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GRI Training Partner GRI 2 · General Disclosures · Disclosure GRI 2-7

Employees

GRI 2-7 · mandatory · metrics + narrative

Disclosure 2-7 covers all employees who perform work for the entities included in the organisation’s sustainability reporting under Disclosure 2-2. An employee is an individual who has an employment relationship with the organisation under national law or practice. Agency workers, contractors and other workers who are not employees are considered separately under Disclosure 2-8 where applicable.

Kern der Offenlegung

Report the total number of employees with separate breakdowns by gender and by region. Also report permanent, temporary, non-guaranteed hours, full-time and part-time employees, with every one of those five categories broken down by gender and by region.

Permanent and temporary describe contract duration; non-guaranteed hours describes whether minimum or fixed hours are guaranteed; full-time and part-time describe working time. Non-guaranteed hours employees can overlap with permanent or temporary employees, depending on national law and practice, so these categories must not automatically be added together as if they were mutually exclusive.

Gender is reported as specified by employees themselves. GRI’s example presentation uses Female, Male, Other and Not disclosed. A region can be a country, city, operating area or world region; choose a level that gives meaningful insight and apply it consistently.

Where definitions differ between countries, apply national law or practice to calculate country-level permanent, temporary, non-guaranteed hours, full-time and part-time figures, then aggregate the country-level data to organisation-wide totals and explain the approach.

Describe whether the figures are headcount, FTE or another measure and whether they are period-end, averages or use another timing basis. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.

Add context needed to interpret the figures and describe significant fluctuations during and between reporting periods. Report the threshold used to decide what is significant. If there were no significant fluctuations, a brief direct statement is sufficient.

Reasons for omission are permitted for Disclosure 2-7, but ‘not material’ is not a permitted reason. Address every required category: report zero or state that the category does not exist, or identify the unmet requirement and use a permitted reason—Not applicable, Legal prohibitions, Confidentiality constraints, or Information unavailable / incomplete—with the explanation required by GRI 1 in the content index.

The 22 datapoints below are an LRA operational decomposition of the five requirements in Disclosure 2-7. They are not 22 separate GRI requirements.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle GRI-Quelle heran.

Vorbereiten

Was vor dem Entwurf zu sammeln ist

Haken Sie jedes Feld ab, sobald der Nachweis vorliegt. Eigner sind die Teams, bei denen die Quelldateien üblicherweise liegen.

  • Total number of employees

    HR / People Analytics

    Report all employees who perform work for the entities included in sustainability reporting under GRI 2-2. Determine employee status from the employment relationship under applicable national law or practice, not from payroll or worksite presence alone. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.

    Nachweise GRI 2-2 entity list, legal employer register, HRIS extract and payroll reconciliation.

    Achten Sie auf Agency workers, contractors or employees of out-of-scope entities are mixed into the employee population.

  • Total employees by gender

    HR / People Analytics

    Break the total employee population down by gender as specified by employees themselves. Preserve Other and Not disclosed where applicable and reconcile the categories to the total.

    Nachweise HRIS self-identification extract, gender-category mapping and reconciliation to total employees.

    Achten Sie auf The breakdown forces binary categories, omits employees who did not disclose gender, or does not reconcile to the total.

  • Total employees by region

    HR / People Analytics

    Break the total employee population down by a consistently applied and meaningful region level, such as country, city, operating area or world region.

    Nachweise HRIS location extract, documented regional mapping and reconciliation to total employees.

    Achten Sie auf The geographic basis changes between tables or aggregation removes the required regional breakdown.

  • Permanent employees

    HR / People Analytics

    Report the total number of permanent employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on indefinite employment.

    Nachweise Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.

    Achten Sie auf Permanent employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.

  • Permanent employees by gender

    HR / People Analytics

    Break permanent employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.

    Nachweise HRIS category and self-identification extract with a reconciliation to the category total.

    Achten Sie auf The gender split uses a different population or classification from the permanent employees total.

  • Permanent employees by region

    HR / People Analytics

    Break permanent employees down by the documented region level, using the same employee population and category definition as the reported total.

    Nachweise HRIS category and location extract with a documented regional mapping and reconciliation.

    Achten Sie auf The regional split uses a different population, location rule or category definition from the permanent employees total.

