انتقل إلى جوهر الإفصاح
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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
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GRI 401: Employment·Disclosure GRI 401-3
Parental leave
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 applicable published Standard. The GSSB approved the final draft of GRI 107: Working Parents and Caregivers 2027 in June 2026, but its effective date has not yet been determined and formal publication has been paused until 2027. Organizations should continue to apply GRI 401-3 until the new Standard and transition provisions are officially published.
بطاقة النشر
آخر مراجعة في 2026-08-03
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 401-3 · 2016
آخر مراجعة
2026-08-03
مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative
لإعداد هذا الإفصاح
جوهر الإفصاح
Disclosure 401-3 requires an organization to report parental-leave entitlement, take-up, return-to-work outcomes and 12-month retention outcomes, with every required number and rate broken down by gender.
The organization must report the number of employees entitled to parental leave, the number who took parental leave, the number who returned to work during the reporting period after their leave ended, and the number who remained employed 12 months after returning.
GRI recommends calculating the return-to-work rate by dividing the number of employees who returned by the number of employees who were due to return after parental leave. Do not use all employees who took leave as the denominator, because some may not yet have been due to return.
GRI recommends calculating the retention rate by dividing the number of employees who remained employed 12 months after returning by the number of employees who returned from parental leave in the relevant prior reporting period or periods. The retention cohort must include only employees for whom the full 12-month follow-up period has elapsed.
The different measures do not necessarily represent one single cohort. Employees taking leave, employees returning and employees reaching the 12-month retention point can belong to different reporting periods.
Parental leave should not be treated as synonymous with broader family-related or caregiver leave. Where internal HR systems use broader leave categories, map and document only the cases that meet the applicable parental-leave definition.
The disclosure applies to employees. Worker categories should be included or excluded according to the applicable employment relationship rather than by arbitrary contract labels.
If a required gender breakdown cannot be reported, apply the relevant reason for omission in the GRI content index.
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: Gender | Prepare and reconcile these columns: Gender; Employees entitled to parental leave; Employees who took parental leave. | Approved source records, calculation files and review evidence supporting working table 1: gender. | People / HR / Sustainability Reporting |
| Working table 2: Gender | Prepare and reconcile these columns: Gender; Employees due to return during the period; Employees who actually returned; Return-to-work rate, %. | Approved source records, calculation files and review evidence supporting working table 2: gender. | People / HR / Sustainability Reporting |
| Working table 3: Gender | Prepare and reconcile these columns: Gender; Employees who returned in the applicable prior period and reached the 12-month point; Employees still employed 12 months after return; Retention rate, %. | Approved source records, calculation files and review evidence supporting working table 3: gender. | People / HR / Sustainability Reporting |
＋ إظهار العناصر الفرعية لـ GRI 401-3 (قائمة عمل LRA)
Prepare and reconcile these columns: Gender; Employees entitled to parental leave; Employees who took parental leave.
Prepare and reconcile these columns: Gender; Employees due to return during the period; Employees who actually returned; Return-to-work rate, %.
Prepare and reconcile these columns: Gender; Employees who returned in the applicable prior period and reached the 12-month point; Employees still employed 12 months after return; Retention rate, %.
كيفية إعداده
Disclosure 401-3 requires an organization to report parental-leave entitlement, take-up, return-to-work outcomes and 12-month retention outcomes, with every required number and rate broken down by gender.
Collect and reconcile the records for: Working table 1: Gender; Working table 2: Gender; Working table 3: Gender.
Apply Disclosure 401-3 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 401-3: Working table 1: Gender; Working table 2: Gender; Working table 3: Gender. 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 401-3: Working table 1: Gender; Working table 2: Gender; Working table 3: Gender. 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
If a required gender breakdown cannot be reported, apply the relevant reason for omission in the GRI content index.
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 401-3 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
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: Gender is reported accurately and completely. | The response omits, misclassifies or overstates working table 1: gender. | Approved source records, calculation files and review evidence supporting working table 1: gender. |
| 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: Gender is reported accurately and completely. | The response omits, misclassifies or overstates working table 3: gender. | Approved source records, calculation files and review evidence supporting working table 3: gender. |
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.
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 401-3؟
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 401-3
ضمن GRI 401: Employment
ذات صلة واستكشاف
New employee hires and employee turnover 8 → بطاقةBenefits provided to full-time employees that are not provided to temporary or parttime employees → بطاقة
تصفّح جميع الإفصاحات ←
المزيد في GRI 401 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←
تعمّق أكثر · GRI 401-3
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.
كيف بُنيت هذه المكتبة
312 تقريرًا منشورًا مفهرسًا
63171 صفحة باستشهادات على مستوى الصفحة
272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/gri-401-3/
مجانًا · LRA Community
احصل على أدوات GRI 401-3 — مجانًا
أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
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يجري تنزيل ملفك الآن. كما أصبح حسابك في المجتمع (Cabinet) جاهزًا — مع مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
افتح حسابك ←