مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 404: Training and Education·Disclosure GRI 404-3

Percentage of employees receiving regular performance and career development reviews

Q: How do I use the GRI 404-3 page to draft the disclosure from scratch?

Start with the plain-language explainer, then work through the step-by-step preparation section, the datapoints to prepare, and the draft-output section. The page is designed to help you turn source data into a draft narrative, a content-index line, and supporting visuals.

Q: What data do I need to collect for GRI 404-3 on training and education?

The page highlights three datapoints to prepare: gender, employee grouping, and review coverage rate. Use those as the core inputs when you are gathering data for the disclosure.

Q: How should I set the scope for GRI 404-3 training and education data?

Use the page’s step-by-step preparation guidance and the employee grouping datapoint to decide which workforce groups are included in your dataset. Keep the scope consistent across the data table, narrative, and evidence pack.

Q: Who should own the GRI 404-3 data collection and sign-off process?

The page is useful for a sustainability/ESG manager, HR or data owner, and assurance reviewer, so ownership should sit with the person who can gather the source data and maintain the evidence pack. The workbook and assurance section are there to support that handover and review.

Q: What evidence should I keep to make a GRI 404-3 disclosure assurance-ready?

The page includes an evidence pack with five items and four assurance claims to verify, each with a claim, risk, and evidence angle. Use those to build a file that shows how the figures were prepared and checked.

Q: What are the common mistakes to avoid when reporting GRI 404-3?

The page lists common reporting gaps and mistakes, so it is a good check against missing scope, weak evidence, or unclear methodology. Review those before finalising the draft so the narrative, data table, and supporting documents line up.

Q: How do I use the Prep & Assurance workbook for GRI 404-3?

The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to support preparation and assurance readiness. Use it alongside the page’s step-by-step guidance, evidence pack, and draft-output section.

Q: What can I take from the synthetic example disclosure for GRI 404-3?

The page includes synthetic illustrative example disclosures, including a quantitative table, to show how the disclosure can be presented. Treat these as examples only and use them to shape your own draft structure and wording.

Q: How do I turn my GRI 404-3 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 outputs to convert your prepared data into a first draft that is easy to review and update.

Q: Can I reuse my GRI 404-3 data for ESRS S1 Own Workforce reporting?

The page notes ESRS S1 (Own Workforce) as the closest correspondence, so the data may be reusable across frameworks. That does not mean the reporting requirements are identical, so check the other framework separately before relying on the same dataset.

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 404-3 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها GRI

لإعداد هذا الإفصاح

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

جوهر الإفصاح

This disclosure asks an organisation to report what share of its employees had a regular review of their performance and career development during the reporting period. In practice, it is about showing how widely these reviews are used across the workforce, rather than simply saying that a review process exists.

The main focus is coverage: whether the organisation applies these reviews across its operations and employee groups, or only in certain parts of the business such as head office or flagship sites. A useful report will make clear the basis of the percentage, so readers can understand who was included and how complete the process is.

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 fixed which people are in scope for this count — for example, by gender and staff group — before you start calculating anything? Are you using the same reporting period and headcount basis throughout, so the percentage is built from one consistent population? Can you trace the figure back to a source record, such as HR or appraisal records, rather than relying on memory or a manual estimate? Have you agreed what counts as a routine performance-and-development check in your organisation, so the same definition is applied to everyone? Will you separate the results by the people group labels you use internally, so the final number can be checked and explained clearly?

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد	ما يجب تسجيله	إشارة إلى الدليل	الجهة المسؤولة
Gender	The gender groups used for reporting, with the wording and categories taken from the organisation’s own employee records or self-identification fields.	HRIS employee profile fields, workforce reporting extract, and the internal category definitions used for the period.	HR / People Analytics
Employee grouping	The employee groups the organisation uses to classify its workforce for this disclosure, using the same definitions applied in internal reporting.	HR policy or reporting dictionary, workforce segmentation report, and the source extract from HRIS or payroll.	HR / People Analytics
Review coverage rate	The share of all employees who had a regular performance and career discussion during the reporting period, calculated against the correct total employee population for the same period.	Performance review tracker, HRIS headcount extract, and the calculation showing reviewed employees divided by total employees.	HR / Performance Management

＋ إظهار العناصر الفرعية لـ GRI 404-3 (قائمة عمل LRA)

كيفية إعداده

Set the reporting boundary first: decide which workforce population you will include in the disclosure, and keep that scope consistent across the figures and any narrative.

