Disclosure focus
This disclosure asks an organisation to report two basic workforce movements over the reporting period: how many people joined and how many people left. The point is to show the scale of hiring and turnover in a way that can be compared over time and, where relevant, across different parts of the business.
The practical focus is on the scope of coverage. An organisation should be clear whether the figures cover the whole workforce or only certain entities, countries, or sites, and it should apply the same boundary consistently. If it only reports on flagship locations or selected operations, that limitation should be obvious so readers do not assume the numbers represent the entire organisation.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 401-1 sub-elements (LRA working checklist)
Group employees by age band.
Group employees by gender.
Group employees by region.
State the total number of leavers in the reporting period.
State the total number of new starters in the reporting period.
State the overall turnover rate for the reporting period.
State the overall hiring rate for the reporting period.
How to prepare it
1Set the reporting boundary first: decide which workforce population, locations and time period you will use, so the figures are built from one consistent basis.
2Define the categories you will split the data by. For this disclosure, prepare the breakdowns by age band, gender and region, and make sure those labels are applied the same way across all figures.
3Pull together the source records that support the counts. Use the underlying HR or payroll evidence that shows new joiners and leavers during the period, together with the details needed for each breakdown.
4Calculate and present both the headcounts and the rates for new hires and turnover. Keep the totals and the percentages aligned to the same reporting period and the same workforce scope.
5Record any exclusions, adjustments or changes in method. If you have excluded any part of the workforce or changed how you classify the data, note that clearly so the reported numbers can be traced and understood.
6Check the final disclosure against the official source before sign-off. Confirm that every required data point is covered, the wording of the categories matches your chosen definitions, and the evidence file supports the published figures.
Request the data
Request the joiners and leavers data
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
How many people joined and left during the period, and how do those movements break down by age band, gender and region?
Use your organisation’s own people-data terms first, then map them to the reporting labels. For example, ask for joiners/leavers, starters/exits or headcount movements if that is how the data is held internally. Adapt the wording to your HRIS, payroll or workforce reporting setup, and check the source used before sign-off.
Weak request
Please provide the GRI 401-1 data for the year, including the required breakdowns and rates.
Why it fails: It uses framework language instead of the organisation’s own people-data terms, so the owner has to translate the ask before they can respond. It also leaves out the source system, population boundary, internal category labels and the basis for the rates, which makes the extract harder to validate.
Better request
Please send the joiner and leaver extract for [reporting period] for [entity], using the age bands, gender groups and regions from your HRIS or workforce report. Include the totals, the percentages, the definitions used, any exclusions and the final-check contact.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State how you defined a new starter and a leaver for this report, and explain the basis used to count and rate them across the period.
Context note
Use the figures to show the scale of workforce inflow and outflow, and to indicate whether the organisation is expanding, stable, or seeing more exits than entries.
Fluctuation statement
If the numbers moved materially, point to the main operational drivers, such as recruitment activity, restructuring, seasonal demand, or local labour-market conditions.
Content index entry
GRI 401-1 New employee hires and employee turnover 8 — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 401-1 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.
Common gaps
Mistakes to avoid when collecting the data
Wrong data owner
Chasing the HR lead by default can miss the person who actually holds the joiners-and-leavers file, so the figures come from the wrong team.
Framework words, not business terms
Asking for the data in disclosure language instead of the organisation’s own labels can leave people unsure which report, extract, or dashboard to use.
Scope not pinned down
If the team does not agree which parts of the business are in scope, one site or subsidiary can be left out or counted twice.
Wrong time basis
Pulling numbers from the wrong date range or using a different cut-off from the reporting period can make the headcount movement inconsistent with the rest of the pack.
Mixed counting methods
Combining a point-in-time headcount with a period total in the same working paper can distort both the hire count and the exit count.
Source labels lost
Copying figures into a new sheet without keeping the original file names, tab names, or field labels makes it hard to trace where each number came from.
Populations merged
Putting permanent staff, contractors, and other worker groups into one pool can blur the joiner and leaver totals that should stay separate.
No evidence trail
Saving the numbers without the supporting extract date, owner, and approval note leaves no clear path for later review or sign-off.
Where judgement is often needed
Set the reporting perimeter after acquisitions or disposals
Decide whether people added or removed through a business change sit inside the period counts, then explain the cut-off you used so the headcount and movement figures are read on the same basis.
Choose one rule where local employment definitions differ
If countries classify starters, leavers, or worker status differently, apply a single group-wide approach or clearly map local rules to it and state the method used.
Agree how to treat people on the boundary of the workforce
Make a consistent call on interns, agency workers, fixed-term staff, contractors, and similar edge groups, then disclose which categories were included or left out.
