The organization shall disclose the extent to which it utilizes contingent and/or subcontracted workers and to gauge the relationship between the use of contingent and/or subcontracted workers and the additional profit gains. Regressive trends related to a significant decline in permanent or fixed-term employment and/or increased reliance on subcontracted labour, are often associated with weak labour rights and profit maximization.

This indicator calls for disclosure of whether policies to hire, promote and pay employees without discrimination exist and it aims to gauge their workings and effectiveness.

The surplus generated is reinvested into the business and the target group of beneficiaries rather than being passed on to investors. This indicator calls for disclosure of: (i) the extent to which surpluses and profits are distributed; and (ii) to whom such distributions are made and in what proportions.

The percentage of employees who leave an entity in a given year.

To disclose revenue, profits, number of employees, corporate taxes paid, and physical capital for the top three countries (a) in which it does business and (b) based on profits.

The rate at which occupational accidents, injuries, illnesses and deaths occur shall be zero. It suggests the effectiveness of an entity’s employee health and safety policy and its ability to build a healthy, safe and productive work environment.

The extent to which there is gender parity in the hiring of women at different occupational levels of an organization. The hiring of women in an organization shall be no less than 40% of total hiring in any given year.

The extent to which there is gender parity in the promotion of women at different occupational levels of an organization. The hiring of women in an organization shall be no less than 40% of total hiring in any given year.

This indicator is expressed as the number of women in managerial positions divided by the total number of managers in a given reporting period with the goal of having no less than 40% women in managerial positions in an organization in any given year.

The difference between the average remuneration of men and women at each occupational level as well as for the entire organization, with the goal of not exceeding 3%.

Disclosure related to whether the entity has a policy, training courses or mechanisms to address harassment and discrimination at the workplace, and whether it provides confidential grievance, resolution and non-retaliation mechanisms to ensure an environment free of violence, harassment and sexual exploitation.

The entity shall identify vulnerable groups in society, then disclose the percentage of its total permanent employees who fall into at least one of the identified groups (e.g. ethnic or religious minorities, immigrants, refugees, persons with disabilities, those on social benefits, ex-long-term unemployed or other minorities defined in terms of sexuality or age)