theorganization, at the level of a particular site, at the industry level, and at the national level in countries
where this is the practice.

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In cases where trade unions are restricted by law, the organization can describe how it seeksalternative ways for worker involvement.

192

Guidance to REWO 1-a-ii

193
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196

Cost-of-living estimates are approximate calculations determining the necessary amount to cover anindividual and their family's basic expenses like food, housing, and healthcare in a specific location.
These estimates aim to ensure that workers and their families can maintain a decent standard ofliving.

197
198

Cost-of-living estimates can be used to determine basic pay only. However, certain payments in cash
and in-kind may be included, such as a yearly bonus or accommodation provided by the organization.

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200

The organization should describe the methodology and assumptions made to calculate the cost-ofliving estimate used to determine basic pay.

201
202
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204

The organization should report how it considers in its methodology the size of a family or household,the number of members receiving remuneration in a family or household, and any regional
differences. In addition, the organization should report what is included in the calculation, such as
costs for food, housing, energy, clothes, healthcare, education, and emergency expenses.

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The organization should report if workers’ representatives were involved in determining themethodology or verifying the cost-of-living estimates. The organization can report if it includes any
stakeholder feedback, such as from local civil society groups.

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Different methodologies can be used to derive the cost-of-living estimates as there is no international
agreement. The organization could refer to the Anker methodology, Wage Indicator family
methodology, Fair Wage Network Typical Family Methodology, or the Living wage for US
methodology. IDH (the Sustainable Trade Incentive) has a set of criteria to compare different
methodologies that calculate cost-of-living estimates and criteria that may be used as a selfassessment of an organization's methodology.

214

See references [29], [30], [31] and [32] in the Bibliography.

215

Guidance to REWO 1-b-i

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Overtime pay refers to the payment made for all hours worked in excess of regular hours of work.
Type of overtime pay refers to monetary payment, paid time off, or a combination of both.

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The rate of pay refers to the number of days compensated for the number of overtime hours worked
or the percentage of basic pay offered for the number of overtime hours worked. The rate of pay forovertime usually differs when additional hours are worked at night, during weekends, or on holidays.

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In accordance with the ILO’s Hours of Work (Industry) Convention, 1919 (No. 1) and Hours of Work
(Commerce and Offices) Convention, 1930 (No. 30), the rate of overtime pay cannot be less than
one-and-one-quarter times the hourly basic pay. If overtime pay is in the form of a monetary payment
and the organization offers a rate of pay lower than 125% as prescribed by the ILO, the organization
should explain why. For example, a lower rate of pay is permitted by national regulation.

226

See references [6] and [7] in the Bibliography.

227

Guidance to REWO 1-b-ii

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Payments in cash include productivity bonuses, performance payments, seniority increments, workfrom-home allowances, tips or gratuities, commissions, company shares, or profits.

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Payments in-kind include food, drink, fuel, clothing, footwear, free or subsidized housing or transport,
electricity, car parking, nurseries or subsidized child care, low or zero-interest loans, or subsidizedmortgages the organization provides to its employees. The organization should explain how in-kindpayments benefit its employees and their families for their personal use.

234

See reference [21] in the Bibliography.

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Benefits related to social protection, such as medical and health care insurance, maternity, or
retirement benefits, are not covered under this requirement but are part of Disclosure REWO 6 onsocial protection.

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The organization can also report how it decides to provide certain types of payments in cash or inkind and if these are consulted with workers’ representatives.

240

Guidance to REWO 1-c

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Deductions are amounts that the organization withholds from employee remuneration. These benefits
can be mandatory if prescribed by national law or collective bargaining agreements. They can also be
non-mandatory or voluntary, meaning they are not required by national laws or regulations orcollective bargaining agreements. For example, retirement plans, gym memberships, or worker
purchase programs.

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If the organization makes deductions, it should report:• the reasons for the deductions made;• how it informs the employee of any deductions made;• how an employee can appeal any deduction.

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If deductions are made to reimburse loss or damage to the organization’s goods and facilities, theorganization should explain how it ascertains the employee's responsibility and how the cost is
calculated.

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For deductions regarding payment-in-kind, the organization should report how the cost is calculated
and whether it is subsidized or given at cost price.

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The organization can report how it ensures that additional payments in-kind are not used tocompensate for low basic pay. If there is an overall threshold for deductions, the organization can
indicate the maximum remuneration percentage of additional payments in-kind. For example, theorganization states that additional payments in-kind do not exceed 30% of the remuneration or does
not take deductions for in-kind benefits to the lowest-paid workers. The organization should describe
the involvement of workers’ representatives when deciding the types of deductions for in-kindbenefits.

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According to the ILO’s Protection of Wages Convention, 1949 (No. 95) [8], deductions or fees
regarding the purpose of recruitment or retaining employment are not permitted. See guidance in
Disclosure EMPL-3-a-i in GRI EMPL: Employment 202X regarding recruitment fees or related costs.

265

See references [8] and [9] in the Bibliography.

266

Guidance to REWO 1-d

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This comparison of full-time and permanent employees assumes that they have the most favorable
remuneration conditions. The organization can report the remuneration differences in REWO 1-d for
temporary, part-time, and non-guaranteed hours employees, and workers who are not employees.
This covers all the elements listed in REWO 1-a-i to 1-a-ii, 1-b, and 1-c.

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Examples of differences can be that the organization involves workers’ representatives in determining
basic pay for all employees except workers who are not employees because it does not have accessto their representatives. For workers who are not employees, the industry-standard wage is used todetermine the basic pay. Another example of differences can be that statutory deductions in the formof contributions to social protection are deducted only for permanent full-time employees because
social protection coverage does not extend by law to other types of employees, such as temporary or
part-time employees.

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279

The organization may present the information required for workers who are not employees for each of
the most common types of workers reported under 2-8-a- in GRI 2.

280

Guidance to REWO 1-e

281

This requirement covers equal remuneration for all genders.

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285

ILO’s Equal Remuneration Convention, 1951 (No. 100) states that men and women should receive
equal pay for work of equal value, which does not mean all work should be paid at the same rate. The
principle of ‘equal remuneration for work of equal value’ means that if two workers, regardless ofgender, perform similar tasks or work that is of comparable value, they should receive equal pay.

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This principle also covers situations where they perform different types of work. If men and womencarry out work that differs in terms of content, responsibilities, skills or qualifications required, andworking conditions, but the work is the same value overall, then they should receive equal pay.
However, jobs held predominantly by women tend to be more limited and undervalued. For instance,
caterers and cleaners can often be women, while gardeners and drivers are often men. Despite theseroles requiring comparable levels of effort, skill, and responsibility, the positions held by women are
more likely to receive lower pay.

293

See reference [22] in the Bibliography.

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The organization can report how it uses job classification systems to make the remuneration of agiven role equal to its counterpart. The organization can report the objective work-related criteria usedin its system.

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Other examples of actions to ensure the principle of equal work for equal value are making
information on the basic pay to employees available, equal pay auditing at the workplace, publishingpay information in job vacancies, availability of pay-disaggregated data, and using gender-neutral andskills-based assessment.

301

See additional reference [22] in the Bibliography.

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302

Disclosure REWO 2 Policies to determine working time303

REQUIREMENTS

304

The organization shall:

305

a. report the working time policy for permanent full-time employees, including:

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311

i. maximum regular hours of work per day and week;
ii. maximum hours of overtime per day and week, whether overtime is voluntary or
compulsory, and how employees’ consent is obtained for voluntary overtime;iii. daily and weekly periods of rest;iv. paid annual leave entitlements and measures to ensure annual leave is taken;
v. working time arrangements;

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314

b. describe the differences in working time policies between permanent full-time employees
and temporary, part-time, and non-guaranteed hours employees, and workers who are not
employees and explain reasons for differences;

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c. describe how the working time policy considers the specific needs of vulnerable groups,
including:

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i. young workers;
ii. pregnant and nursing workers;

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d. describe the process of determining the working time policy for employees and workers
who are not employees, including the involvement of workers’ representatives.

