انتقل إلى جوهر الإفصاح
الدورات

شريك تدريب GRI GRI 2 · General Disclosures · Disclosure GRI 2-7

Employees

GRI 2-7 · mandatory · metrics + narrative

Disclosure 2-7 covers all employees who perform work for the entities included in the organisation’s sustainability reporting under Disclosure 2-2. An employee is an individual who has an employment relationship with the organisation under national law or practice. Agency workers, contractors and other workers who are not employees are considered separately under Disclosure 2-8 where applicable.

ابدأ الإعداد ↓ Official GRI source ↗ Compare 3 real reports

جوهر الإفصاح

Report the total number of employees with separate breakdowns by gender and by region. Also report permanent, temporary, non-guaranteed hours, full-time and part-time employees, with every one of those five categories broken down by gender and by region.

Permanent and temporary describe contract duration; non-guaranteed hours describes whether minimum or fixed hours are guaranteed; full-time and part-time describe working time. Non-guaranteed hours employees can overlap with permanent or temporary employees, depending on national law and practice, so these categories must not automatically be added together as if they were mutually exclusive.

Gender is reported as specified by employees themselves. GRI’s example presentation uses Female, Male, Other and Not disclosed. A region can be a country, city, operating area or world region; choose a level that gives meaningful insight and apply it consistently.

Where definitions differ between countries, apply national law or practice to calculate country-level permanent, temporary, non-guaranteed hours, full-time and part-time figures, then aggregate the country-level data to organisation-wide totals and explain the approach.

Describe whether the figures are headcount, FTE or another measure and whether they are period-end, averages or use another timing basis. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.

Add context needed to interpret the figures and describe significant fluctuations during and between reporting periods. Report the threshold used to decide what is significant. If there were no significant fluctuations, a brief direct statement is sufficient.

Reasons for omission are permitted for Disclosure 2-7, but ‘not material’ is not a permitted reason. Address every required category: report zero or state that the category does not exist, or identify the unmet requirement and use a permitted reason—Not applicable, Legal prohibitions, Confidentiality constraints, or Information unavailable / incomplete—with the explanation required by GRI 1 in the content index.

The 22 datapoints below are an LRA operational decomposition of the five requirements in Disclosure 2-7. They are not 22 separate GRI requirements.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ GRI.

جهّز

ما يجب جمعه قبل الصياغة

ضع علامة على كل حقل عند وصول الأدلة. المسؤولون هم الفرق التي تحتفظ عادةً بالملفات المصدرية.

  • Total number of employees

    HR / People Analytics

    Report all employees who perform work for the entities included in sustainability reporting under GRI 2-2. Determine employee status from the employment relationship under applicable national law or practice, not from payroll or worksite presence alone. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.

    الأدلة GRI 2-2 entity list, legal employer register, HRIS extract and payroll reconciliation.

    انتبه إلى Agency workers, contractors or employees of out-of-scope entities are mixed into the employee population.

  • Total employees by gender

    HR / People Analytics

    Break the total employee population down by gender as specified by employees themselves. Preserve Other and Not disclosed where applicable and reconcile the categories to the total.

    الأدلة HRIS self-identification extract, gender-category mapping and reconciliation to total employees.

    انتبه إلى The breakdown forces binary categories, omits employees who did not disclose gender, or does not reconcile to the total.

  • Total employees by region

    HR / People Analytics

    Break the total employee population down by a consistently applied and meaningful region level, such as country, city, operating area or world region.

    الأدلة HRIS location extract, documented regional mapping and reconciliation to total employees.

    انتبه إلى The geographic basis changes between tables or aggregation removes the required regional breakdown.

  • Permanent employees

    HR / People Analytics

    Report the total number of permanent employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on indefinite employment.

    الأدلة Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.

    انتبه إلى Permanent employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.

  • Permanent employees by gender

    HR / People Analytics

    Break permanent employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.

    الأدلة HRIS category and self-identification extract with a reconciliation to the category total.

    انتبه إلى The gender split uses a different population or classification from the permanent employees total.

  • Permanent employees by region

    HR / People Analytics

    Break permanent employees down by the documented region level, using the same employee population and category definition as the reported total.

    الأدلة HRIS category and location extract with a documented regional mapping and reconciliation.

    انتبه إلى The regional split uses a different population, location rule or category definition from the permanent employees total.

  • Temporary employees

    HR / People Analytics

    Report the total number of temporary employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on limited-duration employment.

    الأدلة Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.

    انتبه إلى Temporary employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.

  • Temporary employees by gender

    HR / People Analytics

    Break temporary employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.

    الأدلة HRIS category and self-identification extract with a reconciliation to the category total.

    انتبه إلى The gender split uses a different population or classification from the temporary employees total.

  • Temporary employees by region

    HR / People Analytics

    Break temporary employees down by the documented region level, using the same employee population and category definition as the reported total.

    الأدلة HRIS category and location extract with a documented regional mapping and reconciliation.

    انتبه إلى The regional split uses a different population, location rule or category definition from the temporary employees total.

  • Non-guaranteed hours employees

    HR / People Analytics

    Report the total number of non-guaranteed hours employees, applying the relevant national-law or national-practice definition at country level. This is a guaranteed-hours status measure based on no guaranteed minimum or fixed hours.

    الأدلة Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.

    انتبه إلى Non-guaranteed hours employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.

  • Non-guaranteed hours employees by gender

    HR / People Analytics

    Break non-guaranteed hours employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.

    الأدلة HRIS category and self-identification extract with a reconciliation to the category total.

    انتبه إلى The gender split uses a different population or classification from the non-guaranteed hours employees total.

  • Non-guaranteed hours employees by region

    HR / People Analytics

    Break non-guaranteed hours employees down by the documented region level, using the same employee population and category definition as the reported total.

    الأدلة HRIS category and location extract with a documented regional mapping and reconciliation.

    انتبه إلى The regional split uses a different population, location rule or category definition from the non-guaranteed hours employees total.

  • Full-time employees

    HR / People Analytics

    Report the total number of full-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on full-time employment.

    الأدلة Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.

    انتبه إلى Full-time employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.

  • Full-time employees by gender

    HR / People Analytics

    Break full-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.

    الأدلة HRIS category and self-identification extract with a reconciliation to the category total.

    انتبه إلى The gender split uses a different population or classification from the full-time employees total.

  • Full-time employees by region

    HR / People Analytics

    Break full-time employees down by the documented region level, using the same employee population and category definition as the reported total.

    الأدلة HRIS category and location extract with a documented regional mapping and reconciliation.

    انتبه إلى The regional split uses a different population, location rule or category definition from the full-time employees total.

  • Part-time employees

    HR / People Analytics

    Report the total number of part-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on part-time employment.

    الأدلة Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.

    انتبه إلى Part-time employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.

  • Part-time employees by gender

    HR / People Analytics

    Break part-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.

    الأدلة HRIS category and self-identification extract with a reconciliation to the category total.

    انتبه إلى The gender split uses a different population or classification from the part-time employees total.

  • Part-time employees by region

    HR / People Analytics

    Break part-time employees down by the documented region level, using the same employee population and category definition as the reported total.

    الأدلة HRIS category and location extract with a documented regional mapping and reconciliation.

    انتبه إلى The regional split uses a different population, location rule or category definition from the part-time employees total.

  • Counting methodology

    HR / People Analytics

    State whether each figure is reported in headcount, FTE or another measure. Use a consistent method where practicable and identify and explain any different method.

    الأدلة Approved headcount/FTE methodology, source-field definitions and calculation reconciliation.

    انتبه إلى Headcount and FTE are mixed or the measure is not stated.

  • Timing methodology

    HR / People Analytics

    State whether each figure is measured at period end, as an average across the period or using another timing approach, and explain any differences between tables.

