GRI 404: Training and Education 2016 · Topic Standard · Cross-sectoral
Disclosure GRI 404-2
Programs for upgrading employee skills and transition assistance programs
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
2 datapoints ↓
4 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
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.
* This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| 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 |
Show GRI 404-2 sub-elements (LRA working checklist)
- Offer support that helps people stay employable and manage the end of their working life when they retire or leave the organisation.
- Set out what learning or development programmes you run, and what help you give, to improve employees’ skills.
LRA working checklist - paraphrased; see official source
How to prepare
- 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.
Request the learning and exit-support evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
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.
Weak request
Please send anything you have for GRI 404-2 on employee skills programmes and transition assistance.
Why it fails: 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.
Better request
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.
Formal email template
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]
Short Teams / Slack version
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.
Industry examples
Manufacturing
Context. A plant has a structured training academy plus support for workers whose roles are ending because of line changes.
Adapted request. 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.
Example response. 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
Context. A firm runs digital skills training and career-change support for staff affected by restructuring or retirement.
Adapted request. 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.
Example response. 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.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
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.
Context note
Explain what the figures show about how the organisation helped people build skills for ongoing work and supported those approaching retirement or leaving employment.
Fluctuation statement
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.
Content index entry
GRI 404-2 Programs for upgrading employee skills and transition assistance programs — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 404-2. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| 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. |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- 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.
Mistakes to avoid when collecting the data
- Wrong owner
The 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 vague
No 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 up
One team reports by calendar year while another uses the financial year or a rolling period, which makes the combined dataset inconsistent.
- Counting basis not aligned
Headcount, participant numbers, and course attendances are blended together without a clear rule, so the same person can be counted in different ways.
- Source labels stripped out
Original names from the training system, exit-support tracker, or local spreadsheet are replaced too early, making it hard to trace each figure back to its source.
- Different populations merged
Skills-upgrade activity for current staff is combined with support for people leaving the business, even though those two groups need separate treatment.
- Evidence details missing
The file shows a number but not the supporting date, owner, version, or system reference, so the figure cannot be checked later.
- No sign-off trail
Draft figures move by email or chat without a named reviewer and approval record, so nobody can show who checked the data before it was used.
Where judgement is often needed
- What counts as a skills-upgrade programme
Decide 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 boundary
Set 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 year
Use 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.
- Different country labels for the same support
Where local operations use different names or legal categories for similar learning or career-end support, map them to one internal definition, explain the mapping, and flag any local exceptions.
- Whether career-end support covers retirement and exits alike
State whether your exit-support figure includes retirement, redundancy, dismissal and other departures, or only some of them, and describe the basis for any split between groups.
- Choosing the measurement basis for activity levels
If you report counts, participation, spend or another basis, explain the method chosen, whether estimates were used for any part of the data, and how you treated partial-year activity.
- Rounding and small-number suppression
Apply one rounding rule across the dataset, disclose it, and if small numbers are hidden for privacy or practicality, say so and make clear that totals still reflect the underlying population.
- Protecting personal data in small teams
When a local team is too small to show detailed breakdowns safely, aggregate the figures to a higher level, explain the grouping approach, and keep the reported totals internally consistent.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Manufacturing · synthetic · written by LRA
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.
Synthetic illustration only. 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.
Healthcare services · synthetic · written by LRA
This example combines upskilling activity with transition assistance for leavers, while keeping the wording distinct from the source and the numbers mathematically consistent.
Synthetic illustration only. 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.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.
Suggested visuals
- Employee development support by programme type — table: A side-by-side listing of each skills-upgrade initiative, the support offered, and the employee groups covered.
- Split between development and exit-support activity — stacked bar: The relative weight of upskilling support versus help for people moving out of the business through retirement or termination.
- Range of assistance offered across the workforce — bar: How many distinct forms of support were provided under each broad programme area, such as training, coaching, redeployment help, or career guidance.
- Coverage of transition support by employee group — bar: Which employee groups received help linked to retirement or job ending, and the extent of that support.
- Overall mix of people-support measures — donut: The proportion of all reported assistance that related to skills development compared with support for career transition.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
We ran skills-upgrade and exit-support programmes for our people.
