In the context of the GRI Standards, the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates
GRI 405 addresses the topic of an organization’s approach to diversity and equal opportunity at work.
When an organization actively promotes diversity and equality at work, it can generate significant benefits for both the organization and workers. For example, the organization can gain access to a larger and more diverse set of potential workers. These benefits also flow through to society in general, as greater equality promotes social stability and supports further economic development.
These concepts are covered in key instruments of the International Labour Organization, the Organisation for Economic Co-operation and Development, and the United Nations: see References.
The disclosures in this Standard can provide information about an organization’s impacts related to diversity and equality at work, and how it manages these impacts.
Additional disclosures that relate to this topic can also be found in: