مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 404: Training and Education·Disclosure GRI 404-2

Programs for upgrading employee skills and transition assistance programs

Q: For GRI 404-2 Training and Education, what data do I need to collect before I start drafting the disclosure?

The page says to prepare two datapoints: skills upgrade support and career transition support. Use those as the starting point for your data request, then check the step-by-step preparation section to make sure the scope and evidence are clear.

Q: How do I use the step-by-step 'how to prepare' section for GRI 404-2 Training and Education?

Use it as a working checklist rather than a finished answer: it is there to help you organise the disclosure, confirm what data you have, and spot any gaps before drafting. The page is designed as practitioner guidance, so it supports preparation rather than replacing your own process.

Q: What should I include in the evidence pack for GRI 404-2 Training and Education?

The page includes an evidence pack with five items to support assurance readiness. Build your pack around those items and make sure they link back to the datapoints, the claims you plan to make, and the underlying source records.

Q: What are the four assurance claims I should verify for GRI 404-2 Training and Education?

The page flags four assurance claims to check, each with a claim, risk and evidence prompt. Use them to test whether your draft is supportable and whether the evidence pack actually backs up what you plan to report.

Q: What are the most common mistakes on a GRI 404-2 Training and Education disclosure page?

The page lists common reporting gaps and mistakes so you can catch them before sign-off. It is useful for checking whether your scope, wording, evidence and data points are aligned with the draft you are building.

Q: How can I turn the GRI 404-2 Training and Education page into a draft disclosure?

Use the draft-output section to move from data to wording: it gives visualisation ideas, narrative starters and a GRI content-index line. That makes it easier to turn the page into a first draft for internal review.

Q: How do I use the synthetic illustrative example for GRI 404-2 Training and Education without copying it blindly?

Treat the example as a model for structure and presentation, not as a template for your own figures. The page says the example is synthetic, so you should replace it with your own data and keep any numbers internally consistent.

Q: Where do I find the workbook and printable card for GRI 404-2 Training and Education, and what are they for?

The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise preparation and assurance checks, and the card as a quick reference while drafting.

Q: How should an HR or data owner use the GRI 404-2 Training and Education page to assign ownership and gather evidence?

The page is set up to help a practitioner identify the right data owner, collect the two datapoints, and assemble evidence for assurance. In practice, that means using the preparation steps and evidence pack to decide who provides each input and what documents support it.

Q: Can I reuse data from GRI 404-2 Training and Education for ESRS S1 Own Workforce reporting?

The page notes ESRS S1 (Own Workforce) as the closest correspondence, so the same underlying data may be reusable. You should still check the specific reporting needs for each framework rather than assuming they are identical.

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 GRI.

افتح المصدر الرسمي لـ GRI قارن تقارير حقيقية ← ↗ مشاركة

بطاقة النشر

المراجعة قيد الانتظار

··· قيد المراجعة المراجعة التحريرية جارية أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف. استخدمها إلى جانب المصدر الرسمي لـ GRI ريثما تكتمل تلك المراجعة.

المعيار

GRI 404: Training and Education

Disclosure GRI 404-2 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها GRI

لإعداد هذا الإفصاح

2حقول للإعداد 4ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure asks an organisation to explain whether it has programmes that help employees build new skills or move into different work, and whether it provides support for people whose jobs are changing or ending. The focus is on the practical arrangements in place, not just a policy statement: what the programmes are, who can use them, and what kind of help they provide.

In practice, the reporting should show the breadth of coverage across the organisation. That means clarifying whether these programmes apply only in certain locations, business units or employee groups, or whether they are available more widely across operations. If coverage is uneven, it is useful to explain where the gaps are and why they exist.

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

قبل أن تبدأ

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

Have you decided which staff development schemes count here, and whether you are covering only the ones you ran yourself or also any delivered with outside providers? Have you separated the two buckets in your head: training or upskilling support on the one hand, and help for people leaving work on the other? For the period you are reporting, are you using the same cut-off dates and counting basis across all the figures and descriptions you plan to include? Can every number or statement be traced back to a source record, such as HR files, programme logs, or provider reports, without manual guesswork? Have you agreed the working definitions for who counts as an employee, what counts as a programme, and what counts as assistance in your organisation's own terms?