321

GUIDANCE

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Working time refers to the period during which workers are at the disposal of the organization during a
specified timeframe and does not reflect the intensity or efficiency of time spent on work. The effect ofworking hours on workers can be due to:• the number of hours of work; and• the setting of those working hours, commonly known as working time arrangements or work
schedules.

328

See reference [23] in the Bibliography.

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331

If the organization operates in multiple locations and there are significant variations in working timelaws, then the organization should report the differences in policies by significant locations ofoperation.

332
333
334

For the purpose of clarity, the term ‘workers who are not employees’ refers to workers who are not
employed by the organization but whose work is controlled by the organization. See the Control ofWork Standard Interpretation to GRI 2 for more information.

335

Guidance to REWO 2-a-i

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Regular hours of work are the period of time when a worker is at the disposal to perform paid work foran organization. It does not include rest periods or overtime. See references [6] and [7] in the
Bibliography.

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342

An example of maximum regular hours of work can be eight hours a day and forty-eight hours a week,
so the organization reports that regular hours of work do not exceed eight in the day and forty-eight in
the week. In addition, the organization should report any exceptions to maximum regular hours ofwork and the reasons why.

343

Guidance to REWO 2-a-ii

344

Overtime refers to the hours worked beyond regular hours of work.

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When reporting the maximum hours of overtime per day and week, the organization can describe
overtime as not exceeding four hours per day and twelve hours per week. Overtime can becompulsory, which means that the organization does not have to consult employees before requiringthem to do overtime, such as when there are exceptional peaks in workload.

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When overtime is voluntary, where employees have the right to opt in or out of overtime, theorganization should report how it obtains employees' consent. For example, a sign-up form can beprovided for employees to indicate their availability. In addition, the organization can report how it
ensures overtime is fairly distributed among employees.

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356

In accordance with the ILO’s Hours of Work (Industry) Convention, 1919 (No. 1), compulsory or
voluntary overtime must be within the limits prescribed by law or collective bargaining agreements. If it
exceeds these limits, it might result in forced labor. Refer also to GRI 409: Forced or Compulsory
Labor 2016.

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Additionally, the organization can report the applicable notice period when requesting workers to
perform overtime.

359

See reference [10] in the Bibliography.

360

Guidance to REWO 2-a-iii

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365

According to the ILO’s Weekly Rest (Industry) Convention, 1921 (No. 14) [11] and Weekly Rest
(Commerce and Offices) Convention, 1957 (No.106) [12], daily rest is continuous non-working hours
within a 24-hour period. Weekly rest refers to a continuous rest period over seven days. For example,
it provides a daily rest of at least ten hours and a weekly rest of at least 24 hours for each seven-day
period or work week.

366

Guidance to REWO 2-a-iv

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372

Paid annual leave is a period of time that allows workers to be away from work, receive remuneration,and remain entitled to social protection. It is available in addition to public holidays, sick leave, daily
and weekly rest, maternity, paternity, or parental leave. An example of paid annual leave entitlements
is at least four working weeks for one year of service, and if an employee has joined the organization
mid-year, then the employee is entitled to 2 working weeks, which is paid annual leave proportionate
to their length of service in that year.

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The organization can report any measures to ensure employees use their annual leave, such as
setting a limit on the number of days that can be carried forward to the next calendar year.

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When the organization allows for the accumulation of annual leave or the ability to take unlimited
leave, it should report the reasons for allowing this practice. The organization should also report theconditions when offering unpaid extra days of leave.

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380

Unlimited annual leave allows employees to take as many days off as they need or desire instead of a
set number of annual leave days per year. If the organization has an unlimited annual leave policy, it
should report how it ensures employees take adequate paid annual leave.

381

See reference [24] in the Bibliography.

382

Guidance to REWO 2-a-v

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385
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387

Working time arrangements refer to how working hours are organized, which varies depending on the
sector and its characteristics. The standard workweek is the most common working time arrangement,
typically consisting of a fixed five-day workweek from Monday to Friday (Sunday to Thursday in the
Arab States) or Monday to Saturday for a six-day workweek. The traditional workday is from 8 or 9a.m. to 5 or 6 p.m.

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Other working time arrangements comprise shift work, including night or weekend work, compressedweeks, and flextime.

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395

According to the ILO’s Night Work Convention, 1990 (No. 171) [13], night work is all work performed
during a period of at least seven consecutive hours, including the interval from midnight to 5 a.m. The
definition of night work may vary according to competent authorities, collective agreements, andworkers’ representatives. If the organization has a night work shift, it should report how it arranges
working time to protect night workers’ health and assist them in meeting family and social
responsibilities.

396
397
398
399

Compressed weeks involve the same number of hours but in fewer days than is typical in a standard
workweek, resulting in more hours per working day. For example, a compressed workweek typicallyreduces a 40-hour workweek from five 8-hour days to four 10-hour days. Flextime refers to when an
employee can define their working time based on individual needs and preferences (within specified

Page 13 of 40

400
401

limits) and, in some cases, the number of hours they work in a particular week. This can be within or
outside of the organization’s premises.

402

See reference [25] in the Bibliography.

403
404
405
406
407

Telework is a flexible working time arrangement that uses information and communications
technologies (ICTs) to work from outside the organization’s premises. Although telework can be
performed from almost any location, it is typically performed from a worker’s home (home-based
telework, working from home, or home office) or on a mobile basis (mobile telework). It does notinclude those working in the ‘gig’ economy.

408
409
410

The right to disconnect refers to a worker’s right to disengage from work and refrain from engaging inwork-related electronic communications during non-work hours, such as emails, texting, or othercommunications.

411

See references [26] and [27] in the Bibliography.

412
413
414

The organization should report how it guarantees that telework is voluntary, safeguards the right to ahealthy work-life balance, and protects workers’ personal data and privacy. See Disclosure EMPL 4 in
GRI EMPL: Employment 202X for more information.

415
416

The organization can report on the actions taken to ensure permanent full-time employees maintain awork-life balance in regard to working time arrangements.

417

See references [13] and [25] in the Bibliography.

418

Guidance to REWO 2-b

419
420

The organization may present the information required for workers who are not employees or for eachof the most common types of workers reported under requirement 2-8-a in GRI 2.

421
422
423
424

This comparison of full-time and permanent employees assumes they have the most favorable
working time conditions. This requirement covers all the elements listed in REWO 2-a-i to REWO 2-av. The organization is required to separately report the differences in REWO 2-b for temporary, parttime, and non-guaranteed hours employees, as well as workers who are not employees.

425

Guidance to REWO 2-c

426
427
428
429
430

In the GRI Standards, a ‘young worker’ is defined as a person above the applicable minimum working
age but younger than 18. Considerations for working time for young workers include ensuring thatworking times (no night work or extended hours do not interfere with school or training and education
programs), tasks (lifting heavy loads, working on high structures, handling hazardous substances),and physical conditions (extreme heat or cold), are not harmful.

431

See references [13], [14], [15], [16] and [33] in the Bibliography.

432
433
434

Examples of considerations for pregnant and nursing workers include paid breaks for feeding andlactating, access to compressed work weeks, and alternatives to night work for a specified period
before and after childbirth.

435

See references [13], [14], [17] and [18] in the Bibliography.

436
437

The organization should report considerations made for other vulnerable groups, such as persons
with disabilities.

