AR 99. In providing the information required by paragraph 97(a) (gender pay gap) , the company shall provide all background information necessary to understand the data and the way in which the data were collected (methodology). Information on how objective factors such as the type of work and country of employment influence the gender pay gap may be provided.

AR 102. to illustrate the background information, the company may provide an explanation to better understand the data and how the data was compiled (methodology). Quantitative data such as Annual total remuneration ratios alone may not be sufficient to understand pay differentials and their causes. For example, pay ratios may be influenced by the size of the company (e.g. revenue, number of employees), its industry, its employment strategy (e.g. reliance on outsourced or part-time labor, high levels of automation) or currency fluctuations.