G4-EC5


Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation

  • ​When a significant proportion of the workforce is compensated based on wages subject to minimum wage rules, report the ratio of the entry level wage by gender at significant locations of operation to the minimum wage.

  • ​Report whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums could be used as a reference, report which minimum wage is being used.

  • ​Report the definition used for ‘significant locations of operation’.



​Economic well-being is one of the ways in which an organization invests in its employees. This Indicator helps demonstrate how an organization contributes to the economic well-being of employees in significant locations of operation. The Indicator also provides an indication of the competitiveness of the organization’s wages, and information relevant for assessing the effect of wages on the local labor market. Offering wages above the minimum is one factor in building strong community relations, employee loyalty, and strengthening an organization’s social license to operate. This Indicator is most relevant for organizations in which a substantial portion of their workforce is compensated in a manner or scale that is closely linked to laws or regulations on minimum wage.

​For all significant locations of operation, identify and compare (in percentage terms) local minimum wage to the organization’s entry level wage by gender.

For organizations that only offer salaried employment, convert the salary into an hourly estimate.

​Potential sources of information include the payroll department of the organization or finance, treasury, or accounting departments. Pertinent legislation in each country or region of operation may also provide information for this Indicator.

​None.