438

Guidance to REWO 2-d

439
440
441
442

The process of determining working time policy can involve following national regulations orinternational best practices. It can also be based on discussions with workers’ representatives todecide on the hours of work and how they are arranged, taking into account health and safety, worklife balance, and family responsibilities.

Page 14 of 40

444Disclosure REWO 3 Transparency of remuneration andworking time

445

REQUIREMENTS

446

The organization shall:

447
448

a. describe measures undertaken to ensure that remuneration and working time aretransparent to employees and workers who are not employees.

449

GUIDANCE

450
451
452
453

This disclosure asks the organization to report how it ensures remuneration and working time
information is accessible to employees and workers who are not employees. These measures build
trust between the organization and workers and help to improve work satisfaction. Workers shouldhave clear communication channels to get more information.

454
455
456

For the purpose of clarity, the term ‘workers who are not employees’ refers to workers who are not
employed by the organization but whose work is controlled by the organization. See the Control ofWork Standard Interpretation to GRI 2 for more information.

457

Guidance to REWO 3-a

458
459
460
461

Measures undertaken to effectively inform employees and workers who are not employees about theirremuneration include documenting the total remuneration details (basic pay, overtime pay, additional
payments in cash and in-kind, and deductions), how the worker is paid, and providing the worker apay statement.

462
463

The organization should also report if all information in the employment contract is provided to theemployee or worker who is not an employee prior to starting.

464
465
466
467

The organization can report how it ensures workers are effectively informed about remuneration
changes, such as providing documentation in an accessible and understandable format. Other actions
include workers who are not employees providing the working time policy in work contracts or posting
shift schedules in visible locations at the workplace.

468
469

The organization can also describe the channels available to workers to seek clarification about
remuneration and working time.

443

Page 15 of 40

470

2. Topic disclosures

471
472
473

An organization reporting in accordance with the GRI Standards is required to report any disclosuresfrom this section (Disclosure REWO-4 through Disclosure REWO-7) that are relevant to its
remuneration and working time-related impacts.

474

Disclosure REWO 4 Remuneration of Workers

475

REQUIREMENTS

476

The organization shall:

477
478

a. for each significant location of operation, report the median gross hourly basic pay by
employee category;

479
480

b. for each significant location of operation, report, in headcount, the number of employees
who are paid at the local minimum wage;

481
482

c. for each significant location of operation, report in, headcount, the number of workers who
are not employees who are paid at the local minimum wage;

483

d. for each significant location of operation, report the cost-of-living estimate;

484
485
486

e. for each significant location of operation, report, in headcount, the number and percentageof employees whose basic pay is at or above cost-of-living estimate, including a
breakdown of:

487
488

i. employee category;ii. gender;

489
490

f.

describe actions taken or commitments made to address the gaps between basic pay andthe cost-of-living estimates for employees and workers who are not employees;

491

g. report the definition used for ‘significant locations of operation’;

492
493

h. report contextual information necessary to understand how the data has been compiled,including standards, methodologies, and assumptions used.

494

GUIDANCE

495
496

This disclosure helps to explain how the organization remunerates its employees and workers who
are not employees.

497
498
499
500
501

Basic pay is for regular work hours, excluding additional payments. See guidance REWO 1-a on
remuneration. The minimum wage differs from basic pay and is the minimum remuneration for aperiod specified by the competent national authority. If the organization operates in multiple locations
and there are significant variations in regulations governing remuneration, then the organization
should report the differences in policies by significant locations of operation.

502
503
504

For the purpose of clarity, the term ‘workers who are not employees’ refers to workers who are not
employed by the organization but whose work is controlled by the organization. See the Control ofWork Standard Interpretation to GRI 2 for more information.

505

Guidance to REWO 4-a

506
507
508
509
510
511
512

The median is a statistical measure representing a data set's middle value. To calculate the mediangross hourly basic pay value, the organization arranges the gross hourly basic pay information of all
employees from the smallest to the largest in each employment category and for each significant
location of operation. If there is an odd number of values, divide the total number by two and round up
to the nearest whole number. The value in that position is the median. However, if there is an evennumber of values, then it is necessary to calculate the mean of the values above and below that
position to obtain the median value.

Page 16 of 40

513
514
515

The organization should report the employee category breakdown by level (such as senior
management and middle management) and function (such as technical, administrative, andproduction). This information is derived from the organization’s own human resources system.

516

See Table 1 for an example of how to present the information for REWO 4-a.

517
518

Table 1. Example template for presenting information on the median gross hourly basic pay by
employee category and significant locations of operation
Significant
location ofoperation 1

Significant
location ofoperation 2

Significant
location ofoperation 3

Significant
location ofoperation 4

Employee
category 1
Employee
category 2
Employee
category 3
519
520

The organization should report the median gross hourly basic pay with the corresponding currency
symbol.

521
522
523

Organizations with operations across multiple countries can compare wages by reporting the medianhourly basic pay according to the average exchange rate for the year (e.g., using Purchasing Power
Parity exchange rates).

524

Guidance to REWO 4-b and REWO 4-c

525
526
527
528

According to the ILO’s Minimum Wage Fixing Convention, 1970 (No. 131) [19], a competent national
authority legally sets minimum wages. When the country does not establish a minimum legal wage,
the organization should describe how it defines the minimum amount of pay, such as the prevailingindustry wage.

529

See Table 2 for an example of how to present the information on REWO 4-b and REWO 4-c.

530
531
532

Table 2. Example template for presenting information on the number of employees andworkers who are not employees who are paid at the local minimum wage by significant
locations of operation
Significant locationof operation 1

Significant locationof operation 2

Significant locationof operation 3

In headcount, thenumber of employees
paid at the local
minimum wage
In headcount, thenumber of workers who
are not employees paid
the local minimum wage
533

Guidance to REWO 4-d

534
535

The organization should report the cost-of-living estimates using the respective currency symbol ofthe significant location of operation.

536
537
538
539
540

The organization should report if information on cost-of-living estimates is based upon an employee’s
monthly or annual basic pay. The organization can report either a fixed value or a monetary range forcost-of-living estimates. The organization should report the cost-of-living estimates with thecorresponding currency symbol. See guidance in Disclosure REWO 1-a-ii in this Standard for more
information on the methodology for cost-of-living estimates.

541

See Table 3 for an example of how to present the information for REWO 4-d.

Page 17 of 40

542
543

Table 3. Example template for presenting information on the cost-of-living estimate bysignificant locations of operation
Significant
location ofoperation 1

Significant
location ofoperation 2

Significant
location ofoperation 3

Significant
location ofoperation 4

Cost-of-living
estimate(currency)
544
545
546

Organizations with operations across multiple countries can compare wages by reporting the medianhourly basic pay according to the average exchange rate for the year (e.g., using Purchasing Power
Parity exchange rates).

547

Guidance to REWO 4-e

548
549

The organization should use this formula to calculate the percentage of employees who are paid at or
above the cost-of-living estimates by significant locations of operation.

Percentage of employees who are paid
basic pay at or above the cost-of-living
estimate=

In headcount, the total numberof employees who are paid basic
pay at or above the cost-of-living
estimate

X 100

In headcount, the total numberof employees

550

See Table 4 for an example of how to present the information for REWO 4-e.

551
552

Table 4. Example template for presenting information on number and percentage of employees
whose basic pay is at or above cost-of-living estimate by significant locations of operation
Number of employees paid at
or above the cost-of-living
estimate

Percentage of employees
paid at or above the cost-ofliving estimate

Significant location ofoperation 1
Significant location ofoperation 2
Significant location ofoperation 3

Page 18 of 40

553

Guidance to REWO 4-e-i

554
555

The percentage of employees who are paid at or above the cost-of-living estimates by employee
category is calculated by using the following formula:

Percentage of employees who are paidat or above the cost-of-living estimatesof an employee category=

In headcount, the total numberof employees who are paid basic
pay at or above the cost-of-living
estimates in an employee
category

X 100

In headcount, the total numberof employees in an employee
category

556

See Table 5 for an example of how to present the information for REWO 4-e-i.