Define the categories you will use for the breakdowns, using gender and employee groupings that match your internal records so the data can be traced back cleanly.

Pull together the supporting records for the period, including the evidence behind the headcount split and the performance-and-career review information.

Calculate the share of employees who had a regular review during the period, making sure the percentage is based on the total employee population you have chosen to report on.

Prepare the disclosure text or table so it shows the gender split, the employee-category split, and the percentage result in a clear and consistent way.

Record any exclusions, scope changes, or data limitations, then check the final output against the official source to confirm the wording, coverage, and figures still align.

اطلب البيانات

Request the review coverage data from HR / People Analytics

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

What share of our workforce had a routine performance-and-development conversation during the reporting period, split by gender and employee group?

Use your organisation’s own labels first, then map them to the reporting categories. For example, if you talk about appraisal, check-in, talent review, development conversation or one-to-one review internally, use those terms in the request and only translate them afterwards for reporting.

طلب ضعيف

Can you send the GRI 404-3 data showing the the evidence needed for GRI 404:GRI 404-3, split by gender and employee category?

لماذا يفشل: It uses reporting-framework language first, which can force the owner to translate before they can recognise their own data. It also leaves out the population, source, counting basis, and the internal name of the review process, so the result may be hard to verify or reconcile.

طلب أفضل

Can you send the review coverage extract for [reporting period] from [system/file]? Please show, for each internal employee group and gender, how many people were in scope, how many had a routine performance/development conversation during the period, and the resulting percentage. Include the population rules, exclusions, counting method, and extract date. I’ll map your terms to the reporting categories after I receive it.

نموذج بريد إلكتروني رسمي

Subject: Data request for [reporting period] review coverage

Hi [name/team],

I’m preparing a sustainability reporting data pack and need your help with the review coverage figures for [reporting period].

Please send a table showing, for the employee groups you use internally, how many people were in scope and how many had a routine performance and development conversation during the period, split by gender and employee category. Please also include the percentage covered.

Could you return the data with the following details:
- the period covered
- the employee population included and any exclusions
- the internal name of the review process used
- the source system or file
- the counting method used
- the date the extract was run
- any notes on data quality, gaps, or assumptions

Please use your own internal terms in the extract, and I will map them to the reporting categories afterwards. 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,
[preparer name]

نسخة مختصرة لـ Teams / Slack

Hi [name/team] — could you send the [reporting period] review coverage data? I need the headcount in scope, the number who had a routine performance/development conversation, split by gender and employee group, plus the % covered. Please include the source system, population rules, and any exclusions. Use your internal terms and I’ll map them afterwards. Thanks.

أمثلة قطاعية

Retail

السياق. Store-based workforce with seasonal staff and a separate head office population.

الطلب المُكيَّف. Please send the review coverage data for [reporting period] for store colleagues and head office staff, split by gender and the employee groups you use internally. Include permanent and fixed-term staff only, exclude agency workers, and show how many people were in scope, how many had an appraisal or development check-in, and the percentage covered.

مثال على الرد. Store colleagues: women 1,200 in scope, 960 reviewed, 80.0%; men 800 in scope, 600 reviewed, 75.0%. Head office: women 300 in scope, 270 reviewed, 90.0%; men 200 in scope, 180 reviewed, 90.0%. Source: performance system export; extract date: 5 Jan 2027.

Manufacturing

السياق. Shift-based workforce with production and engineering job families, plus office staff.

الطلب المُكيَّف. Please provide the [reporting period] review tracker from HRIS for production, engineering, and office teams. Show the number of employees in each internal group, split by gender, who had a formal performance and development discussion during the period, plus the percentage covered. Please note whether contractors and agency labour are excluded.

مثال على الرد. Production: women 150 in scope, 120 reviewed, 80.0%; men 850 in scope, 680 reviewed, 80.0%. Engineering: women 40 in scope, 36 reviewed, 90.0%; men 260 in scope, 234 reviewed, 90.0%. Office: women 90 in scope, 81 reviewed, 90.0%; men 110 in scope, 99 reviewed, 90.0%. Source: HRIS and appraisal tracker; exclusions: contractors and agency labour.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

State how you defined the employee groups and the review measure, and note whether the percentage is based on headcount or another agreed workforce basis for the reporting period.