  • Temporary employees

    HR / People Analytics

    Report the total number of temporary employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on limited-duration employment.

    Nachweise Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.

    Achten Sie auf Temporary employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.

  • Temporary employees by gender

    HR / People Analytics

    Break temporary employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.

    Nachweise HRIS category and self-identification extract with a reconciliation to the category total.

    Achten Sie auf The gender split uses a different population or classification from the temporary employees total.

  • Temporary employees by region

    HR / People Analytics

    Break temporary employees down by the documented region level, using the same employee population and category definition as the reported total.

    Nachweise HRIS category and location extract with a documented regional mapping and reconciliation.

    Achten Sie auf The regional split uses a different population, location rule or category definition from the temporary employees total.

  • Non-guaranteed hours employees

    HR / People Analytics

    Report the total number of non-guaranteed hours employees, applying the relevant national-law or national-practice definition at country level. This is a guaranteed-hours status measure based on no guaranteed minimum or fixed hours.

    Nachweise Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.

    Achten Sie auf Non-guaranteed hours employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.

  • Non-guaranteed hours employees by gender

    HR / People Analytics

    Break non-guaranteed hours employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.

    Nachweise HRIS category and self-identification extract with a reconciliation to the category total.

    Achten Sie auf The gender split uses a different population or classification from the non-guaranteed hours employees total.

  • Non-guaranteed hours employees by region

    HR / People Analytics

    Break non-guaranteed hours employees down by the documented region level, using the same employee population and category definition as the reported total.

    Nachweise HRIS category and location extract with a documented regional mapping and reconciliation.

    Achten Sie auf The regional split uses a different population, location rule or category definition from the non-guaranteed hours employees total.

  • Full-time employees

    HR / People Analytics

    Report the total number of full-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on full-time employment.

    Nachweise Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.

    Achten Sie auf Full-time employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.

  • Full-time employees by gender

    HR / People Analytics

    Break full-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.

    Nachweise HRIS category and self-identification extract with a reconciliation to the category total.

    Achten Sie auf The gender split uses a different population or classification from the full-time employees total.

  • Full-time employees by region

    HR / People Analytics

    Break full-time employees down by the documented region level, using the same employee population and category definition as the reported total.

    Nachweise HRIS category and location extract with a documented regional mapping and reconciliation.

    Achten Sie auf The regional split uses a different population, location rule or category definition from the full-time employees total.

  • Part-time employees

    HR / People Analytics

    Report the total number of part-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on part-time employment.

    Nachweise Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.

    Achten Sie auf Part-time employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.

  • Part-time employees by gender

    HR / People Analytics

    Break part-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.

    Nachweise HRIS category and self-identification extract with a reconciliation to the category total.

    Achten Sie auf The gender split uses a different population or classification from the part-time employees total.

  • Part-time employees by region

    HR / People Analytics

    Break part-time employees down by the documented region level, using the same employee population and category definition as the reported total.

    Nachweise HRIS category and location extract with a documented regional mapping and reconciliation.

    Achten Sie auf The regional split uses a different population, location rule or category definition from the part-time employees total.

  • Counting methodology

    HR / People Analytics

    State whether each figure is reported in headcount, FTE or another measure. Use a consistent method where practicable and identify and explain any different method.

    Nachweise Approved headcount/FTE methodology, source-field definitions and calculation reconciliation.

    Achten Sie auf Headcount and FTE are mixed or the measure is not stated.

  • Timing methodology

    HR / People Analytics

    State whether each figure is measured at period end, as an average across the period or using another timing approach, and explain any differences between tables.

    Nachweise Extraction dates, monthly snapshots, averaging calculation and methodology approval.

    Achten Sie auf Period-end and average values are presented as comparable without explanation.

  • Context necessary to understand the data

    HR / People Analytics

    Explain the employment model and differences between categories, genders or regions, including seasonal work, acquisitions, disposals, site changes or other factors needed to interpret the figures.

    Nachweise HR commentary, workforce plans, deal and restructuring records, and approved reporting note.

    Achten Sie auf The tables are technically complete but give a misleading picture without employment-model or period context.

  • Significant fluctuations

    HR / People Analytics

    Describe significant fluctuations during and between reporting periods, report the threshold used to determine significance and explain the principal drivers. State directly if none occurred.

