100
M. Morioka et al.
Table 3 (continued)
ISO 26000
N* U* B* A* P*
Reports the number of employees by gender who were entitled to
parental leave, were on parental leave, returned to work in the
reference period after parental leave and were still employed
12 months after their return. It also reports return-to-work and
retention rates for parental leave by gender
✓ ✓ ✓ ✕ ✓
Reports the minimum number of prior weeks that employees are
advised regarding the implementation of meaningful operational
changes that could substantially affect them
✓ ✓ ✕ ✓ ✓
Reports the level that each formal occupational health and safety
committee operates in the organization and the percentage of
employees whose work is controlled by the organization
✕ ✕ ✕ ✕ ✕
Reports the types of injuries, injury rate, occupational disease rate,
absenteeism rate, and work-related deaths for employees, except
those whose work is controlled by the organization by region and
gender
✓ ✓ ✕ ✓ ✓
Reports whether there are employees included in occupational
activities with high incidence and risk of particular diseases
✓ ✓ ✕ ✕ ✓
Reports whether formal (local or global) trade union agreements
cover health and safety. If so, the percentage extent of health and
safety topics that are covered by these agreements
✕ ✕ ✕ ✕ ✕
Reports the average number of training hours the organization’s
employees performed during the reported period, by gender and
employee category
✓ ✓ ✓ ✕ ✓
Reports training programs to improve employee skills and transition
assistance programs to facilitate continued employability and career
end management
✓ ✓ ✓ ✓ ✓
Reports the percentage of employees who regularly receive
performance reviews and career development
✓ ✓ ✓ ✓ ✓
Reports the percentage of people within the organization’s
governance bodies and the percentage of employees by employee
category, by gender, age, and other diversity indicators (such as
minorities and vulnerable groups)
✓ ✓ ✓ ✕ ✕
For each employee category, reports the ratio of the basic wage and
the compensation of women and men
✓ ✓ ✓ ✓ ✓
Reports the total number of incidents of discrimination during the
reporting period, incident status, and actions are taken
✓ ✓ ✓ ✓ ✓
Reports if the right to association and collective bargaining of the
operations and suppliers may be at risk and the actions taken by the
organization
✕ ✕ ✕ ✕ ✕
Reports operations and suppliers at risk of child labor and actions
taken by the organization during the reporting period to contribute to
the abolition of child labor
✓ ✓ ✕ ✕ ✓
(continued)
M. Morioka et al.
Table 3 (continued)
ISO 26000
N* U* B* A* P*
Reports the number of employees by gender who were entitled to
parental leave, were on parental leave, returned to work in the
reference period after parental leave and were still employed
12 months after their return. It also reports return-to-work and
retention rates for parental leave by gender
✓ ✓ ✓ ✕ ✓
Reports the minimum number of prior weeks that employees are
advised regarding the implementation of meaningful operational
changes that could substantially affect them
✓ ✓ ✕ ✓ ✓
Reports the level that each formal occupational health and safety
committee operates in the organization and the percentage of
employees whose work is controlled by the organization
✕ ✕ ✕ ✕ ✕
Reports the types of injuries, injury rate, occupational disease rate,
absenteeism rate, and work-related deaths for employees, except
those whose work is controlled by the organization by region and
gender
✓ ✓ ✕ ✓ ✓
Reports whether there are employees included in occupational
activities with high incidence and risk of particular diseases
✓ ✓ ✕ ✕ ✓
Reports whether formal (local or global) trade union agreements
cover health and safety. If so, the percentage extent of health and
safety topics that are covered by these agreements
✕ ✕ ✕ ✕ ✕
Reports the average number of training hours the organization’s
employees performed during the reported period, by gender and
employee category
✓ ✓ ✓ ✕ ✓
Reports training programs to improve employee skills and transition
assistance programs to facilitate continued employability and career
end management
✓ ✓ ✓ ✓ ✓
Reports the percentage of employees who regularly receive
performance reviews and career development
✓ ✓ ✓ ✓ ✓
Reports the percentage of people within the organization’s
governance bodies and the percentage of employees by employee
category, by gender, age, and other diversity indicators (such as
minorities and vulnerable groups)
✓ ✓ ✓ ✕ ✕
For each employee category, reports the ratio of the basic wage and
the compensation of women and men
✓ ✓ ✓ ✓ ✓
Reports the total number of incidents of discrimination during the
reporting period, incident status, and actions are taken
✓ ✓ ✓ ✓ ✓
Reports if the right to association and collective bargaining of the
operations and suppliers may be at risk and the actions taken by the
organization
✕ ✕ ✕ ✕ ✕
Reports operations and suppliers at risk of child labor and actions
taken by the organization during the reporting period to contribute to
the abolition of child labor
✓ ✓ ✕ ✕ ✓
(continued)