Better
We ran two skills-upgrade programmes for 180 employees and one exit-support service for 12 leavers, using headcount at year end as the basis.
Best
We ran two skills-upgrade programmes for 180 employees and one exit-support service for 12 leavers across the year, using year-end headcount for the skills figure and leavers during the period for the transition figure; the leaver support was added after a small rise in retirements and restructurings.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 404-2 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
 |
Tanla Platforms Limited | Software and Services · India | 2025 | Partial | p. 211 →p. 378 →p. 56 → | Integrated Report FY25 → | Deloitte | |||||||||
Evidence in Tanla Platforms Limited’s reportWhat the report shows 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.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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ASE Technology Holding Co., Ltd. | Semiconductors · Taiwan | 2024 | Exact | p. 262 →p. 263 →p. 167 → | 2024 CSR Report → | Deloitte | |||||||||
Evidence in ASE Technology Holding Co., Ltd.’s reportWhat the report shows 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.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
|
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Firstsource Solutions Limited | Professional Services · India | 2025 | Partial | p. 102 →p. 103 →p. 128 → | ESG Report FY 2024-25 → | BSI | |||||||||
Evidence in Firstsource Solutions Limited’s reportWhat the report shows 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.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
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'.What should the preparer check before finalising the narrative so it properly describes the training activity?
Model answer. The note should spell out the kind of development support given and the reach of that support, rather than leaving it as a general statement. In practice, that means naming the main programme types and the scale or scope of each, so a reader can see what was actually put in place to build employee capability.
Why this matters. Describe the main upskilling activity in plain terms and make the scope visible, not vague.
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.How should the preparer decide whether this belongs in the disclosure and how it should be framed?
Model answer. It should be included because the disclosure covers support that helps people stay employable and manage the move out of the business after retirement or job loss. The write-up should identify the transition support provided and link it to that purpose, rather than describing the restructuring alone.
Why this matters. Include post-employment support where it helps people move on and remain employable.
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'.What is the correct way to handle the numbers and wording in the narrative?
Model answer. The preparer should keep the figures internally consistent and distinguish between those offered the programme and those who completed it. If 30 were enrolled and 18 finished, the narrative should say that 30 took part in the pathway and 18 completed it, rather than implying all 30 finished.
Why this matters. Keep participation and completion figures separate and numerically consistent.
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'.What judgement should the preparer make about describing the programme's scope?
Model answer. The description should match the actual reach and conditions of the support. If it is limited by geography or referral route, the narrative should say so, because the disclosure is about the type and scope of support actually provided, not a broader label that overstates coverage.
Why this matters. State the real scope and access conditions of the support, not a broader-sounding label.
Analyse this disclosure across real reports
See how companies actually report GRI 404-2 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
→
ESRSRelated
ESRS S1
Own Workforce — closest topical match (post-Omnibus ESRS catalogue).
→
IFRSNo equivalent
—
No direct IFRS S1/S2 topical equivalent.
Related & explore
Questions this page answers
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. ↑ section
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. ↑ section
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. ↑ section
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. ↑ section
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. ↑ section
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. ↑ section
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. ↑ section
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. ↑ section
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. ↑ section
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. ↑ section
More questions this page can help with
- GRI 404-2 Training and Education: what are the two datapoints I should ask my HR team for?
- GRI 404-2 Training and Education evidence pack: what should I put in it for assurance?
- GRI 404-2 Training and Education common mistakes: what should I check before sign-off?
- GRI 404-2 Training and Education workbook download: how do I use the .xlsx file?
- GRI 404-2 Training and Education draft disclosure: what can I lift into my report?
- GRI 404-2 Training and Education synthetic example: how do I adapt the example to my own data?
- GRI 404-2 Training and Education assurance claims: how do I test claim, risk and evidence?
- GRI 404-2 Training and Education content index line: what should I include in the index?
- GRI 404-2 Training and Education visualisation ideas: how can I present the data clearly?
- GRI 404-2 Training and Education from company reports: how do I use the linked examples?
- GRI 404-2 Training and Education ESRS S1 correspondence: can I reuse the same source data?
- GRI 404-2 Training and Education preparation checklist: what should I do first?
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