Align the timing for hires and exits
Use one date rule for when a person counts as joining or leaving, and explain whether that is based on contract start, first day worked, notice date, or another internal trigger.
Decide whether to use actual records or estimates
Where complete records are not available, use a documented estimate only if it is the best available basis, and say which parts were measured and which were approximated.
State the denominator used for the rate figures
Explain the workforce base behind the percentages, including whether it reflects average staff, year-end staff, or another internal population measure.
Handle partial-year service and part-time staff consistently
Apply the same counting logic to people who worked only part of the year or part of the week, and describe any normalisation used before calculating totals or rates.
Round numbers in a way that still ties back
Use one rounding rule across the table, and check that rounded totals and percentages remain understandable against the underlying records.
Protect privacy when the workforce is small
If a split by age band, gender, or region could identify individuals, combine categories or suppress detail and explain the aggregation approach used.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Retail
Synthetic example only: we show new joiners and leavers for the year, split by age band, sex and region. The figures below are internally consistent and are meant to illustrate how we might present this information.
This example shows how to present hiring and turnover counts and rates with a simple breakdown by age, gender and region. It is illustrative only.
Illustrative (synthetic) example — Manufacturing
Synthetic example only: we summarise recruitment and exits for the period across age bands and regions, with a split by gender. The numbers are made up for training purposes and remain mathematically consistent.
This example demonstrates a second way to disclose workforce inflows and outflows, using age, gender and region as the breakdowns. It is not a real company disclosure.
Company reports
How companies report GRI 401-1
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Compal Electronics, Inc.
Technology Hardware and Equipment · Taiwan · 2025
Compal Electronics’ 2025 ESG Report provides detailed data on workforce composition and turnover rates, including new hire rates and total turnover percentages by gender and age group (pp.125, 128-129). The report also includes numeric values on plant personnel distribution across regions (p.169) and turnover calculations explained on page 128. However, the report does not clearly present aggregated turnover rates or voluntary turnover trends over multiple years, nor does it provide contextual analysis of these figures.
Yuanta Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
Yuanta Financial Holding Co., Ltd.'s 2024 ESG Report provides detailed data on workforce demographics and initiatives, including a "work adaptability management plan for middle-aged and senior workers" with six organised seminars (p.141). The report also presents gender distribution across regions with specific numbers for male and female employees (p.159), regional employee percentages (p.157), and employee turnover rates by gender and region (p.158). However, the report lacks clear numeric values or narrative items related to some other specific sustainability metrics, as no quotable evidence was found for those aspects.
ASE Technology Holding Co., Ltd.
Semiconductors · Taiwan · 2024
ASE Technology Holding Co., Ltd.'s 2024 CSR Report provides detailed data on workforce demographics and related metrics, including the percentage of employees qualified for parental leave by gender (63.82% male, p.251), new hire percentages by gender (55.76% male, p.250), and employee turnover rate at 11.4% with a noted decrease from the previous year (p.168). The report also includes information on occupational injury rates (p.254) and employee engagement survey coverage exceeding 90% (p.163). However, there is no clear evidence regarding other specific diversity or inclusion metrics beyond these datapoints, and some narrative items expected for comprehensive disclosure are not found in the report.
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Check your understanding
Scenarios to work through
Your HR system shows 18 people joined during the year and 12 left. The draft table also breaks the joiners and leavers down by age band, gender and region, but one region has been left blank because the team thought it was optional.
QShould you leave that region blank, or do you need to complete the breakdown before sign-off?
Reveal model answer →Hide answer ↑You should complete the regional split before sign-off. For this disclosure, the joiner and leaver figures are not just totals: they are also presented by age group, gender and region, so a blank region would leave the picture incomplete. The totals must also stay internally consistent with the breakdowns, so the 18 joiners and 12 leavers should be traceable across the sub-groups.
Why this matters · Present both the overall counts and the three breakdowns, and make sure the parts add back to the totals.
A preparer has 24 new starters in the period and calculates a hire rate of 20%. Later, they realise the workforce denominator used for the rate was based on a different headcount date from the one used elsewhere in the report.
QCan you keep the 20% rate if the underlying base is not the same as the rest of the disclosure pack?
Reveal model answer →Hide answer ↑No. The rate should be calculated from the same reporting basis used for the rest of the disclosure, so the method is consistent and the figure can be checked. If the base changes, the rate may still be mathematically correct, but it is not suitable for sign-off unless the calculation basis is aligned and explained in the working papers.
Why this matters · Use one consistent basis for the rate and keep the calculation trail clear.
