Female-to-Male basic salary ratio (G4-LA13-a)

What is the ratio of basic salary and remuneration of women to men?
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Value Type
Free Text
Research Policy
Community Assessed
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Corporate Social Responsibility Report

This metric is based on the Global Reporting Initiative (GRI) G4 Guidelines. It covers part of the requirements of Indicator G4-LA13 – ‘Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation’. The indicator asks for additional information, not included in this metric, meaning the breakdown by employee category and significant location of operation, and the definition of used for ‘significant locations of operation’ (G4-LA13-b).

Many countries have introduced legislation to enforce the principle of equal pay for work of equal value. This issue is supported by the International Labour Organization (ILO) Convention 100 ‘Equal Remuneration Convention’. Equality of remuneration is a factor in retaining qualified employees in the workforce. Where imbalances exist, an organization runs a risk to its reputation and legal challenges on the basis of discrimination.

To calculate the ratio of basic salary and remuneration of women to men - G4-LA13-a:

  • Identify the total number of employees in each employee category across the organization’s operations.
  • Identify the basic salary for women and for men.
  • Calculate the ratios of basic salary and remuneration of women to men.

Organizations reporting on this disclosure should include the definition used for'significant locations of operations' as a comment to the metric value.


For WikiRate Researchers: 

  • Please see this page for guidelines on how to research values for GRI-based metrics.

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