This metric is based on the Global Reporting Initiative (GRI) G4 Guidelines. It covers one 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'. This metric asks for the average male remuneration for the highest-paid category of employees.
Many countries have introduced legislation to enforce the principle of equal pay for work of equal value. This issue is supported by the 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 average male remuneration for the highest-paid category of employees - G4-LA13-a:
- Identify the total number of male employees in the highest-paid employee category across the organization’s operations, using the information from G4-LA12. Employee categories are defined based on the organization’s own human resources system.
- Identify the remuneration for men in the highest-paid employee category. Base remuneration upon the average pay.
For WikiRate Researchers:
- Please see this page for guidelines on how to research values for GRI-based metrics.