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد	ما يجب تسجيله	إشارة إلى الدليل	الجهة المسؤولة
Skills upgrade support	Describe the kinds of employee development programmes in place and the support given to help staff build or refresh skills.	Training plan, learning catalogue, budget approvals, attendance records, and internal summaries of development support.	HR / Learning and Development
Career transition support	Describe the support offered to help people stay employable and manage the end of working life when they retire or leave employment.	Outplacement materials, retirement support packs, leaver process notes, and records of transition services offered.	HR / Employee Relations

＋ إظهار العناصر الفرعية لـ GRI 404-2 (قائمة عمل LRA)

كيفية إعداده

Set the reporting boundary first: decide which workforce groups, locations, and time period the disclosure will cover, and make sure that choice is applied consistently across both parts of the item.

Define the two content buckets in plain terms: one for skills-upgrading support given to employees, and one for help offered when people are leaving work or moving toward retirement, so the reporting team uses the same interpretation throughout.

Gather the underlying records for each bucket: programme descriptions, participant lists or counts, dates, delivery notes, and any internal approvals or policy documents that show the support was actually provided.

Compile the disclosure in the format you will publish: for the first part, state the kind of support and how broad it was; for the second, describe the transition support and how it helped people remain employable or manage the end of employment.

Record any exclusions, scope changes, or one-off adjustments clearly, including what was left out and why, so a reviewer can see how the final figures or narrative were built.

Check the draft against the official source and your evidence pack line by line, confirming that the wording, scope, and supporting material match the underlying requirement before sign-off.

اطلب البيانات

Request the learning and exit-support evidence

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

What people-development and exit-support arrangements did we run in the period, and what proof do we have for them?

Use your organisation’s own labels first, then map them to the disclosure. For example, you may talk about learning, capability building, redeployment support, retirement support, or leaver support rather than using framework terms in the request.

طلب ضعيف

Please send anything you have for GRI 404-2 on employee skills programmes and transition assistance.

لماذا يفشل: It uses framework language only, gives no boundary or period, and does not tell the owner what records to pull or how to describe them in the organisation’s own terms.

طلب أفضل

Please send the [period] evidence for our learning, capability-building, redeployment, retirement, and leaver-support activity in [business area]. Include the programme names you use internally, who was covered, how it was delivered, the source record, and any exclusions or changes. I’ll map it for reporting and check the official source before sign-off.

نموذج بريد إلكتروني رسمي

Subject: [Period] people-development and leaver-support evidence request

Hi [Name],

I’m preparing the sustainability reporting pack and need your help with the evidence for our learning and exit-support activity for [reporting period].

Please send the following in your team’s own terms, then we’ll map it to the reporting disclosure:
- the main programmes or support offered to build employee capability during the period
- any support offered to help colleagues stay employable or manage career endings linked to retirement or leaving the business
- the scope covered, including which employee groups were included
- the source documents or system extracts that show what was delivered
- any notes on exclusions, exceptions, or changes during the period

If possible, please include the period covered, the business area, and the owner for each item.

A possible LRA training template is attached for reference only; please adapt this to your organisation and check the official source before sign-off.

Thanks,
[Your name]

نسخة مختصرة لـ Teams / Slack

Hi [Name] — could you share the [period] learning / capability-building and leaver-support evidence for [business area]? Please use your team’s own terms, include scope, source, and any supporting docs. I’ll map it for reporting and check the official source before sign-off. Thanks.

أمثلة قطاعية

Manufacturing

السياق. A plant has a structured training academy plus support for workers whose roles are ending because of line changes.

الطلب المُكيَّف. Please share the [period] evidence for the plant academy, upskilling courses, redeployment support, and retirement/leaver support in [site name]. Include the internal programme names, the worker groups covered, delivery method, source records, and any exclusions.

مثال على الرد. Academy induction, forklift refresher, and maintenance upskilling logs; redeployment workshop pack; retirement briefing slides; leaver support leaflet; attendance reports from the LMS and HR case file references.

Professional services

السياق. A firm runs digital skills training and career-change support for staff affected by restructuring or retirement.

الطلب المُكيَّف. Please send the [period] evidence for digital capability training, career-change support, and retirement/leaver guidance across [practice / office]. Use your team’s own labels, and include the audience, delivery format, source files, and any exceptions.

مثال على الرد. Digital skills curriculum, coaching schedule, redundancy support guide, retirement planning webinar deck, attendance list, and HR case notes showing the affected population and delivery dates.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

Define the reporting boundary, the employee groups included, and the basis used to count each support activity so readers can see what was treated as a programme and what was treated as assistance.

ملاحظة سياقية

Explain what the figures show about how the organisation helped people build skills for ongoing work and supported those approaching retirement or leaving employment.

بيان التقلبات

If the mix or volume changed materially, note whether this was driven by changes in workforce needs, programme design, or the number of employees using the support.