557
558
559

Table 5. Example template for presenting information on the number and percentage of
employees paid at or above the cost-of-living estimates by employee category and significant
locations of operation
Significant location ofoperation 1

Significant location ofoperation 2

Significant location ofoperation 3

Number of
employees
paid at or
above thecost-ofliving
estimates

Number of
employees
paid at or
above thecost-ofliving
estimates

Number of
employees
paid at or
above thecost-ofliving
estimates

Percentageof
employees
paid at or
above thecost-ofliving
estimates

Percentageof
employees
paid at or
above thecost-ofliving
estimates

Percentageof
employees
paid at or
above thecost-ofliving
estimates

Employee
category 1
Employee
category 2
Employee
category 3
560

Guidance to REWO 4-e-ii

561
562

The percentage of employees who are paid at or above the cost-of-living estimate by gender iscalculated by using the following formula:

Percentage of employees who are paidat or above the cost-of-living estimate
per gender=563

In headcount, the total numberof employees by gender who arepaid basic pay at or above thecost-of-living estimate
In headcount, the total numberof employees by gender who arepaid basic pay at or above thecost-of-living estimate

X 100

See Table 6 for an example of how to present the information for REWO 4-e-ii.

Page 19 of 40

564
565

Table 6. Example template for presenting information on number and percentage of employees
paid at or above the cost-of-living estimate by gender and significant locations of operation
Significant location ofoperation 1

Significant location ofoperation 2

Significant location ofoperation 3

Number of
employees
paid at or
above thecost-ofliving
estimate

Number of
employees
paid at or
above thecost-ofliving
estimate

Number of
employees
paid at or
above thecost-ofliving
estimate

Percentageof
employees
paid at or
above thecost-ofliving
estimate

Percentageof
employees
paid at or
above thecost-ofliving
estimate

Percentageof
employees
paid at or
above thecost-ofliving
estimate

Men
Women
Other*
Nondisclosed**566* Gender as specified by the employees themselves.

567** Gender is not disclosed by the employees themselves.

568
569
570

The organization is free to choose how to report the breakdowns by gender. It is not required to report
the four categories suggested in Table 6. For example, instead of an ‘other’ category, the organization
can report any gender category specified by employees.

571

Guidance to REWO 4-f

572
573
574
575
576
577
578

If the organization has commitments to address gaps between basic pay and cost-of-living estimates,
it should report the types of employees and workers who are not employees to which thecommitments apply. An example of closing these gaps includes adopting transparency measures,
which means providing workers with information to understand their pay rates so they can negotiate,
identify potential pay discrimination, and raise questions. Measures could also include pay audits toevaluate the gender pay gaps and publish remuneration structures setting up the minimum andmaximum pay levels by position.

579
580
581
582
583

Other measures are pay scales with the organization’s core values, policy, and standards on thetreatment of workers, joining a sector initiative to work with other organizations to identify ways toimprove the basic pay conditions, participating in governmental or non-governmental initiatives todevelop systematic solutions, a gradual increase in the basic pay plan, revision and adjustment to thebasic pay policy or supporting social dialogue.

584

Guidance to REWO 4-g

585
586
587
588

Significant locations of operations refer to organizational sites or specific geographical areas where
the organization has operations or conducts operations or activities. This could also increase thelikelihood of a potential, actual, or severe impact, such as an increase in the presence of certain
groups of workers, e.g., migrant workers.

589

Remuneration distribution

590

The organization can also report the distribution of remuneration.

591
592
593
594
595

Inequality in pay within an organization can have an impact on an employee's overall well-being andworker satisfaction. To understand whether there is pay inequality within the organization or theextent of pay inequality, the organization can gather annual remuneration data of all employees anddivide it into ten equal groups, also known as deciles. The organization can use Table 7 to report the
distribution of remuneration.

Page 20 of 40

596

Table 7. Example template for presenting information on remuneration distribution by deciles
Bottom10%

2nddecile

3rd
decile4th
decile5thdecile6th
decile7th
decile8th
decile9th
decile1st
halfof top10%Top5%(excl.
top
1%)

Top 1
%

Basic
pay
bands
597

See reference [28] in the Bibliography.

598

In-kind payments

599
600

The organization can report the average percentage of full-time employees' basic pay consisting of inkind payments by employee category. This can be calculated by using the following formula:

Average percentage of full-time
employees’ basic pay consisting of inkind payments per employee category=

Average monetary value of inkind payments received by fulltime employees per employee
category

X 100

Average full-time employees inper employee category
601

See guidance to REWO 1-b-ii for more information on in-kind payments.

Page 21 of 40

602

Disclosure REWO 5 Basic gender pay gap

603

REQUIREMENTS

604

The organization shall:

605
606

a. by significant locations of operation, report the percentage difference in average grossbasic hourly pay of men and women for each employee category;

607
608

b. report contextual information necessary to understand how the data has been compiled,including standards, methodologies, and assumptions used;

609

c. report the definition used for ‘significant locations of operation’.

610

GUIDANCE

611
612

This disclosure provides information on the difference in basic pay between men and women. Thismeasurement is commonly known as the gender pay gap.

613
614
615
616
617
618

The measurements of the gender pay gap often only consider the distinction between men andwomen. However, an organization can describe how it includes employees who do not identify asbinary in its reporting of the gender pay gap. For instance, instead of relying on the gender identity
recorded in human resource systems, an organization can offer its employees the opportunity to
update their gender information if necessary. To protect the confidentiality of data or if the sample size
is too small, the organization may provide qualitative information about these employees.

619

Guidance to REWO 5-a

620
621
622
623
624

The organization should use the average of gross hourly basic pay (mean) or the central value of the
distribution of the gross basic hourly pay (median) to report the percentage difference in gross basic
hourly pay of men and women employees for each employee category. The breakdown by employee
category should cover a breakdown by level (such as senior and middle management). This
information is derived from the organization’s own human resources system.

625
626

An example for calculating the mean gross hourly basic pay for men by employee category ispresented below as an example:
Mean men’s grossbasic hourly pay by
employee category=

Total men’s gross basic hourly pay by employee category
Total number of men employees in employee category 1

627
628

The same formula should be applied for all categories of men and women employees respectively to
calculate the mean gross basic hourly pay.

629
630
631
632
633

The organization could also choose to calculate the central value of the basic hourly pay by genderand by employee category in other ways, such as the median or modal value. However, if it chooses
such a method, the organization should report the methodology used and the calculations. With either
the mean or other central gross basic hourly pay by gender and per employee category, theorganization should calculate the percentage difference between them by using the following formula:

Percentage difference ingross basic hourly pay
between men and women
per employee category=

Mean men’s basic hourly pay
per employee category – Mean
women’s basic hourly pay per
employee category

X 100

Mean men's basic hourly pay
per employee category
634
635
636

When the percentage is positive, it means that women have lower basic pay than men; if thepercentage is negative, it indicates that men have lower pay than women; and finally, a percentage ofzero signifies that the basic pay of men and women is the same.

Page 22 of 40

637

See Table 8 for an example of how to present the information for REWO 5-a.