ملاحظة سياقية

Explain that the figures show how widely formal development conversations were used across the workforce, and that differences between groups can point to uneven access or inconsistent practice.

بيان التقلبات

If the figures moved materially from the prior period, link the change to practical drivers such as changes in workforce mix, coverage of the review process, or timing of the assessment cycle.

مُدخل في فهرس المحتوى

GRI 404-3 Percentage of employees receiving regular performance and career development reviews — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 404-3 — 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 prepared the coverage figure by splitting the workforce into the relevant people groups we use internally, so the number reflects the categories applied in our reporting system rather than a broad headcount only.	The assurer may test whether the grouping logic is consistent, whether any staff were placed in the wrong bucket, and whether the reported figure could be distorted by inconsistent category definitions across sites or systems.	Workforce classification policy or reporting instructions; HR system extracts showing the category fields used; mapping between internal people-group labels and the reported figure; reconciliation from source records to the published number; review notes showing any reclassifications or exceptions.
We built the disclosed figure from the employee set we treated as in scope for the period, using our normal employment records to decide who counted and avoiding double counting where someone moved between roles or locations.	The assurer may probe whether the scope was applied consistently, whether joiners, leavers, transfers, part-time staff, or temporary workers were handled correctly, and whether the same person could have been counted more than once.	Population definition used for the period-end or average calculation; payroll/HR extracts; joiner-leaver and transfer logs; reconciliation between source population and the published figure; controls over duplicates and manual adjustments; sign-off showing the scope decision was reviewed.
For the review-rate figure, we used the records of employees who had a formal performance and development discussion during the year and checked the underlying logs before publication to confirm the count was complete and correctly calculated.	The assurer may test whether the review records are complete, whether the timing window was applied correctly, whether the numerator and denominator were built from the same employee base, and whether the percentage was calculated accurately.	Performance review tracker or HR system reports; evidence of the review cycle dates used; employee population used as the denominator; calculation workbook showing the percentage formula; sample review records or manager attestations; management review and approval evidence; checks for missing, duplicate, or late-recorded reviews.
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.

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

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.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerThe data request goes to HR alone when the review records sit with line managers, payroll, or local business leads, so the team never gets a complete source set.

Framework language in the askPeople are asked for a GRI-style metric instead of the organisation’s own review-cycle terms, and they return the wrong extract or a partial one.

Scope left vagueNo one states which parts of the business, worker groups, or locations are in scope, so different teams count different populations.

＋ عرض 6 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Acquisition and disposal cut-offSet a clear cut-off for joining or leaving teams during the period, apply it consistently to the headcount used in the percentage, and explain any business changes that affect the comparison.

Different local review cyclesWhere countries or business units use different review calendars or naming conventions, map them to one internal rule for what counts as a regular review and disclose that rule.

People on the boundary of the employee poolDecide up front whether to include workers who are on leave, probation, fixed-term assignment, or otherwise partly active in the period, then explain the inclusion rule used.

＋ 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 — UK retail banking

During the year, we completed formal performance-and-development conversations for 1,260 of our 1,400 employees, equivalent to 90% of the workforce.
- By gender, 92% of women and 88% of men had a review.
- By job level, the figures were 94% for senior leaders, 91% for managers and 89% for other staff.

This example shows how to describe coverage of regular review conversations using a simple narrative, while splitting the result by gender and by employee level. The figures are internally consistent and illustrative only.

Illustrative (synthetic) example — Food manufacturing

We carried out annual development reviews for 735 of our 900 people, which is 82% overall.
- By gender, 84% of women and 80% of men were covered.
- By employee group, 90% of supervisors, 83% of skilled operatives and 75% of office staff received a review.

This example demonstrates a second way to present the same disclosure, using different sector language and a different employee grouping. The numbers are made up for training purposes and remain mathematically consistent.

تقارير الشركات

كيف تُفصح الشركات عن GRI 404-3 عمليًا

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

تقارير منشورة حقيقية

Re Sustainability Limited

Solid Waste Management Utilities · India · 2025

افتح التقرير ←

Re Sustainability Limited’s 2025 report provides data on employee demographics by age and gender, including detailed breakdowns for those under 30 years old (p.90). It also includes information on employee benefits such as paternity and maternity leave entitlements (p.91), and reports the percentage of employees receiving regular performance and career development reviews (p.349). However, the report does not clearly present comprehensive data on broader workforce diversity metrics or detailed sustainability-related employee programs beyond these points.

