انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 401: Employment·Disclosure GRI 401-1

New employee hires and employee turnover

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.

الوضع القانوني

GRI 401: Employment 2016 remains the currently published applicable standard. GRI is revising its employment-related requirements, and a draft GRI 104: Employment 2027 was submitted to the GSSB for approval in July 2026. Until the final standard, effective date and transition provisions are officially published, organizations should continue to use GRI 401: Employment 2016.

افتح المصدر الرسمي لـ Global Reporting Initiative ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-08-03
RK راجعه Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

المعيار

GRI 401: Employment

Disclosure GRI 401-1 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-08-03

مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

لإعداد هذا الإفصاح
6LRA preparation fields 6ادعاءات للتحقق 6مجالات الأدلة

جوهر الإفصاح

Disclosure 401-1 requires an organization to report the total number and rate of new employee hires during the reporting period, broken down by age group, gender and region. It also requires the total number and rate of employee turnover during the reporting period, broken down by the same three characteristics.

Overall organization-wide totals and rates can be reported as additional summary information, but they do not replace the required counts and rates for each age, gender and regional category.

The disclosure applies to employees, defined as individuals in an employment relationship with the organization under national law or practice. Employee turnover includes employees who leave voluntarily or due to dismissal, retirement or death in service. Non-employee workers should not be combined with employee data unless they meet the applicable definition of an employee.

GRI does not prescribe a mandatory denominator for calculating new-hire or turnover rates. The organization should select an appropriate and consistently applied methodology, report the absolute numbers and explain the denominator, measurement basis and calculation formula. Employee data reported under Disclosure 2-7 can be used as a reference for the reporting population.

GRI recommends the age groups under 30, 30–50 and over 50. If the organization uses different age ranges, it should define them clearly and apply them consistently.

If a required breakdown cannot be disclosed because of a legitimate confidentiality, privacy or legal restriction, the organization should apply the relevant reason for omission in the GRI content index rather than presenting aggregated information as full compliance.

GRI 401: Employment 2016 remains the currently published applicable standard. A draft GRI 104: Employment 2027 has been submitted through the GRI approval process, but it should not be treated as effective until the final standard and transition provisions are officially published.

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

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Working table 1: Age group Prepare and reconcile these columns: Age group; New employee hires, number; Employee population used as denominator; New employee hire rate, %. Approved source records, calculation files and review evidence supporting working table 1: age group. People / HR / Sustainability Reporting
Working table 2: Gender Prepare and reconcile these columns: Gender; New employee hires, number; Employee population used as denominator; New employee hire rate, %. Approved source records, calculation files and review evidence supporting working table 2: gender. People / HR / Sustainability Reporting
Working table 3: Region Prepare and reconcile these columns: Region; New employee hires, number; Employee population used as denominator; New employee hire rate, %. Approved source records, calculation files and review evidence supporting working table 3: region. People / HR / Sustainability Reporting
Working table 4: Age group Prepare and reconcile these columns: Age group; Employees who left, number; Employee population used as denominator; Employee turnover rate, %. Approved source records, calculation files and review evidence supporting working table 4: age group. People / HR / Sustainability Reporting
Working table 5: Gender Prepare and reconcile these columns: Gender; Employees who left, number; Employee population used as denominator; Employee turnover rate, %. Approved source records, calculation files and review evidence supporting working table 5: gender. People / HR / Sustainability Reporting
Working table 6: Region Prepare and reconcile these columns: Region; Employees who left, number; Employee population used as denominator; Employee turnover rate, %. Approved source records, calculation files and review evidence supporting working table 6: region. People / HR / Sustainability Reporting
＋ إظهار العناصر الفرعية لـ GRI 401-1 (قائمة عمل LRA)

كيفية إعداده

Disclosure 401-1 requires an organization to report the total number and rate of new employee hires during the reporting period, broken down by age group, gender and region. It also requires the total number and rate of employee turnover during the reporting period, broken down by the same three characteristics.
Collect and reconcile the records for: Working table 1: Age group; Working table 2: Gender; Working table 3: Region; Working table 4: Age group; Working table 5: Gender; Working table 6: Region.
Apply Disclosure 401-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

اطلب البيانات

Request the disclosure evidence

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

Provide the reporting-period records and reconciliations for Disclosure 401-1: Working table 1: Age group; Working table 2: Gender; Working table 3: Region; Working table 4: Age group; Working table 5: Gender; Working table 6: Region. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

طلب أفضل

Provide the reporting-period records and reconciliations for Disclosure 401-1: Working table 1: Age group; Working table 2: Gender; Working table 3: Region; Working table 4: Age group; Working table 5: Gender; Working table 6: Region. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

GRI 401: Employment 2016 remains the currently published applicable standard. A draft GRI 104: Employment 2027 has been submitted through the GRI approval process, but it should not be treated as effective until the final standard and transition provisions are officially published.

ملاحظة سياقية

Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 401-1 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع
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 الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
Working table 1: Age group is reported accurately and completely.The response omits, misclassifies or overstates working table 1: age group.Approved source records, calculation files and review evidence supporting working table 1: age group.
Working table 2: Gender is reported accurately and completely.The response omits, misclassifies or overstates working table 2: gender.Approved source records, calculation files and review evidence supporting working table 2: gender.
Working table 3: Region is reported accurately and completely.The response omits, misclassifies or overstates working table 3: region.Approved source records, calculation files and review evidence supporting working table 3: region.
Working table 4: Age group is reported accurately and completely.The response omits, misclassifies or overstates working table 4: age group.Approved source records, calculation files and review evidence supporting working table 4: age group.
Working table 5: Gender is reported accurately and completely.The response omits, misclassifies or overstates working table 5: gender.Approved source records, calculation files and review evidence supporting working table 5: gender.
Working table 6: Region is reported accurately and completely.The response omits, misclassifies or overstates working table 6: region.Approved source records, calculation files and review evidence supporting working table 6: region.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

Using internal or approximate wording in place of the defined GRI terms.
Changing the required reporting population or denominator without explanation.
Treating GRI recommendations or LRA preparation controls as mandatory disclosure requirements.
Leaving a reported field unsupported by traceable source evidence and review records.
✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ GRI 401-1؟ ما البيانات التي يلزم جمعها؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

GRI

GRI 401-1

ضمن GRI 401: Employment

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Benefits provided to full-time employees that are not provided to temporary or parttime employees → بطاقةParental leave → بطاقة تصفّح جميع الإفصاحات ←

المزيد في GRI 401 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

تعمّق أكثر · GRI 401-1

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →
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