مُدخل في فهرس المحتوى

GRI 404-2 Programs for upgrading employee skills and transition assistance programs — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 404-2 — 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
We have described the kinds of staff development activity we ran and the support we gave to help people build their skills.	An assurer may test whether the description is complete, whether the activities were grouped consistently, and whether the support claimed is actually reflected in underlying records.	Training catalogue or programme list; course outlines; attendance and completion records; internal guidance on how activities were classified; sample employee files or learning records; management review notes confirming the wording used in the report.
We have set out the support we offered for people moving on from the business, including help that was meant to keep them employable and help with retirement or exit planning.	An assurer may probe whether the reported support was actually provided, whether the population covered was defined consistently, and whether the wording overstates what was available versus what was used.	Policy or programme documents for transition support; records of sessions, workshops or one-to-one support; eligibility criteria; participant lists or anonymised usage data; communications issued to affected staff; sign-off evidence showing the final disclosure was checked against source records.
The reporting boundary used for this disclosure is documented.	Coverage exclusions or late scope changes are not evidenced.	Boundary memo, entity or site list, and sign-off record.
The source data reconciles to the working file used for reporting.	Figures or statements are copied into the disclosure without a traceable source.	Source-system export, calculation workbook, and reconciliation note.

حزمة الأدلة المطلوب إعدادها

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

الثغرات الشائعة في التقارير

The information is presented without a date or as-at point.

The scope or boundary of the statement is left undefined.

Key terms are used inconsistently across the report.

Material changes since the previous period are not disclosed.

Assertions are made without supporting detail or a source record.

Boilerplate is used that does not actually answer what is asked.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerThe request goes to HR or L&D in framework language, but the real source sits with the teams that run training, redeployment, retirement support, or exit support.

Scope left vagueNo one agrees whether the data covers the whole organisation, only certain sites, or just selected employee groups, so the final pull is not comparable.

Period basis mixed upOne team reports by calendar year while another uses the financial year or a rolling period, which makes the combined dataset inconsistent.

＋ عرض 5 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

What counts as a skills-upgrade programmeDecide whether to include only structured learning offered by the organisation or also coaching, mentoring, job rotation and similar support, then explain the rule you used and keep it consistent across sites.

Which people sit inside the reporting boundarySet out whether you include permanent staff only or also fixed-term, part-time, agency and other workers where they are part of your people model, and disclose any exclusions or separate treatment.

How to handle businesses added or sold during the yearUse a clear cut-off for acquisitions and disposals, explain whether you include activity only from the date control changed, and note any material boundary shifts that affect comparability.

＋ عرض 5 عناصر إضافية

أمثلة

أمثلة توضيحية

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

Illustrative (synthetic) example — Manufacturing

We ran a mix of in-role learning and formal development support for 420 employees, covering technical refreshers, digital tools, and supervisory skills; 315 people took part, and 210 completed more than one activity. We also offered career-end support to 38 colleagues whose employment ended through retirement or redundancy, including guidance on next steps, CV help, and access to external advice; 29 used at least one service, and 12 joined a follow-up session after leaving.

This example shows how to describe both capability-building support for current staff and practical help for people leaving the business, using plain language and internally consistent figures.

Illustrative (synthetic) example — Healthcare services

Our group provided learning support to 260 staff through classroom sessions, coaching, and funded qualifications aimed at clinical, digital, and people-management skills; 198 employees used the offer, and 144 completed two or more elements. For colleagues whose roles ended because of retirement or organisational change, we provided transition help such as retirement planning, job-search guidance, and signposting to outside services; 41 people were eligible, 33 accepted support, and 9 attended a post-exit check-in.

This example combines upskilling activity with transition assistance for leavers, while keeping the wording distinct from the source and the numbers mathematically consistent.

تقارير الشركات

كيف تُفصح الشركات عن GRI 404-2 عمليًا

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

تقارير منشورة حقيقية

Tanla Platforms Limited

Software and Services · India · 2025

افتح التقرير ←

Tanla Platforms Limited’s Integrated Report FY25 provides coverage of employee welfare programs, noting communication channels such as email advisories, newspapers, websites, stock exchange intimations, and in-person meetings on page 216. The report also details programs for upgrading employee skills and transition assistance, referencing GRI 404-2 on page 378, and mentions specific training initiatives including AI/ML training for 269 employees and participation across behavioral and functional training categories (pages 66-67). However, the report does not clearly specify the extent or impact of these welfare programs beyond communication methods, nor does it provide detailed outcomes related to employee transition assistance.

ASE Technology Holding Co., Ltd.