Grupo Cibest S.A.

Banks / Diverse Financials / Insurance · Colombia · 2025

افتح التقرير ←

Grupo Cibest S.A.'s 2025 Management Report provides detailed data on gender distribution and salary differences, showing that senior management is 39% female with an average monthly salary 4.29% below that of men (p.183). The report also includes information on performance evaluations by gender and job category, indicating 100% of men and women received evaluations (p.190), and references salary weighting by employee category, grade level, and gender (p.329). However, the report does not clearly present comprehensive data on other diversity categories or a full breakdown of salary gaps across all employee levels.

Thai Beverage Public Company Limited

Food and Beverage Processing · Thailand · 2024

افتح التقرير ←

Thai Beverage Public Company Limited's Sustainability Report 2024 provides detailed data on workforce composition, including gender distribution with 81.25% male and 18.75% female employees, and nationality breakdown showing 12.5% Thai and 87.5% Singaporean on page 141. The report also covers employee hires, turnover, and benefits for full-time employees on page 186, and includes gender-disaggregated percentages of employees receiving regular performance reviews on page 177. However, the report does not clearly present comprehensive data on employee training outcomes or detailed diversity metrics beyond gender and nationality.

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 404-3؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟

إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A people team has headcount records for the year and a review tracker showing which staff had a scheduled performance-and-development conversation during the reporting period. Some workers joined late in the year, and a few were on long leave, so the team is unsure whether to count them in the total.

سHow should the preparer decide who sits in the denominator, and what evidence should support the percentage reported?

أظهر الإجابة النموذجية ←

A business has separate employee groups: permanent staff, fixed-term staff, and a small number of interns. The HR system can show review completion for each group, but the team is unsure whether the disclosure should be split by gender and employee category or presented only as one overall figure.

سWhat breakdown needs to be prepared alongside the overall percentage?

أظهر الإجابة النموذجية ←

At year-end, the HR team finds that some managers held annual review meetings, while others used mid-year check-ins and informal coaching notes. They want to count all of these as the same thing because each employee had some form of development discussion.

سWhat judgement should be made about which conversations count toward the reported percentage?

أظهر الإجابة النموذجية ←

A preparer has calculated that 84 out of 120 employees had a regular review during the year, which gives 70%. The same dataset shows 50 of 60 women and 34 of 60 men received reviews, but the team is unsure whether the subgroup figures need to align with the overall total.

سHow should the preparer check the numbers before sign-off?

أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

GRI

GRI 404-3

ضمن GRI 404: Training and Education

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Average hours of training per year per employee → بطاقة Programs for upgrading employee skills and transition assistance programs → بطاقة تصفّح جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

How do I use the GRI 404-3 page to draft the disclosure from scratch?+

What data do I need to collect for GRI 404-3 on training and education?+

How should I set the scope for GRI 404-3 training and education data?+

Who should own the GRI 404-3 data collection and sign-off process?+

What evidence should I keep to make a GRI 404-3 disclosure assurance-ready?+

What are the common mistakes to avoid when reporting GRI 404-3?+

How do I use the Prep & Assurance workbook for GRI 404-3?+

What can I take from the synthetic example disclosure for GRI 404-3?+

How do I turn my GRI 404-3 data into a draft narrative and content index line?+

Can I reuse my GRI 404-3 data for ESRS S1 Own Workforce reporting?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

GRI 404-3 training and education workbook download how to use it GRI 404-3 evidence pack what should be included GRI 404-3 review coverage rate how to calculate and explain GRI 404-3 employee grouping data collection guidance GRI 404-3 gender split reporting example synthetic GRI 404-3 common mistakes in training and education disclosure GRI 404-3 assurance claims evidence risk claim table GRI 404-3 draft narrative starter wording GRI 404-3 content index line example GRI 404-3 from company reports examples where disclosed GRI 404-3 plain language explainer training and education GRI 404-3 ESRS S1 own workforce data reuse

تعمّق أكثر · GRI 404-3

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.

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-404-3/

مجانًا · LRA Community

احصل على أدوات GRI 404-3 — مجانًا

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

	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.

Percentage of employees receiving regular performance and career development reviews

بطاقة النشر

قبل أن تبدأ

المعلومات الأساسية المطلوب إعدادها

كيفية إعداده

Request the review coverage data from HR / People Analytics

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 404-3 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

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