    Nachweise Documented threshold, monthly movement analysis, joiner/leaver data and acquisition, disposal, closure or restructuring records.

    Achten Sie auf Only the closing balance is shown, the threshold is absent, or the drivers do not reconcile to the net movement.

Bevor Sie beginnen

  • Have you reconciled the employee population to every entity reported under GRI 2-2?
  • Have local HR teams classified employees under national law or practice rather than payroll labels alone?
  • Are agency workers, contractors and other non-employees kept separate for GRI 2-8 where applicable?
  • Are contract duration, guaranteed-hours status and working-time arrangement stored as separate dimensions?
  • Can every employee measure be reported separately by employee-specified gender and by a documented region level?
  • Are headcount/FTE, period-end/average, estimates and country mappings documented?
  • If exact figures are not available, will the organisation report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and explain the estimation method and its limitations?
  • Is the significant-fluctuation threshold approved and can principal drivers reconcile to the net movement?
  • Will absent categories be reported as zero and unavailable information handled through a permitted reason for omission?
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So bereiten Sie es vor

Start with the GRI 2-2 reporting entity list. Identify employees through the employment relationship under national law or practice and separate agency workers, contractors and other non-employees for GRI 2-8 where applicable.
Build country-level mappings for permanent, temporary, non-guaranteed hours, full-time and part-time employees. Aggregate the country figures while retaining the national definitions and approvals.
Create separate data views for contract duration, guaranteed-hours status and working-time arrangement. Do not force non-guaranteed hours to be mutually exclusive with permanent or temporary status.
Prepare every employee measure by gender as specified by employees and separately by a meaningful, documented region level. Reconcile every row and column to its source population.
Document headcount, FTE or other measures; period-end, average or other timing; and any estimates. Explain any different methods rather than presenting them as directly comparable.
Add context, set and disclose the significant-fluctuation threshold, and reconcile principal movement drivers to the net change. State directly if no significant fluctuations occurred.
Report zero for absent categories. If required information cannot be reported, identify the exact requirement and use a permitted GRI 1 reason for omission with the required explanation and remediation timing where applicable.

Daten anfordern

Request the employee population and GRI 2-7 breakdowns

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

Which individuals are employees of the GRI 2-2 reporting entities under national law or practice, and what are the required gender, region and employee-type figures, methodologies, context and significant fluctuations?

Ask for source-system fields and local labels, but require country HR teams to map them to national-law or national-practice definitions. Request agency workers and other non-employees separately for GRI 2-8; do not include them automatically as temporary employees.

Schwache Anfrage

Please provide workforce numbers by contract type.

Warum sie scheitert: It does not identify the GRI 2-2 entities, distinguish employees from other workers, request both gender and region views, or capture national definitions, methodology and fluctuations.

Bessere Anfrage

Please provide the employee population for the GRI 2-2 entities and all six employee measures, each by gender and region, using country-level national definitions. Keep non-employees separate and include methodology, context, significant-fluctuation threshold and movement reconciliation.

Vorlage für eine formelle E-Mail
Subject: GRI 2-7 employee data request for [period]

Dear [name/team],

Please provide employee data for every entity included in sustainability reporting under GRI 2-2. Identify employees using the employment relationship under applicable national law or practice; provide agency workers and other non-employees separately for GRI 2-8.

Please provide total employees and permanent, temporary, non-guaranteed hours, full-time and part-time employees, with each measure broken down separately by gender and by region. Include source-system references, country definition mappings, headcount/FTE and period-end/average methodology, estimates, context, the significant-fluctuation threshold and a reconciliation of significant movements.

If a category is absent, report zero. Flag unavailable information for formal reason-for-omission review rather than describing it as not material.

Many thanks,
[preparer name]
Kurzfassung für Teams / Slack
Please send the GRI 2-7 employee pack for the GRI 2-2 entities: total plus all five employee categories, each by gender and region, with national definitions, methodology, context and significant-fluctuation analysis. Keep agency workers/non-employees separate for GRI 2-8.

Branchenbeispiele

Retail

Kontext. Stores in several countries with seasonal hiring.

Angepasste Anfrage. Provide employees by contract duration, guaranteed-hours status and working-time arrangement for every in-scope store and entity, by gender and country, with monthly averages and seasonal movement context.