    الأدلة Extraction dates, monthly snapshots, averaging calculation and methodology approval.

    انتبه إلى Period-end and average values are presented as comparable without explanation.

  • Context necessary to understand the data

    HR / People Analytics

    Explain the employment model and differences between categories, genders or regions, including seasonal work, acquisitions, disposals, site changes or other factors needed to interpret the figures.

    الأدلة HR commentary, workforce plans, deal and restructuring records, and approved reporting note.

    انتبه إلى The tables are technically complete but give a misleading picture without employment-model or period context.

  • Significant fluctuations

    HR / People Analytics

    Describe significant fluctuations during and between reporting periods, report the threshold used to determine significance and explain the principal drivers. State directly if none occurred.

    الأدلة Documented threshold, monthly movement analysis, joiner/leaver data and acquisition, disposal, closure or restructuring records.

    انتبه إلى Only the closing balance is shown, the threshold is absent, or the drivers do not reconcile to the net movement.

قبل أن تبدأ

  • Have you reconciled the employee population to every entity reported under GRI 2-2?
  • Have local HR teams classified employees under national law or practice rather than payroll labels alone?
  • Are agency workers, contractors and other non-employees kept separate for GRI 2-8 where applicable?
  • Are contract duration, guaranteed-hours status and working-time arrangement stored as separate dimensions?
  • Can every employee measure be reported separately by employee-specified gender and by a documented region level?
  • Are headcount/FTE, period-end/average, estimates and country mappings documented?
  • If exact figures are not available, will the organisation report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and explain the estimation method and its limitations?
  • Is the significant-fluctuation threshold approved and can principal drivers reconcile to the net movement?
  • Will absent categories be reported as zero and unavailable information handled through a permitted reason for omission?
＋ إظهار العناصر الفرعية لـ GRI 2-7 (قائمة عمل LRA)

كيفية إعداده

Start with the GRI 2-2 reporting entity list. Identify employees through the employment relationship under national law or practice and separate agency workers, contractors and other non-employees for GRI 2-8 where applicable.
Build country-level mappings for permanent, temporary, non-guaranteed hours, full-time and part-time employees. Aggregate the country figures while retaining the national definitions and approvals.
Create separate data views for contract duration, guaranteed-hours status and working-time arrangement. Do not force non-guaranteed hours to be mutually exclusive with permanent or temporary status.
Prepare every employee measure by gender as specified by employees and separately by a meaningful, documented region level. Reconcile every row and column to its source population.
Document headcount, FTE or other measures; period-end, average or other timing; and any estimates. Explain any different methods rather than presenting them as directly comparable.
Add context, set and disclose the significant-fluctuation threshold, and reconcile principal movement drivers to the net change. State directly if no significant fluctuations occurred.
Report zero for absent categories. If required information cannot be reported, identify the exact requirement and use a permitted GRI 1 reason for omission with the required explanation and remediation timing where applicable.

اطلب البيانات

Request the employee population and GRI 2-7 breakdowns

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

Which individuals are employees of the GRI 2-2 reporting entities under national law or practice, and what are the required gender, region and employee-type figures, methodologies, context and significant fluctuations?

Ask for source-system fields and local labels, but require country HR teams to map them to national-law or national-practice definitions. Request agency workers and other non-employees separately for GRI 2-8; do not include them automatically as temporary employees.

طلب ضعيف

Please provide workforce numbers by contract type.

لماذا يفشل: It does not identify the GRI 2-2 entities, distinguish employees from other workers, request both gender and region views, or capture national definitions, methodology and fluctuations.

طلب أفضل

Please provide the employee population for the GRI 2-2 entities and all six employee measures, each by gender and region, using country-level national definitions. Keep non-employees separate and include methodology, context, significant-fluctuation threshold and movement reconciliation.

نموذج بريد إلكتروني رسمي
Subject: GRI 2-7 employee data request for [period]

Dear [name/team],

Please provide employee data for every entity included in sustainability reporting under GRI 2-2. Identify employees using the employment relationship under applicable national law or practice; provide agency workers and other non-employees separately for GRI 2-8.