638
639

Table 8. Example template for presenting information on the percentage difference in grosshourly basic pay of men and women employees

Employee category

Significant
location ofoperation 1

Significant
location ofoperation 2

Significant
location ofoperation 3

Percentage
difference in grossbasic hourly pay
between men and
women

Percentage
difference in grossbasic hourly pay
between men and
women

Percentage
difference in grossbasic hourly pay
between men andwomen

Employee category 1
Employee category 2
Employee category 3
641
642
643
644

The mean gender pay gap can be influenced by a small number of highly paid individuals, whereas
the median gender pay gap is less affected by outliers or extreme values. Therefore, calculating bothmeasures can provide a more comprehensive understanding of the basic pay distribution in theorganization.

645

Guidance to REWO 5-b

646
647
648
649
650
651
652
653
654
655
656
657

In reporting the methodology used to compile the information, the organization should include thefollowing information:• if the organization used an average of basic pay (mean) or the middle value of the distributionof basic pay (median);• if the calculation uses headcount or full-time equivalent (FTE);• how part-time employees' hours are reflected in the calculation; and• if an adjusted gender pay gap was used to consider other relevant variables, such as lengthof service and education.
The organization can report an additional percentage in gross basic pay between groups of
employees other than men and women employees. For example, the percentage difference in basic
pay of employees without disabilities to employees with disabilities. The organization can also report
the difference in basic pay of women to men for workers who are not employees.

Page 23 of 40

658

Disclosure REWO 6 Social protection coverage

659

REQUIREMENTS

660

The organization shall:

661
662

a. report whether it makes contributions to the following types of social protection for its
employees by significant locations of operation;

663
664
665
666
667
668
669
670

i. medical and health care insurance;ii. sickness benefit;
iii. maternity and paternity benefits;
iv. employment injury benefit;
v. unemployment benefit;
vi. invalidity benefit;
vii. survivors benefit
viii. retirement benefit;

671
672
673

b. report the types of benefits that it provides to its employees in the absence of, orcomplementary to, public programs for social protection and by significant locations ofoperation;

674
675
676

c. report the number in headcount and percentage of employees by significant locations ofoperation that are not covered under each type of social protection in REWO 6 a, whether
provided by public programs or as benefits by the organization;

677
678

d. report the types of employees not covered under REWO 6- a and REWO 6-b by significant
locations of operation and explain why certain types of employees are not covered;679

e. report the definition used for ‘significant locations of operation’;

680
681

f.

682

g. describe actions taken to increase social protection coverage for:describe how it monitors that social protection contributions are made to relevant
authorities according to local regulations for workers who are not employees;

683
684
685
686
687

i. employees;
ii. workers who are not employees;
h. report contextual information necessary to understand how the data has been compiled,including standards, methodologies, and assumptions used.

688

GUIDANCE

689
690
691

Social protection or social security is a set of public measures to protect persons against economic
and social distress, which prevents a substantial reduction in income from a loss of work as a result ofvarious contingencies.

692
693
694

Social security is also fundamental for improving job quality, increasing human dignity, and reducing
poverty, inequalities, and vulnerability of workers and their families. It also contributes to improving
employability, productivity, and economic development.

695
696
697
698

Most countries have programs anchored in national legislation covering all or some areas of social
protection. In many jurisdictions, organizations are responsible for partially or fully contributing to thesocial protection of their workers. These are statutory contributions mandated by law as part of public
programs for social protection.

699
700
701

Organizations may help enhance public social protection coverage through their organizationsponsored programs as a complementary package or in the absence of public programs. The
coverage and types of benefits depend on a country’s national social security system.

702
703
704

Social protection coverage reflects the share of workers covered by public social protection programs
provided by the state or benefits through organization-sponsored programs. The disclosure aims toidentify existing social protection benefits, its beneficiaries, and gaps in coverage.

Page 24 of 40

705
706

Additional payments in cash and in-kind that are not related to social protection are reported under
REWO 1-b-ii.

707
708
709

For the purpose of clarity, the term ‘workers who are not employees’ refers to workers who are not
employed by the organization but whose work is controlled by the organization. See the Control ofWork Standard Interpretation to GRI 2 for more information.

710

Guidance to REWO 6-a and REWO 6-b

711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733

According to the ILO’s Social Security (Minimum Standards) Convention, 1952 (No. 102), social
protection includes:• Medical and health care insurance concerns the availability of facilities such as generalpractitioners, specialists, pharmaceutical supplies, hospitalization, and medical rehabilitation.
• Sickness benefits for when a worker is unable to work due to a morbid condition that results insuspension of earnings – this benefit enables workers to stay at home until they recover, which
protects their health and, in the case of communicable diseases, the health of others.
• Maternity and paternity benefits in case of pregnancy or childbirth – covers income security,maternal healthcare, maternity leave, paternity leave, parental leave, adoption leave,breastfeeding arrangements, employment protection, and childcare solutions after return to work.
• Employment injury benefit for workers who suffer an accident or a prescribed disease while
performing their job.
• Unemployment benefit in cases of suspension of earnings due to the inability to obtain suitable
employment in the case of a worker who is capable of and available for work.
• Invalidity benefit for when workers are unable to engage in any gainful activity and in cases where
this inability is permanent or persists after the sickness benefit ends.
• Survivors benefit for when there is a loss of support as the result of the worker's death, who was
the principal earner in the household.
• Retirement benefit provided to workers when they reach retirement age.
See reference [3] in the Bibliography.
See Table 9 for an example of how to present the information on REWO 6-a and REWO 6-b.

Page 25 of 40

734
735
736

Table 9. Example template for presenting information on contributions to the types of social
protection under public programs made by the organization and benefits provided by theorganization for employees by significant locations of operation

Medical andhealth careinsurance
SicknessbenefitMaternity andpaternity
benefits
Employment
injury benefit
Unemployment
benefitInvalidity benefit
Survivors
benefit
Retirement
benefitSignificant location ofoperation 1

Significant location ofoperation 2

Significant location ofoperation 3

Contributio Benefits
ns to social provided byprotection the
programs organization
Yes/NoYes/NoContributions to social
protection
programs
Yes/NoBenefits
provided by
theorganization
Yes/NoContributions to social
protection
programs
Yes/NoBenefits
provided by
theorganization
Yes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/No

737
738

The organization can also describe its efforts to work with governments and other stakeholders to
improve or develop social protection coverage.

739
740
741
742
743

The organization can report how it supports migrant employees in accessing the same benefits as
nationals. Many countries have concluded bilateral or multilateral social security agreements totransfer social protection rights and benefits between host countries and countries of origin. The
organization should report how it facilitates migrant employees' transfer of benefits from one country
to another.

744

See reference [20] in the Bibliography.

Page 26 of 40

745

Guidance to REWO 6-c

746
747

The organization should use the following formula to report the percentage of employees that are notcovered under each type of social protection.

Percentage of employeesthat are not covered undereach type of social
protection=

Number of employees
not covered undereach type of social
protection

X 100

Total number of
employees at the endof the reporting period

748

See Table 10 for an example of how to present the information for REWO- 6-c.

749
750

Table 10. Example template for presenting information on the number and percentage of
employees who are not covered by significant locations of operation
Significant location ofoperation 1

Significant location ofoperation 2

Significant location ofoperation 3

Number of Percentage Number of Percentage Number of Percentage
employees of
employees of
employees ofnotemployees not
employees not
employees
coverednotcoverednotcoverednotby social covered by by social covered by by social
covered byprotection social
protection social
protection social
protection
protection
protection
Medical and healthcare insurance
Sickness benefit
Maternity andpaternity benefits
Employment injury
benefit
Unemployment
benefitInvalidity benefit
Survivors benefit
Retirement benefit
751
752

The organization can also report the information required by REWO 6-c for workers who are not
employees.

Page 27 of 40

753

Guidance to REWO 6-d754

See Table 11 for an example of how to present the information for REWO-6-d.