Semiconductors · Taiwan · 2024

افتح التقرير ←

ASE Technology Holding Co., Ltd.'s 2024 CSR Report provides information on employee skill development programs, including non-mandatory trainings aimed at improving employee skills (p.253) and talent cultivation initiatives detailed under "6.2 Talent Cultivation and Development ASEH" (p.263). The report mentions various training formats such as new employee training, management academy courses, and self-paced online learning (p.180), as well as specific efforts to enhance knowledge transfer and cross-departmental collaboration (p.182). However, the report does not clearly specify transition assistance programs or detailed metrics on training outcomes, leaving some aspects of employee development unclear.

Firstsource Solutions Limited

Professional Services · India · 2025

افتح التقرير ←

Firstsource Solutions Limited's ESG Report FY 2024-25 includes coverage of operational improvements such as SOP navigation, next-best actions, autonomous execution, and an end-to-end claims adjudication system with traceability, as noted on page 33. The report also details employee-related initiatives including retention, talent acquisition, apprenticeships, career mobility programs like FirstLeap and THRIVE, and transition assistance, with information found on pages 96-104 and 128-129. However, while some environmental targets for energy and emissions reduction are mentioned on page 195, the report indicates emissions continue to rise, and the overall progress or impact of these initiatives is not fully clear.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري

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 404-2؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟

إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A manufacturer ran two in-year initiatives: a digital-skills course for 48 production staff and a mentoring scheme for 12 supervisors moving into team-lead roles. The draft note currently says only that the business 'supports development'.

سWhat should the preparer check before finalising the narrative so it properly describes the training activity?

أظهر الإجابة النموذجية ←

A services firm offered outplacement workshops, CV clinics and interview coaching to 19 employees whose roles ended after a restructuring. The draft disclosure mentions the restructuring but leaves out the support offered after employment ended.

سHow should the preparer decide whether this belongs in the disclosure and how it should be framed?

أظهر الإجابة النموذجية ←

A retailer provided a six-month retraining pathway for 30 store workers, but only 18 completed it before year-end. The draft text says '30 employees completed retraining'.

سWhat is the correct way to handle the numbers and wording in the narrative?

أظهر الإجابة النموذجية ←

A group has a career-ending support package for employees leaving at retirement, but it is only available to staff in one country and only when a manager refers them. The draft disclosure says the group has a 'global transition programme'.

سWhat judgement should the preparer make about describing the programme's scope?

أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

GRI

GRI 404-2

ضمن GRI 404: Training and Education

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Average hours of training per year per employee → بطاقة Percentage of employees receiving regular performance and career development reviews → بطاقة تصفّح جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

For GRI 404-2 Training and Education, what data do I need to collect before I start drafting the disclosure?+

How do I use the step-by-step 'how to prepare' section for GRI 404-2 Training and Education?+

What should I include in the evidence pack for GRI 404-2 Training and Education?+

What are the four assurance claims I should verify for GRI 404-2 Training and Education?+

What are the most common mistakes on a GRI 404-2 Training and Education disclosure page?+

How can I turn the GRI 404-2 Training and Education page into a draft disclosure?+

How do I use the synthetic illustrative example for GRI 404-2 Training and Education without copying it blindly?+

Where do I find the workbook and printable card for GRI 404-2 Training and Education, and what are they for?+

How should an HR or data owner use the GRI 404-2 Training and Education page to assign ownership and gather evidence?+

Can I reuse data from GRI 404-2 Training and Education for ESRS S1 Own Workforce reporting?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

تعمّق أكثر · GRI 404-2

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) →

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-404-2/

مجانًا · LRA Community

احصل على أدوات GRI 404-2 — مجانًا

أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

	التقرير أ	التقرير ب	التقرير ج
نقطة بيانات 1	✓ p.213	غير واضح	✓ p.87
نقطة بيانات 2	✓ p.214	—	✓ p.90

يرى الأعضاء خريطة التغطية الكاملة لنقاط البيانات — ✓ مع الإشارات إلى الصفحات — عبر ثلاثة تقارير حقيقية، بكلمات الشركات نفسها.

Programs for upgrading employee skills and transition assistance programs

بطاقة النشر

قبل أن تبدأ

المعلومات الأساسية المطلوب إعدادها

كيفية إعداده

Request the learning and exit-support evidence

ملاحظات تحوّل البيانات إلى إفصاح

أدوات ونماذج الإعداد

لكل ادعاء، تحقّق من الأدلة

أخطاء يجب تجنبها عند جمع البيانات

حيث يلزم غالبًا الحكم المهني

أمثلة توضيحية

كيف تُفصح الشركات عن GRI 404-2 عمليًا

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

سيناريوهات للتمرّن

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

أسئلة تجيب عنها هذه الصفحة

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

تواصل معنا