GRI 405: Diversity and Equal Opportunity 2016 sets out reporting requirements on the topic of diversity and equal opportunity. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic.
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 the References section of this Standard.
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:
Effective date: 1 July 2018
Earlier adoption is encouraged.
GRI 405: Diversity and Equal Opportunity
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 405-1 Diversity of governance bodies and employees
Disclosure 405-2 Ratio of basic salary and remuneration of women to men