Please provide total employees and permanent, temporary, non-guaranteed hours, full-time and part-time employees, with each measure broken down separately by gender and by region. Include source-system references, country definition mappings, headcount/FTE and period-end/average methodology, estimates, context, the significant-fluctuation threshold and a reconciliation of significant movements.

If a category is absent, report zero. Flag unavailable information for formal reason-for-omission review rather than describing it as not material.

Many thanks,
[preparer name]
نسخة مختصرة لـ Teams / Slack
Please send the GRI 2-7 employee pack for the GRI 2-2 entities: total plus all five employee categories, each by gender and region, with national definitions, methodology, context and significant-fluctuation analysis. Keep agency workers/non-employees separate for GRI 2-8.

أمثلة قطاعية

Retail

السياق. Stores in several countries with seasonal hiring.

الطلب المُكيَّف. Provide employees by contract duration, guaranteed-hours status and working-time arrangement for every in-scope store and entity, by gender and country, with monthly averages and seasonal movement context.

مثال على الرد. Country HR returns separate employee tables and a seasonal movement bridge; agency labour is routed to GRI 2-8.

Manufacturing

السياق. Multi-site business using agency labour.

الطلب المُكيَّف. Provide permanent, temporary, non-guaranteed hours, full-time and part-time employees by gender and region. Provide agency workers and other non-employees in a separate GRI 2-8 file after employment-relationship review.

مثال على الرد. Plant HR returns employee-only tables, national definition mappings and a separate non-employee worker register.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الإقرار النهائي.

ملاحظة منهجية

State the GRI 2-2 entity scope, employee definition, national definition mapping, headcount/FTE measure, period-end/average timing and any estimates.

ملاحظة سياقية

Explain why temporary, non-guaranteed hours and part-time employment are used and any meaningful gender or regional differences, seasonality or structural change.

بيان التقلبات

State the threshold for significant fluctuations, reconcile the principal drivers to the net movement and state directly if no fluctuation exceeded the threshold.

مُدخل في فهرس المحتوى

GRI 2-7 Employees — [location/page]. For any unmet requirement: [requirement] — [permitted reason for omission] — [required explanation].

مركز التنزيلات

أدوات ونماذج الإعداد

نزّل أدوات إعداد GRI 2-7 مجانًا لمدة 24 ساعة بعد تأكيد البريد الإلكتروني. تظل روابط التقارير الأصلية متاحة للجميع.

مجاني · الوصول عبر البريد
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الإقرار.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

تحقّق

لكل ادعاء، تحقّق من الأدلة

  • The employee population covers all GRI 2-2 reporting entities.

    المخاطر An entity or employee population is omitted or an out-of-scope entity is included.

    الأدلة الواجب فحصها GRI 2-2 entity list, legal employer register and entity-to-HRIS reconciliation.

  • Employees are distinguished from workers who are not employees.

    المخاطر Agency workers or contractors are classified as temporary employees solely because of assignment length.

    الأدلة الواجب فحصها Employment-relationship assessment and employee/non-employee classification.

  • Country classifications follow applicable national law or practice.

    المخاطر A single corporate label overrides national employment definitions.

    الأدلة الواجب فحصها Country-level legal definition mapping and HR sign-off.

  • Total employees are reported by gender and by region.

    المخاطر One required breakdown is absent or does not reconcile.

    الأدلة الواجب فحصها HRIS demographic and location extracts with reconciliations.

  • All five employee categories are reported by gender and by region.

    المخاطر A category is omitted, labelled immaterial or reported with only one breakdown.

    الأدلة الواجب فحصها Category-by-gender and category-by-region tables.

  • The counting method is stated and applied as described.

    المخاطر Headcount, FTE and other measures are mixed without explanation.

    الأدلة الواجب فحصها Approved methodology and calculation workbook.

  • The timing basis is stated and applied as described.