755
756

Table 11. Example template for providing information on the types of employees not covered
under social protection
Significant location of
Permanent Temporary NonFull-timePart-time
operation: 1
employees employees guaranteed employees employees
hours
employees
Medical and health care
Yes/NoYes/NoYes/NoYes/NoYes/Noinsurance
Sickness benefit
Yes/NoYes/NoYes/NoYes/NoYes/NoMaternity and paternity
benefits
Employment injury
benefit
Unemployment invalidity
benefitInvalidity survivor
benefit
Survivors benefit
Retirement benefit

Yes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/NoYes/No

757
758

The organization can also provide the same information required by REWO 6-d for workers who are
not employees.

759

Guidance to REWO 6-e

760
761
762
763

Significant locations of operations in this context means where the organization has its activities.
Under these locations, there is a larger proportion of workers. In addition, the organization should
consider including locations with specific impacts related to social protection coverage. For instance,
the lack of public social protection programs in certain countries.

764

Guidance to REWO 6-f

765
766
767

The organization should describe how it monitors social protection contributions for workers who are
not employees. These contributions are made to relevant authorities through private complianceinitiatives such as auditing, certification schemes, or self-reporting mechanisms.

768

Guidance to REWO 6-g

769
770
771

Social protection coverage can be increased by either expanding the number of eligible workers
covered or expanding the types of social protection available to employees and workers who are not
employees.

772
773
774
775
776
777
778
779

Workers in a non-standard form of employment, such as agency workers, may receive inadequate
social security coverage. This can be because statutory provisions exclude them from entitlements tosocial security payments, such as maternity or sick leave. In addition, part-time workers may not be
fully covered by social security because their hours worked or earnings do not pass eligibility
thresholds, which can often affect women disproportionally. The organization can report how it has
worked to increase the eligibility criteria to cover all types of employees and workers who are not
employees. Additionally, the organization can report actions to reduce gender gaps in access to social
protection benefits and equality in access for migrant workers.

780
781
782
783

Governments organize national dialogues to identify and address the needs and weaknesses of theircurrent social security system. The organization can describe if it participates in this decision-making
process to voice its priorities and concerns and how it constructively contributes to enhanced social
protection policies and coverage.

Page 28 of 40

784Disclosure REWO 7 Monitoring working time

785

REQUIREMENTS

786
787
788

The organization shall:a. report the number of employees by significant locations of operation who work thefollowing hours a week on a regular basis, and a breakdown by employee type:

789
790
791
792
793
794

i. work less than 20 hours a week;
ii. work between 20 and 35 hours a week;iii. work between 36 and 48 hours a week;
iv. work longer than 48 hours a week;b. report the number of workers who are not employees by significant locations of operation
who work the following hours a week on a regular basis:

795
796
797
798

i. work less than 20 hours a week;
ii. work between 20 and 35 hours a week;iii. work between 36 and 48 hours a week;
iv. work longer than 48 hours a week;

799
800

c. report the average time period applied to communicate hours of work to non-guaranteed
hours employees by significant locations of operations;

801
802

d. report the percentage of employees and workers who are not employees who have flexible
working time arrangements by significant locations of operation;

803
804

e. report the ratio between paid annual leave days taken and entitled paid annual leave daysby significant locations of operation and gender for:

805
806
807
808

i. full-time employees;
ii. part-time employees;iii. non-guaranteed hours employees;
iv. temporary employees;

809
810

f.

report the average number of paid annual leave days taken by the most common type ofworkers who are not employees by significant locations of operation and by gender;811

g. report the definition used for ‘significant locations of operation’;

812
813

h. report contextual information necessary to understand how the data has been compiled,including standards, methodologies, and assumptions used.

814

GUIDANCE

815
816
817
818

Organizations face the challenge of promoting productivity and competitiveness while safeguarding
the physical and mental health of employees and workers who are not employees. Therefore,monitoring working time is an important aspect of making decisions on the potential negative impactsof excessive working time.

819
820
821
822

The organization can track working time using monitoring systems, which means it manages acomprehensive and accurate recording of working hours. These systems often record regular working
hours, daily and weekly hours of rest, and overtime hours while also flagging when limits are
exceeded.

823
824

Annual leave is important to provide a period of rest, maintain a work-life balance for employees,
reduce absenteeism, and enhance workers’ motivation.

825
826
827
828

The organization is free to choose how to report the breakdowns by gender. Reporting the four
categories suggested in Tables 13, 15, and 16 is not required. For example, instead of an ‘other’category, the organization can report as many additional gender categories as specified by
employees themselves.

829
830
831

For the purpose of clarity, the term ‘workers who are not employees’ refers to workers who are not
employed by the organization but whose work is controlled by the organization. See the Control ofWork Standard Interpretation to GRI 2 for more information.

Page 29 of 40

832

Guidance to REWO 7-a and REWO 7-b

833
834
835

In the context of this requirement, a regular basis means the actual hours of routine and frequent workover a certain period, including regular hours of work and overtime. The organization should report its
definition of regular hours of work.
Guidance to REWO 7-a

836
837
838

The breakdown by employee category provides a detailed analysis of employees categorized by theirlevel (such as senior management and middle management). This information is derived from theorganization’s own human resources system.

839

See Table 12 for an example of how to present the information for REWO 7-a.

840
841

Table 12. Example template for presenting information on the number of employees by the
number of hours worked by employee type and by significant locations of operation
Number of employees by the number of hours worked on a regular basis
36–48
Employee type
<20 hours a
20–35 hours>48 hours ahours aweek
a weekweek:
week
Significant
location ofoperation
1

Permanent
employees
Temporaryemployees
Full-time
employees
Part-time
employees
Non-guaranteed
hours employees
Permanent
employees

Significant
location ofoperation
2

Permanent
employees
Temporaryemployees
Full-time
employees
Part-time
employees
Non-guaranteed
hours employees

842
843
844
845
846
847

Overtime is the number of hours exceeding regular hours worked as stated in the employment
contract. The organization can report the information on overtime separately, using the following
categories for the number of employees who work:• up to 12 hours of overtime a week;• between 12 and 20 hours of overtime a week; and• over 20 hours of overtime a week.

848

The organization can then disaggregate the data by employee gender, type, or category.

849

See Table 13 for an example of how to present the information for overtime.

Page 30 of 40

850
851

Table 13. Example template for presenting information on number of overtime hours
employees by gender significant locations of operation
Number of employees who do overtime hours on a regular basis< 12 hours aweek
Significant
location ofoperation 1≥ 12 and <≤ 20
hours a week

> 20 hours a
week

Men
Women
Other*
Not disclosed**
Total

Significant
location ofoperation 2

Men
Women
Other*
Not disclosed**
Total

852

* Gender is specified by the employees themselves.

853** Gender is not disclosed by the employees themselves.

854

Guidance to REWO 7-b

855
856

The most common types of workers who are not employees covered by this requirement are thosereported under Disclosure 2-8 in GRI 2: General Disclosures 2021.

857

See Table 14 for an example of how to present the information for REWO 7-b.

Page 31 of 40

858
859

Table 14. Example template for presenting information on number of workers who are not
employees, by significant locations of operation and the number of hours worked
Number of workers who are not employees who on a regular basis work:<20 hours aweek
Significant
location ofoperation 1

20–35 hours
a week36–48 hours
a week>48 hours aweek:

Most common type ofworkers who are not
employees 1
Most common type ofworkers who are not
employees 2
Most common type ofworkers who are not
employees 3

Significant
location ofoperation 2

Most common type ofworkers who are not
employees 1
Most common type ofworkers who are not
employees 2
Most common type ofworkers who are not
employees 3860

Guidance to REWO 7-c

861
862
863
864
865

When employees have sufficient notice of their working time, it allows time to plan personal activities
such as family time and promotes work-life balance. Working hours of non-guaranteed hours
employees are usually ad-hoc hours and subject to an organization’s planning. Therefore, theorganization should report the average time taken to notify non-guaranteed hours employees of theirschedule in hours, days, weeks, or any other applicable schedule.