The HR team reports 9 leavers in total, but the exit records show 6 voluntary departures and 3 redundancies. The draft only includes the total turnover number and rate, with no supporting split in the working file.
QDo you need to keep the underlying leaver categories in the evidence pack even though the published line only asks for the total?
Reveal model answer →Hide answer ↑Yes. Even if the published line shows only the total number and total rate, the working papers should still let you trace that total back to the source records. Here, the 6 voluntary departures plus 3 redundancies equal the 9 leavers, so the evidence should show how the total was built up and allow a reviewer to follow the trail.
Why this matters · Keep enough source detail to prove how the total turnover figure was assembled.
A business unit hired 10 people in the year, but 2 of them were internal transfers from another part of the group. The preparer is unsure whether those 2 should sit inside the new-hire count or be excluded.
QHow should you decide whether those 2 people belong in the new-hire total for this disclosure?
Reveal model answer →Hide answer ↑You should first check whether your organisation treats internal moves as new hires for this metric and apply that approach consistently. The key is that the count reflects the organisation’s chosen reporting boundary and is used the same way across the period, with the age, gender and region breakdowns matching that same population. If the internal transfers are included, the total should be 10; if they are excluded, the total should be 8, and the working papers need to show the basis used.
Why this matters · Define the counted population clearly and apply the same rule throughout the period.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
How do I prepare GRI 401-1 Employment data for this page step by step?+−
Use the page’s plain-language explainer, then follow the step-by-step ‘how to prepare’ section to organise the disclosure. The page also points you to the datapoints to prepare, the evidence pack, and the draft-output section so you can move from raw data to a usable draft.
What data do I need to collect for GRI 401-1 Employment on this page?+−
The page says to prepare age bands, gender split, geographic split, new joiner count, new joiner rate, leaver count, and leaver rate. It is set up to help you gather those datapoints and then turn them into a draft disclosure.
How should I set the scope and methodology for the GRI 401-1 Employment figures on this page?+−
The page gives a step-by-step ‘how to prepare’ section, which is the place to use when setting scope and methodology. It also highlights common reporting gaps, so you can check that your approach is consistent before drafting.
Who should own the GRI 401-1 Employment data and evidence pack?+−
The page is written for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source the workforce data and support it with evidence. Use the evidence pack and assurance claims to make responsibilities clear.
What should go into the evidence pack for GRI 401-1 Employment?+−
The page includes an evidence pack with five items to support assurance readiness. Use that pack alongside the six assurance claims to show how the numbers were prepared and where they came from.
What are the six assurance claims I need to verify for GRI 401-1 Employment?+−
The page says there are six assurance claims to verify, each with a claim, risk, and evidence angle. Use those claims to test whether the data, method, and supporting documents are strong enough for review.
What are the common reporting gaps or mistakes on the GRI 401-1 Employment page?+−
The page lists common reporting gaps and mistakes to help you spot issues before you finalise the disclosure. It is useful for checking the completeness of the datapoints, the consistency of the method, and whether the evidence pack is ready.
How do I use the workbook and printable Library Card downloads for GRI 401-1 Employment?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use them to organise the preparation work, capture evidence, and keep a practical reference while drafting.
Can I use the synthetic example disclosure on this page to draft my own GRI 401-1 Employment table?+−
Yes, the page includes synthetic illustrative example disclosures, including a quantitative table, to show how the disclosure can be presented. Treat it as a model for structure and formatting only, and make sure your own figures are internally consistent.
How do I turn the GRI 401-1 Employment data into a draft narrative and content index line?+−
The draft-output section gives visualisation ideas, narrative starters, and a GRI content-index line. Use those prompts to turn the prepared data into a clear draft that can be reviewed and checked against your evidence.
Can I reuse my GRI 401-1 Employment data for ESRS S1 Own Workforce reporting?+−
The page says the closest ESRS correspondence is ESRS S1 (Own Workforce), so the data may be reusable across both. It does not say the requirements are identical, so you should still check the other framework separately.
More questions this page can help with
GRI 401-1 Employment checklist for age bands, gender split and geographic splitGRI 401-1 Employment new joiner count and leaver rate how to calculate and presentGRI 401-1 Employment assurance evidence pack what documents do I needGRI 401-1 Employment common mistakes and reporting gaps to avoidGRI 401-1 Employment workbook download how to use the Prep & Assurance workbookGRI 401-1 Employment example disclosure table synthetic illustrationGRI 401-1 Employment draft narrative starters and content index lineGRI 401-1 Employment step by step preparation guideGRI 401-1 Employment evidence pack and assurance claims explainedGRI 401-1 Employment ESRS S1 Own Workforce data reuse
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