    المخاطر Period-end and average figures are mixed without explanation.

    الأدلة الواجب فحصها Dated extracts, monthly snapshots and averaging calculation.

  • Local definitions and mappings are documented.

    المخاطر Internal labels cannot be traced to the reported categories.

    الأدلة الواجب فحصها Country mapping table and local HR approvals.

  • Every table reconciles to primary HR data.

    المخاطر Subtotals or tables do not tie to the employee population.

    الأدلة الواجب فحصها HRIS/payroll reconciliation and exception log.

  • Overlapping categories are not added as mutually exclusive categories.

    المخاطر Permanent, temporary and non-guaranteed hours are incorrectly forced to sum to total employees.

    الأدلة الواجب فحصها Data model showing separate contract-duration, guaranteed-hours and working-time dimensions.

  • Significant fluctuations use a documented threshold.

    المخاطر Fluctuations are selected arbitrarily after results are known.

    الأدلة الواجب فحصها Approved threshold and period movement analysis.

  • Drivers of significant fluctuations reconcile to the net change.

    المخاطر The narrative explains only part of the employee movement.

    الأدلة الواجب فحصها Joiner/leaver bridge and deal, closure or restructuring records.

  • A direct statement is made when no significant fluctuations occurred.

    المخاطر Silence is mistaken for a no-fluctuation statement.

    الأدلة الواجب فحصها Approved disclosure draft and movement analysis.

  • Any missing information uses a permitted reason for omission.

    المخاطر A category is omitted as not material or privacy aggregation removes a required breakdown.

    الأدلة الواجب فحصها GRI content index, legal/privacy assessment and remediation plan where information is unavailable.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

  • ‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees.
  • Agency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicable.
  • Only total headcount is reported, or the data are broken down by gender but not region (or vice versa).
  • ‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees.
  • Permanent, temporary and non-guaranteed hours employees are added as though all three categories were mutually exclusive.
  • Headcount versus FTE or period-end versus average is not stated.
  • A global corporate definition is used without applying national law or practice at country level.
  • Gender reporting is limited to Female and Male without explaining Other or Not disclosed categories and employee self-identification.
  • Seasonality, temporary employment or regional differences are presented without the context needed to understand them.
  • No threshold is reported for significant fluctuations, or ordinary employee movement is confused with a GRI 2-4 restatement.
  • A required category is omitted because it is said to be not material.
  • Privacy aggregation removes a required gender or regional breakdown without a formal reason for omission.

أين تخطئ المسودات

أخطاء يجب تجنبها ومواضع تتطلب حكماً مهنياً

العمود الأيسر يبيّن ما يخطئ فيه المعدّون أثناء الجمع؛ والعمود الأيمن يبيّن أين سيتعيّن عليك اتخاذ حكم مهني وشرحه.

أخطاء يجب تجنبها

  • ‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees.
  • Agency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicableAgency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicable.
  • Only total headcount is reported, or the data are broken down by gender but not region (or vice versa)Only total headcount is reported, or the data are broken down by gender but not region (or vice versa).
  • ‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees.
＋ عرض 4 عناصر إضافية

يتطلب حكماً مهنياً

  • Different national definitionsApply national law or practice at country level, aggregate the resulting figures and explain the approach.
  • Agency and contingent labourAssess the employment relationship first; route workers who are not employees to GRI 2-8 where applicable.
  • Overlapping categoriesKeep non-guaranteed hours separate from contract duration so an employee can be represented correctly in both dimensions.
  • Exact figures unavailableUse GRI-permitted rounding for estimates and explain the basis under 2-7-c.
＋ عرض 3 عناصر إضافية

أمثلة

كيف يبدو على صفحة التقرير

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative (synthetic) example — employees by gender

The figures are headcount at 31 December 2025. Gender is shown as specified by employees. Contract duration, guaranteed-hours status and working-time arrangement are separate dimensions; non-guaranteed hours employees overlap with permanent or temporary employees and must not be added to those two rows.