866

Guidance to REWO 7-d

867
868

The organization should provide separate percentages for employees and workers who are not
employees covered under this policy.

869
870

The percentage of employees and workers who are not employees with flexible working timearrangements can be calculated using the following formulas:

Percentageof employeeswith flexible
working timearrangements

Percentageof workers
who are withflexibleworking timearrangements=

Number of employees with flexible
working time arrangements

X

100

X

100

Total number of employees=

Number of workers who are not
employees and whose work is controlled
by the organization who have flexible
working time arrangements
Total number of workers who are not
employees

Page 32 of 40

871

See Table 14 for an example of how to present the information for REWO 7-d.

872
873
874

Table 14. Example template for presenting information on percentage of employees andworkers who are not employees and work is controlled by the organization who have flexible
working time arrangements
Percentage of Employees
Percentage of Workers whowith flexible working time
are not employees witharrangements
flexible working timearrangements
Significant location ofoperation 1
Significant location ofoperation 2
Significant location ofoperation 3875

Guidance to REWO 7-e

876
877
878
879
880

Employees take leave throughout the year to maintain a healthy work-life balance. However,managing paid annual leave can be challenging when several employees want to take their leave at
the same time. It is important to let employees choose when they would like to take their paid leave sotheir obligations and preferences can be considered. This requirement highlights the organization's
responsibility to ensure that employees utilize their entitlements for paid annual leave.

881
882
883
884

The number of annual leave days varies depending on jurisdiction and the employment relationshipbetween the organization and employees. The number of annual days also varies across regions dueto the prevailing work culture and by gender, as women tend to utilize more leave to fulfill childcare
responsibilities.

885
886
887
888

Paid annual leave entitlement refers to the paid annual leave days according to national legislationand the organization’s policies. The organization can also report the additional leave above thestatutory annual leave it provides to its employees. Public holidays are separate from annual leave
entitlements.

889
890

See guidance to REWO 2-a-iv to find more details about the definition of paid annual leave. The rateof annual leave can be calculated using the following formula:

Ratio of paid annual leavedays taken and the paid
annual leave days entitlement
by employee type

891=

Paid annual leave days taken by employee type
Paid annual leave days entitlement by employee type

See Table 15 for an example of how to present the information for REWO 7-e.

Page 33 of 40

892
893

Table 15. Example template for presenting information on the ratio of paid annual leave days
taken and that they are by employees by gender and significant locations of operation
Ratio between the paid annual leavedays taken and the paid annual
leave days entitledSignificant
location ofoperation 1

Full-time
employees

Part-time
employees

Nonguaranteed hours
employees

Temporaryemployees

Men
Women
Other*
Not disclosed**
Total

Significant
location ofoperation 2

Men
Women
Other*
Not disclosed**
Total

894

* Gender is specified by the employees themselves.

895** Gender is not disclosed by the employees themselves.

896

Guidance to REWO 7-f

897
898

The most common types of workers who are not employees covered by this requirement are thosereported under Disclosure 2-8 in GRI 2: General Disclosures 2021.

899
900

The organization should use the following formula to report the average number of paid annual leavedays taken by the most common type of workers who are not employees:

Average number of paid annual
leave days taken by the mostcommon type of workers who
are not employees:=

The total paid annual leave days taken by asingle type of workers who are not
employees whose work is controlled by theorganization
Total number of a single type of workers who
are not employees and whose work is
controlled by the organization

901

See Table 16 for an example of how to present the information on REWO-7-f.

Page 34 of 40

902
903
904

Table 16. Example template for presenting information on the average number of paid annual
leave days taken by workers who are not employees by gender and significant locations ofoperation
Most common typeof workers who are
not employees 1

Significant
location ofoperation 1

Most common typeof workers who are
not employees 2

Most common typeof workers who are
not employees 3

Men
Women
Other*
Not disclosed**

Significant
location ofoperation 2

Men
Women
Other*
Not disclosed**905* Gender is specified by the employees themselves.

906** Gender is not disclosed by the employees themselves.

907

Guidance to REWO 7-g

908
909
910
911
912
913

Significant locations of operations refer to organizational sites or specific geographical areas where
the organization has operations or conducts operations or activities. This could also increase thelikelihood of a potential, actual, or severe impact. In the context of Disclosure REWO 7, theorganization should define the significant locations of operations, emphasizing impacts on working
time conditions. For example, where the majority of employees are based and where it has workers
who are not employees in specific countries with a lack of or weak working time regulations.

Page 35 of 40

914

Glossary915
916This glossary provides definitions for terms used in this Standard. The organization is required toapply these definitions when using the GRI Standards.

917
918
919

The definitions included in this glossary may contain terms that are further defined in the complete
GRI Standards Glossary. All defined terms are underlined. If a term is not defined in this glossary or in
the complete GRI Standards Glossary, definitions that are commonly used and understood apply.

920

benefit921
922

direct benefit provided in the form of financial contributions, care paid for by the organization, or the
reimbursement of expenses borne by the employee

923
924
925

Note:

926

collective bargaining

927
928
929
930

all negotiations that take place between one or more employers or employers' organizations, on the
one hand, and one or more workers' organizations (e.g., trade unions), on the other, for determining
working conditions and terms of employment or for regulating relations between employers andworkers

931
932

Source:933

employee934935

individual who is in an employment relationship with the organization according to national law orpractice936

employee category

937
938

breakdown of employees by level (such as senior management, middle management) and function(such as technical, administrative, production)

939

Note:

940

entry level wage941

full-time wage in the lowest employment category

942

Note:

943

full-time employee

944
945

employee whose working hours per week, month, or year are defined according to national law orpractice regarding working time946

impact

947
948
949

effect the organization has or could have on the economy, environment, and people, including on their
human rights, which in turn can indicate its contribution (negative or positive) to sustainable
development.

950
951

Note 1:

952
953

Note 2:
See section 2.1 in GRI 1: Foundation 2021 for more information on ‘impact’.local
minimum wage954

minimum compensation for employment per hour, or other unit of time, allowed under law

955
956

Note:

957

non-guaranteed hours employee

Redundancy payments over and above legal minimums, lay-off pay, extra
employment injury benefit, survivors’ benefits, and extra paid holiday entitlements canalso be included as a benefit.

International Labour Organization (ILO), Collective Bargaining Convention, 1981 (No.
154); modified

This information is derived from the organization’s own human resources system.

Intern or apprentice wages are not considered entry level wages.

Impacts can be actual or potential, negative or positive, short-term or long-term,
intended or unintended, and reversible or irreversible.

Some countries have numerous minimum wages, such as by state or province or by
employment category.

Page 36 of 40

958
959

employee who is not guaranteed a minimum or fixed number of working hours per day, week, ormonth, but who may need to make themselves available for work as required

960
961

Source:ShareAction, Workforce Disclosure Initiative Survey Guidance Document, 2020;
modified962

Examples:casual employees, employees with zero-hour contracts, on-call employees

963

part-time employee

964
965

employee whose working hours per week, month, or year are less than the number of working hours
for full-time employees

966

permanent employee

967
968

employee with a contract for an indeterminate period (i.e., indefinite contract) for full-time or part-time
work

969

stakeholder

970
971

individual or group that has an interest that is affected or could be affected by the organization’s
activities

972
973

Source:Organisation for Economic Co-operation and Development (OECD), OECD Due
Diligence Guidance for Responsible Business Conduct, 2018; modified

974
975
976

Examples:business partners, civil society organizations, consumers, customers, employees andother workers, governments, local communities, non-governmental organizations,shareholders and other investors, suppliers, trade unions, vulnerable groups

977

Note:

See section 2.4 in GRI 1: Foundation 2021 for more information on ‘stakeholder’.