Beispielantwort. Country HR returns separate employee tables and a seasonal movement bridge; agency labour is routed to GRI 2-8.

Manufacturing

Kontext. Multi-site business using agency labour.

Angepasste Anfrage. Provide permanent, temporary, non-guaranteed hours, full-time and part-time employees by gender and region. Provide agency workers and other non-employees in a separate GRI 2-8 file after employment-relationship review.

Beispielantwort. Plant HR returns employee-only tables, national definition mappings and a separate non-employee worker register.

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.

Methodenhinweis

State the GRI 2-2 entity scope, employee definition, national definition mapping, headcount/FTE measure, period-end/average timing and any estimates.

Kontexthinweis

Explain why temporary, non-guaranteed hours and part-time employment are used and any meaningful gender or regional differences, seasonality or structural change.

Erläuterung zu Schwankungen

State the threshold for significant fluctuations, reconcile the principal drivers to the net movement and state directly if no fluctuation exceeded the threshold.

Eintrag im Inhaltsindex

GRI 2-7 Employees — [location/page]. For any unmet requirement: [requirement] — [permitted reason for omission] — [required explanation].

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Prüfen

Prüfen Sie zu jeder Aussage die Nachweise

  • The employee population covers all GRI 2-2 reporting entities.

    Risiko An entity or employee population is omitted or an out-of-scope entity is included.

    Zu prüfende Nachweise GRI 2-2 entity list, legal employer register and entity-to-HRIS reconciliation.

  • Employees are distinguished from workers who are not employees.

    Risiko Agency workers or contractors are classified as temporary employees solely because of assignment length.

    Zu prüfende Nachweise Employment-relationship assessment and employee/non-employee classification.

  • Country classifications follow applicable national law or practice.

    Risiko A single corporate label overrides national employment definitions.

    Zu prüfende Nachweise Country-level legal definition mapping and HR sign-off.

  • Total employees are reported by gender and by region.

    Risiko One required breakdown is absent or does not reconcile.

    Zu prüfende Nachweise HRIS demographic and location extracts with reconciliations.

  • All five employee categories are reported by gender and by region.

    Risiko A category is omitted, labelled immaterial or reported with only one breakdown.

    Zu prüfende Nachweise Category-by-gender and category-by-region tables.

  • The counting method is stated and applied as described.

    Risiko Headcount, FTE and other measures are mixed without explanation.

    Zu prüfende Nachweise Approved methodology and calculation workbook.

  • The timing basis is stated and applied as described.

    Risiko Period-end and average figures are mixed without explanation.

    Zu prüfende Nachweise Dated extracts, monthly snapshots and averaging calculation.

  • Local definitions and mappings are documented.

    Risiko Internal labels cannot be traced to the reported categories.

    Zu prüfende Nachweise Country mapping table and local HR approvals.

  • Every table reconciles to primary HR data.

    Risiko Subtotals or tables do not tie to the employee population.

    Zu prüfende Nachweise HRIS/payroll reconciliation and exception log.

  • Overlapping categories are not added as mutually exclusive categories.

    Risiko Permanent, temporary and non-guaranteed hours are incorrectly forced to sum to total employees.

    Zu prüfende Nachweise Data model showing separate contract-duration, guaranteed-hours and working-time dimensions.

  • Significant fluctuations use a documented threshold.

    Risiko Fluctuations are selected arbitrarily after results are known.

    Zu prüfende Nachweise Approved threshold and period movement analysis.

  • Drivers of significant fluctuations reconcile to the net change.

    Risiko The narrative explains only part of the employee movement.

    Zu prüfende Nachweise Joiner/leaver bridge and deal, closure or restructuring records.

  • A direct statement is made when no significant fluctuations occurred.

    Risiko Silence is mistaken for a no-fluctuation statement.

    Zu prüfende Nachweise Approved disclosure draft and movement analysis.

  • Any missing information uses a permitted reason for omission.

    Risiko A category is omitted as not material or privacy aggregation removes a required breakdown.

    Zu prüfende Nachweise GRI content index, legal/privacy assessment and remediation plan where information is unavailable.

