Disclosure Requirement S1-10 – Adequate Wages

67. The undertaking shall disclose whether or not its employees are paid an adequate wage, and if they are not all paid an adequate wage, the countries and percentage of employees concerned.

68. The objective of this Disclosure Requirement is to enable an understanding of whether or not all the undertaking’s employees are paid an adequate wage, in line with applicable benchmarks.

69. The undertaking shall disclose whether all its employees are paid an adequate wage, in line with applicable benchmarks. If so, stating this will be sufficient to fulfil this disclosure requirement and no further information is needed.

70. If not all its employees are paid an adequate wage in line with applicable benchmarks, the undertaking shall disclose the countries where employees earn below the applicable adequate wage benchmark and the percentage of employees that earn below the applicable adequate wage benchmark for each of these countries.

71. The undertaking may also disclose the information specified in this disclosure requirement with regard to non-employees in its workforce.