Employees by gender — headcount at 31 December 2025 (employees)

Employee measureFemaleMaleOtherNot disclosedTotal
Total employees4203601010800
Permanent employees35031587680
Temporary employees704523120
Non-guaranteed hours employees45402390
Full-time employees25024055500
Part-time employees17012055300

The organisation uses a 10% or 50-employee threshold for significant fluctuations. Permanent plus temporary equals total employees; full-time plus part-time equals total employees; non-guaranteed hours is a separate, potentially overlapping measure. Seasonal production explains temporary and non-guaranteed hours arrangements. No fluctuation exceeded the stated threshold.

Illustrative (synthetic) example — employees by region

The figures are average monthly headcount for 2025, calculated from twelve month-end snapshots. Region means country cluster and is applied consistently. Non-guaranteed hours is a separate status that overlaps with contract duration.

Employees by region — average monthly headcount for 2025 (employees)

Employee measureNorth AmericaEuropeAsia-PacificTotal
Total employees220180100500
Permanent employees19015080420
Temporary employees30302080
Non-guaranteed hours employees2025550
Full-time employees18014080400
Part-time employees404020100

Employee numbers fell from 540 to 500. The reconciled bridge is: site closure −100; new shared-service centre +60; net movement −40. The organisation’s significant-fluctuation threshold is 5% or 25 employees, so the fluctuation and its drivers are reported.

سلّم الجودة

  • أساسي

    We had 800 staff at year-end.

  • أفضل

    We had 800 employees at 31 December 2025, reported in headcount and broken down by gender and region.

  • الأفضل

    We report all employees of the GRI 2-2 entities in headcount at 31 December 2025, with separate gender and region tables for total, permanent, temporary, non-guaranteed hours, full-time and part-time employees; national definitions, context and the significant-fluctuation threshold are explained.

اختبر فهمك

سيناريوهات للتمرّن

Payroll lists 420 employees, 35 agency workers and 18 contractors.

سWho belongs in GRI 2-7?
أظهر الإجابة النموذجية ←

The draft treats permanent, temporary and non-guaranteed hours as three rows that must add to total employees.

سWhat is wrong?
أظهر الإجابة النموذجية ←

One table uses period-end headcount and another uses average FTE.

سCan both be reported?
أظهر الإجابة النموذجية ←

Employees fell from 540 to 470. A site closure removed 130 and a new centre added 60.

سWhat should the disclosure say?
أظهر الإجابة النموذجية ←

تقارير حقيقية

How 3 companies report it

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية

Aena S.M.E., S.A.

Strong

Air Transportation — Airport Services · Spain · 2025 · p.213 ↗

Aena S.M.E., S.A.'s 2025 sustainability report provides comprehensive data on total employees and detailed breakdowns by gender, region, employment type (permanent, temporary, non-guaranteed hours, full-time, part-time), with all figures recorded as headcount at year-end (pp.213-214). The report includes contextual information to aid understanding and notes a reduction in temporary employment, though it does not specify a threshold for what constitutes a significant fluctuation (p.214). The methodology for counting and timing is clearly stated, but explicit criteria for significance in employment changes remain partially addressed (pp.213-214).

Firstsource Solutions Limited

Partial

Professional Services · India · 2025 · p.90 ↗

Firstsource Solutions Limited's ESG Report FY 2024-25 provides partial data on total employees, permanent employees, and their breakdown by gender on page 90, but does not present these figures in the full GRI 2-7 structure (p.90). The report distinguishes employees and workers as separate groups but lacks detailed information on employee categories by region, temporary or part-time status, and does not clarify counting or timing methodologies (p.90). Additionally, the report does not include context necessary to understand the data or note any significant fluctuations, and age or management-category data are explicitly stated as insufficient substitutes for the required employee types and regional breakdowns (p.124).

Taiwan Cooperative Financial Holding Co., Ltd.