Vorzubereitendes Nachweispaket

Häufige Lücken in der Berichterstattung

  • ‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees.
  • Agency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicable.
  • Only total headcount is reported, or the data are broken down by gender but not region (or vice versa).
  • ‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees.
  • Permanent, temporary and non-guaranteed hours employees are added as though all three categories were mutually exclusive.
  • Headcount versus FTE or period-end versus average is not stated.
  • A global corporate definition is used without applying national law or practice at country level.
  • Gender reporting is limited to Female and Male without explaining Other or Not disclosed categories and employee self-identification.
  • Seasonality, temporary employment or regional differences are presented without the context needed to understand them.
  • No threshold is reported for significant fluctuations, or ordinary employee movement is confused with a GRI 2-4 restatement.
  • A required category is omitted because it is said to be not material.
  • Privacy aggregation removes a required gender or regional breakdown without a formal reason for omission.

Wo Entwürfe scheitern

Zu vermeidende Fehler und wo Ermessen gefragt ist

Links steht, was Ersteller beim Sammeln falsch machen; rechts, wo Sie ein Ermessen treffen und begründen müssen.

Zu vermeidende Fehler

  • ‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees.
  • Agency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicableAgency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicable.
  • Only total headcount is reported, or the data are broken down by gender but not region (or vice versa)Only total headcount is reported, or the data are broken down by gender but not region (or vice versa).
  • ‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees.
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Ermessen erforderlich

  • Different national definitionsApply national law or practice at country level, aggregate the resulting figures and explain the approach.
  • Agency and contingent labourAssess the employment relationship first; route workers who are not employees to GRI 2-8 where applicable.
  • Overlapping categoriesKeep non-guaranteed hours separate from contract duration so an employee can be represented correctly in both dimensions.
  • Exact figures unavailableUse GRI-permitted rounding for estimates and explain the basis under 2-7-c.
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Beispiele

So liest es sich im Bericht

Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.

Illustrative (synthetic) example — employees by gender

The figures are headcount at 31 December 2025. Gender is shown as specified by employees. Contract duration, guaranteed-hours status and working-time arrangement are separate dimensions; non-guaranteed hours employees overlap with permanent or temporary employees and must not be added to those two rows.

Employees by gender — headcount at 31 December 2025 (employees)

Employee measureFemaleMaleOtherNot disclosedTotal
Total employees4203601010800
Permanent employees35031587680
Temporary employees704523120
Non-guaranteed hours employees45402390
Full-time employees25024055500
Part-time employees17012055300

The organisation uses a 10% or 50-employee threshold for significant fluctuations. Permanent plus temporary equals total employees; full-time plus part-time equals total employees; non-guaranteed hours is a separate, potentially overlapping measure. Seasonal production explains temporary and non-guaranteed hours arrangements. No fluctuation exceeded the stated threshold.

Illustrative (synthetic) example — employees by region

The figures are average monthly headcount for 2025, calculated from twelve month-end snapshots. Region means country cluster and is applied consistently. Non-guaranteed hours is a separate status that overlaps with contract duration.

Employees by region — average monthly headcount for 2025 (employees)

Employee measureNorth AmericaEuropeAsia-PacificTotal
Total employees220180100500
Permanent employees19015080420
Temporary employees30302080
Non-guaranteed hours employees2025550
Full-time employees18014080400
Part-time employees404020100

Employee numbers fell from 540 to 500. The reconciled bridge is: site closure −100; new shared-service centre +60; net movement −40. The organisation’s significant-fluctuation threshold is 5% or 25 employees, so the fluctuation and its drivers are reported.

Qualitätsstufen

  • Basis

    We had 800 staff at year-end.

  • Besser

    We had 800 employees at 31 December 2025, reported in headcount and broken down by gender and region.

  • Am besten

    We report all employees of the GRI 2-2 entities in headcount at 31 December 2025, with separate gender and region tables for total, permanent, temporary, non-guaranteed hours, full-time and part-time employees; national definitions, context and the significant-fluctuation threshold are explained.

Prüfen Sie Ihr Verständnis

Szenarien zum Durcharbeiten

Payroll lists 420 employees, 35 agency workers and 18 contractors.

FWho belongs in GRI 2-7?
Musterantwort anzeigen →

The draft treats permanent, temporary and non-guaranteed hours as three rows that must add to total employees.

FWhat is wrong?
Musterantwort anzeigen →

One table uses period-end headcount and another uses average FTE.