978

temporary employee

979
980
981

employee with a contract for a limited period (i.e., fixed term contract) that ends when the specifictime period expires, or when the specific task or event that has an attached time estimate iscompleted (e.g., the end of a project or return of replaced employees)

982

vulnerable group

983
984
985

group of individuals with a specific condition or characteristic (e.g., economic, physical, political,
social) that could experience negative impacts as a result of the organization’s activities more
severely than the general population

986
987
988
989
990
991
992

Examples:children and youth; elderly persons; ex-combatants; HIV/AIDS-affected households;
human rights defenders; indigenous peoples; internally displaced persons; migrant
workers and their families; national or ethnic, religious and linguistic minorities;
persons who might be discriminated against based on their sexual orientation, gender
identity, gender expression, or sex characteristics (e.g., lesbian, gay, bisexual,
transgender, intersex); persons with disabilities; refugees or returning refugees;
women

993

Note:

Vulnerabilities and impacts can differ by gender.

994

worker995

person that performs work for the organization

996
997
998

Examples:

employees, agency workers, apprentices, contractors, home workers, interns, selfemployed persons, sub-contractors, volunteers, and persons working fororganizations other than the reporting organization, such as for suppliers

999
1000
1001

Note:

In the GRI Standards, in some cases, it is specified whether a particular subset ofworkers is required to be used.

Page 37 of 40

1002
1003

worker consultation

1004

seeking of workers’ views before making a decision

1005

Note 1:

Worker consultation might be carried out through workers’ representatives.

1006
1007
1008
1009
1010

Note 2:

Consultation is a formal process, whereby management takes the views of workers
into account when making a decision. Therefore, consultation needs to take place
before the decision is made. It is essential to provide timely information to workers or
their representatives in order for them to provide meaningful and effective input
before decisions are made. Genuine consultation involves dialogue.

1011
1012

Note 3:

Worker participation and worker consultation are two distinct terms with specificmeanings. See definition of ‘worker participation’.

1013

worker participation

1014

workers’ involvement in decision-making

1015

Note 1:

Worker participation might be carried out through workers’ representatives.

1016
1017

Note 2:Worker participation and worker consultation are two distinct terms with specificmeanings. See definition of ‘worker consultation’.

1018

worker representative

1019

person who is recognized as such under national law or practice, whether they are:

1020
1021

•

a trade union representative, namely, a representative designated or elected by trade unions
or by members of such unions; or

1022
1023
1024
1025

•

an elected representative, namely, a representative who is freely elected by the workers of
the undertaking in accordance with provisions of national laws, regulations, or collective
agreements, whose functions do not include activities which are recognized as the exclusive
prerogative of trade unions in the country concerned.

1026
1027

Source:

1028
1029
1030
1031
1032
1033

International Labour Organization (ILO), Workers' Representatives Convention, 1971
(No. 135)

workers who are not employees
Workers who are not in an employment relationship with the organization but are not in an
employment relationship with the organization, but whose work is controlled by theorganization. Control of work implies that the organization directs the work performed
or controls the means or methods for performing the work.
Note 1: the type of contractual relationship between the organization and the worker (e.g.,
employment agency, contractor) does not determine whether the organization
controls the work.
Examples: agency workers, apprentices, contractors, home workers, interns, self-employed persons,sub-contractors, and volunteers.

1034

Page 38 of 40

1035

Bibliography

1036
1037

This section lists authoritative intergovernmental instruments and additional references used indeveloping this Standard.

1038

Authoritative instruments:

1039
1040

1. International Labour Organization (ILO), Right to Organise and Collective Bargaining Convention,
1949 (No. 98).

1041

2. International Labour Organization (ILO), Equal Remuneration Convention, 1951 (No. 100).

1042
1043

3. International Labour Organization (ILO), Social Security (Minimum Standards) Convention, 1952
(No. 102).

1044
1045

4. International Labour Organization (ILO), Social Protection Floors Recommendation, 2012 (No.
202).

1046
1047

5. International Labour Organization (ILO), Tripartite Declaration of Principles concerning
Multinational Enterprises and Social Policy 2006.

1048

6. International Labour Organization (ILO), Hours of Work (Industry) Convention, 1919 (No. 1).

1049
1050

7. International Labour Organization (ILO), Hours of Work (Commerce and Offices) Convention,
1930 (No. 30).

1051

8. International Labour Organization (ILO), Protection of Wages Convention, 1949 (No. 95).

1052

9. International Labour Organization (ILO), Protection of Wages Recommendation, 1949 (No. 85).

1053
1054

10. International Labour Organization (ILO), Reduction of Hours of Work Recommendation, 1962 (No
116).

1055

11. International Labour Organization (ILO), Weekly Rest (industry) Convention,1921 (No. 14).

1056
1057

12. International Labour Organization (ILO), Weekly Rest (Commerce and Offices) Convention, 1957
(No.106).

1058

13. International Labour Organization (ILO), Night Work Convention, 1990 (No. 171).

1059

14. International Labour Organization (ILO), Night Work Recommendation, 1990 (No. 178).

1060

15. International Labour Organization (ILO), Minimum Age Convention, 1973 (No. 138).

1061

16. International Labour Organization (ILO), Minimum Age Recommendation, 1973 (No. 146).

1062

17. International Labour Organization (ILO), Maternity Protection Convention, 2000 (No. 183).

1063

18. International Labour Organization (ILO), Maternity Protection Recommendation, 2000 (No. 191).

1064

19. International Labour Organization (ILO), Minimum Wage Fixing Convention, 1970 (No. 131).

1065
1066

20. International Labour Organization (ILO), Migration for Employment Convention (Revised), 1949
(No. 97).

1067

Additional references:

1068
1069

21. Organisation for Economic Co-operation and Development (OECD), Pay Transparency Tools to
Close the Gender Wage Gap, 2021.

1070

22. International Labour Organization (ILO), Equal Pay – An introductory guide, 2013.

1071

23. International Labour Organization (ILO), Measurement of working time, 2008.

1072
1073

24. International Labour Organization (ILO), Paid annual Leave, Conditions of Work and Employment
Programme, 2004.

1074
1075

25. International Labour Organization (ILO), Working time and Work-Life Balance Around the World,
2023.

Page 39 of 40

1076
1077

26. European Foundation for the Improvement of Living and Working Conditions (Eurofound), Right todisconnect, 2021.

1078
1079

27. World Economic Forum (WEF), Right to disconnect: The countries passing laws to stop
employees working out of hours, 2023.

1080
1081

28. Organisation for Economic Co-operation and Development (OECD), Valuing business impacts inthe areas of wage inequality and employee well-being, 2023.

1082

29. Fairwage Network, Living wage Methodology for a Typical Family.

1083

30. WageIndicator, Living Wages and Income Worldwide, 2023.

1084

31. Living Wage For US, Inc. Anker principle compatible estimates in the US Methodology.

1085
1086

32. IDH- the Sustainable Trade Initiative, IDH Recognition Process for Living Wage Benchmark
Methodologies, 2020.

1087
1088

33. International Labour Organization (ILO), Worst Forms of Child Labour Convention, 1999 (No.
182).

1089

Resources:

1090
1091

34. International Labour Organization (ILO), Tripartite Declaration of Principles concerning
Multinational Enterprises and Social Policy, 2017.

1092

Page 40 of 40