106
M. Morioka et al.
Table 5 (continued)
ISO 26000
N* U* B* A* P*
Reports the percentage increase in the annual total compensation of the
highest-paid employee of the company and the percentage increase in
the average annual total compensation of all employees in each
country where the company operates
✓ ✓ ✕ ✕ ✕
Informs the process that determines the compensation
✓ ✕ ✕ ✕ ✕
Reports stakeholder’s of the organization
✓ ✓ ✓ ✕ ✕
Reports the percentage of employees covered by collective bargaining
agreements
✓ ✕ ✕ ✕ ✕
Informs the approach to stakeholder engagement, including frequency
and breakdown by stakeholder group
✓ ✕ ✓ ✕ ✕
Reports the percentage of operations and risks related to corruption
✕ ✕ ✕ ✕ ✕
Reports the total number of employees aware of anti-corruption
policies
✓ ✓ ✕ ✕ ✕
Reports the total number and nature of confirmed corruption incidents ✓ ✓ ✕ ✕ ✕
Reports the total number of confirmed incidents of corruption in which
employees were dismissed or disciplined
✓ ✓ ✕ ✕ ✕
Reports the total number of confirmed incidents where contracts were
broken or not renewed due to corruption
✓ ✓ ✕ ✕ ✕
Reports legal cases of corruption against the organization or its
employees during the reporting period
✕ ✓ ✕ ✕ ✕
Reports the percentage of “senior” positions held by members of the
local community. It also reports the criteria for defining senior
positions and community location
✓ ✓ ✕ ✕ ✕
N* natura, U* unilever, B* grupo boticário, A* avon, P* P&G