FCan both be reported?
Musterantwort anzeigen →

Employees fell from 540 to 470. A site closure removed 130 and a new centre added 60.

FWhat should the disclosure say?
Musterantwort anzeigen →

Echte Berichte

How 3 companies report it

Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.

Echte veröffentlichte Berichte

Aena S.M.E., S.A.

Strong

Air Transportation — Airport Services · Spain · 2025 · p.213 ↗

Aena S.M.E., S.A.'s 2025 sustainability report provides comprehensive data on total employees and detailed breakdowns by gender, region, employment type (permanent, temporary, non-guaranteed hours, full-time, part-time), with all figures recorded as headcount at year-end (pp.213-214). The report includes contextual information to aid understanding and notes a reduction in temporary employment, though it does not specify a threshold for what constitutes a significant fluctuation (p.214). The methodology for counting and timing is clearly stated, but explicit criteria for significance in employment changes remain partially addressed (pp.213-214).

Firstsource Solutions Limited

Partial

Professional Services · India · 2025 · p.90 ↗

Firstsource Solutions Limited's ESG Report FY 2024-25 provides partial data on total employees, permanent employees, and their breakdown by gender on page 90, but does not present these figures in the full GRI 2-7 structure (p.90). The report distinguishes employees and workers as separate groups but lacks detailed information on employee categories by region, temporary or part-time status, and does not clarify counting or timing methodologies (p.90). Additionally, the report does not include context necessary to understand the data or note any significant fluctuations, and age or management-category data are explicitly stated as insufficient substitutes for the required employee types and regional breakdowns (p.124).

Taiwan Cooperative Financial Holding Co., Ltd.

Unverified

Banks / Diverse Financials / Insurance · Taiwan · 2024 · p.45 ↗

Taiwan Cooperative Financial Holding Co., Ltd.'s 2024 ESG Report does not clearly provide data on total employees or their breakdown by gender, region, employment type, or contract status, as these elements require direct re-verification and are not established by the diversity and management composition data presented (p.175). The report explicitly notes that gender and diversity statistics alone do not establish compliance with the relevant disclosure elements (p.175). Consequently, key details such as counting methodology, timing, context, and any significant fluctuations in employee numbers remain unclear.
FeldAena S.M.E., S.A.Firstsource Solutions LimitedTaiwan Cooperative Financial Holding Co., Ltd.
Total number of employeesNicht gefundenTeilweiseTeilweise
Total employees by genderNicht gefundenTeilweiseTeilweise
Total employees by regionNicht gefundenNicht gefundenTeilweise
Permanent employeesNicht gefundenTeilweiseTeilweise
Permanent employees by genderNicht gefundenTeilweiseTeilweise
Permanent employees by regionNicht gefundenNicht gefundenTeilweise
Temporary employeesNicht gefundenNicht gefundenTeilweise
Temporary employees by genderNicht gefundenNicht gefundenTeilweise
Temporary employees by regionNicht gefundenNicht gefundenTeilweise
Non-guaranteed hours employeesNicht gefundenNicht gefundenTeilweise
Non-guaranteed hours employees by genderNicht gefundenNicht gefundenTeilweise
Non-guaranteed hours employees by regionNicht gefundenNicht gefundenTeilweise
Full-time employeesNicht gefundenNicht gefundenTeilweise
Full-time employees by genderNicht gefundenNicht gefundenTeilweise
Full-time employees by regionNicht gefundenNicht gefundenTeilweise
Part-time employeesNicht gefundenNicht gefundenTeilweise
Part-time employees by genderNicht gefundenNicht gefundenTeilweise
Part-time employees by regionNicht gefundenNicht gefundenTeilweise
Counting methodologyNicht gefundenTeilweiseTeilweise
Timing methodologyNicht gefundenTeilweiseTeilweise
Context necessary to understand the dataNicht gefundenNicht gefundenTeilweise
Significant fluctuationsTeilweiseNicht gefundenTeilweise

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Fragen, die diese Seite beantwortet

Which entities and people belong in GRI 2-7?+
Are agency workers temporary employees?+
Are permanent, temporary and non-guaranteed hours mutually exclusive?+
What gender categories should I use?+
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Can I omit a category because it is not material?+
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Is a year-on-year employee change a restatement?+
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