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Chapter 2
Indicator Aspect Example of disclosure
Social (Labor Employment (i.e. an Rate of staff turnover, number of
practices and overview of the entity's new staff appointed, benefits
decent work) staff and policies) provided (e.g. life insurance,
parental leave)
Training and education Average hours of training provided
per employee
Diversity and equal Analysis of employees (and
opportunity members of the entity's
governance bodies) by age,
gender, ethnic background,
disability etc.
Indicator Aspect Example of disclosure
Social (Human Investment The number/% of the entity's
Rights) investments and contracts that
underwent human rights screening
Freedom of association Measures taken to support rights
and collective bargaining to exercise freedom of association
(e.g. joining a trade union) and
collective bargaining
Assessment (of the entity's The number/% of the entity's
operations) operations that have been subject
to human rights reviews (e.g. by
groups such as Amnesty
International)
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