Unverified

Banks / Diverse Financials / Insurance · Taiwan · 2024 · p.45 ↗

Taiwan Cooperative Financial Holding Co., Ltd.'s 2024 ESG Report does not clearly provide data on total employees or their breakdown by gender, region, employment type, or contract status, as these elements require direct re-verification and are not established by the diversity and management composition data presented (p.175). The report explicitly notes that gender and diversity statistics alone do not establish compliance with the relevant disclosure elements (p.175). Consequently, key details such as counting methodology, timing, context, and any significant fluctuations in employee numbers remain unclear.
الحقلAena S.M.E., S.A.Firstsource Solutions LimitedTaiwan Cooperative Financial Holding Co., Ltd.
Total number of employeesغير موجودجزئيجزئي
Total employees by genderغير موجودجزئيجزئي
Total employees by regionغير موجودغير موجودجزئي
Permanent employeesغير موجودجزئيجزئي
Permanent employees by genderغير موجودجزئيجزئي
Permanent employees by regionغير موجودغير موجودجزئي
Temporary employeesغير موجودغير موجودجزئي
Temporary employees by genderغير موجودغير موجودجزئي
Temporary employees by regionغير موجودغير موجودجزئي
Non-guaranteed hours employeesغير موجودغير موجودجزئي
Non-guaranteed hours employees by genderغير موجودغير موجودجزئي
Non-guaranteed hours employees by regionغير موجودغير موجودجزئي
Full-time employeesغير موجودغير موجودجزئي
Full-time employees by genderغير موجودغير موجودجزئي
Full-time employees by regionغير موجودغير موجودجزئي
Part-time employeesغير موجودغير موجودجزئي
Part-time employees by genderغير موجودغير موجودجزئي
Part-time employees by regionغير موجودغير موجودجزئي
Counting methodologyغير موجودجزئيجزئي
Timing methodologyغير موجودجزئيجزئي
Context necessary to understand the dataغير موجودغير موجودجزئي
Significant fluctuationsجزئيغير موجودجزئي

خريطة الأدلة الكاملة مع الاقتباسات وأرقام الصفحات ←

✓ مساعد مركز المعرفة بالذكاء الاصطناعي · الإنسان ضمن الحلقة
Dr Ross Kurinko

اسأل مساعد Knowledge Hub الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق إعداد تقاريرك.

جرّب كيف أُعِدّ GRI 2-7؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

GRI

GRI 2-7

ضمن GRI 2: General Disclosures

افتح المصدر الرسمي ←

Guides that settle this question

GRI 2: الإفصاحات العامة 2021 — دليل كامل وأخطاء شائعة في إعداد التقارير →شرح التأكيد الخارجي وفقًا لـ GRI 2-5: سياسة التأكيد، والنطاق، والمستوى، واستقلالية مقدم الخدمة، والقيود، وقائمة التحقق من الإفصاح →معايير GRI للقطاعات للمجموعات المتنوعة: متى ينطبق أكثر من معيار واحد →

ذات صلة واستكشاف

Entities included in the organization’s sustainability reporting → بطاقةWorkers who are not employees → بطاقةAnnual total compensation ratio → بطاقةCollective bargaining agreements → بطاقةRestatements of information → بطاقةتصفّح جميع الإفصاحات ←

المزيد في GRI 2 ←تصفّح الفهرس الكامل ←ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

Which entities and people belong in GRI 2-7?+
Are agency workers temporary employees?+
Are permanent, temporary and non-guaranteed hours mutually exclusive?+
What gender categories should I use?+
What does region mean?+
Can I omit a category because it is not material?+
Can I use estimates?+
Must every table use the same methodology?+
How do I report significant fluctuations?+
Is a year-on-year employee change a restatement?+
كيف بُنيت هذه المكتبة 1211 تقريرًا منشورًا مفهرسًا 315012 صفحة باستشهادات على مستوى الصفحة 272 بطاقة منشورة في الكتالوج النشط
/ar/knowledge-hub/disclosure-cards/gri-2-7/