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GRI 401: Employment·Disclosure GRI 401-3

Parental leave

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Rechtsstatus

GRI 401: Employment 2016 remains the currently applicable published Standard. The GSSB approved the final draft of GRI 107: Working Parents and Caregivers 2027 in June 2026, but its effective date has not yet been determined and formal publication has been paused until 2027. Organizations should continue to apply GRI 401-3 until the new Standard and transition provisions are officially published.

Offizielle Global Reporting Initiative-Quelle öffnen ↗ Teilen

Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-08-03
RK Geprüft von Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Standard

GRI 401: Employment

Disclosure GRI 401-3 · 2016

Gültig ab

2018-07-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-08-03

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Für diese Offenlegung
3LRA preparation fields 3zu prüfende Aussagen 3Nachweisbereiche

Kern der Offenlegung

Disclosure 401-3 requires an organization to report parental-leave entitlement, take-up, return-to-work outcomes and 12-month retention outcomes, with every required number and rate broken down by gender.

The organization must report the number of employees entitled to parental leave, the number who took parental leave, the number who returned to work during the reporting period after their leave ended, and the number who remained employed 12 months after returning.

GRI recommends calculating the return-to-work rate by dividing the number of employees who returned by the number of employees who were due to return after parental leave. Do not use all employees who took leave as the denominator, because some may not yet have been due to return.

GRI recommends calculating the retention rate by dividing the number of employees who remained employed 12 months after returning by the number of employees who returned from parental leave in the relevant prior reporting period or periods. The retention cohort must include only employees for whom the full 12-month follow-up period has elapsed.

The different measures do not necessarily represent one single cohort. Employees taking leave, employees returning and employees reaching the 12-month retention point can belong to different reporting periods.

Parental leave should not be treated as synonymous with broader family-related or caregiver leave. Where internal HR systems use broader leave categories, map and document only the cases that meet the applicable parental-leave definition.

The disclosure applies to employees. Worker categories should be included or excluded according to the applicable employment relationship rather than by arbitrary contract labels.

If a required gender breakdown cannot be reported, apply the relevant reason for omission in the GRI content index.

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

Bevor Sie beginnen

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld Was zu erfassen ist Nachweishinweis Verantwortlich
Working table 1: Gender Prepare and reconcile these columns: Gender; Employees entitled to parental leave; Employees who took parental leave. Approved source records, calculation files and review evidence supporting working table 1: gender. People / HR / Sustainability Reporting
Working table 2: Gender Prepare and reconcile these columns: Gender; Employees due to return during the period; Employees who actually returned; Return-to-work rate, %. Approved source records, calculation files and review evidence supporting working table 2: gender. People / HR / Sustainability Reporting
Working table 3: Gender Prepare and reconcile these columns: Gender; Employees who returned in the applicable prior period and reached the 12-month point; Employees still employed 12 months after return; Retention rate, %. Approved source records, calculation files and review evidence supporting working table 3: gender. People / HR / Sustainability Reporting
＋ Teilelemente von GRI 401-3 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Disclosure 401-3 requires an organization to report parental-leave entitlement, take-up, return-to-work outcomes and 12-month retention outcomes, with every required number and rate broken down by gender.
Collect and reconcile the records for: Working table 1: Gender; Working table 2: Gender; Working table 3: Gender.
Apply Disclosure 401-3 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

Daten anfordern

Request the disclosure evidence

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

Provide the reporting-period records and reconciliations for Disclosure 401-3: Working table 1: Gender; Working table 2: Gender; Working table 3: Gender. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Bessere Anfrage

Provide the reporting-period records and reconciliations for Disclosure 401-3: Working table 1: Gender; Working table 2: Gender; Working table 3: Gender. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

If a required gender breakdown cannot be reported, apply the relevant reason for omission in the GRI content index.

Kontexthinweis

Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.

Download-Center

Werkzeuge & Formulare zur Vorbereitung

Professionelle Vorbereitungswerkzeuge für GRI 401-3 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.

Kostenlos · Community-Mitglieder
01XLSArbeitsmappe für Vorbereitung & PrüfungDatenpunkte, Risiken, zu prüfende Nachweise, Verantwortliche und Nachweispaket.Kostenlos herunterladen ↧ 02XLSPaket für die DatenanfrageAnfrage-E-Mail, Nachrichtenvorlage, Antwortfelder und Freigabestruktur.Kostenlos herunterladen ↧ 03PDFBibliothekskarteDruckbare einseitige Zusammenfassung dieser Offenlegungskarte.Kostenlos herunterladen ↧

Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage Risiko Zu prüfende Nachweise
Working table 1: Gender is reported accurately and completely.The response omits, misclassifies or overstates working table 1: gender.Approved source records, calculation files and review evidence supporting working table 1: gender.
Working table 2: Gender is reported accurately and completely.The response omits, misclassifies or overstates working table 2: gender.Approved source records, calculation files and review evidence supporting working table 2: gender.
Working table 3: Gender is reported accurately and completely.The response omits, misclassifies or overstates working table 3: gender.Approved source records, calculation files and review evidence supporting working table 3: gender.

Vorzubereitendes Nachweispaket

Häufige Lücken in der Berichterstattung

Using internal or approximate wording in place of the defined GRI terms.
Changing the required reporting population or denominator without explanation.
Treating GRI recommendations or LRA preparation controls as mandatory disclosure requirements.
Leaving a reported field unsupported by traceable source evidence and review records.
✓ LRA KI-Assistent · Mit menschlicher Kontrolle
Dr Ross Kurinko

Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.

Ausprobieren Wie bereite ich GRI 401-3 vor? Welche Daten muss ich erheben? Welche Fehler sollte ich vermeiden?
2 kostenlose Antworten

Verweise auf das Rahmenwerk

Einschlägige GRI-Anforderungen und verwandte Offenlegungen

Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.

GRI

GRI 401-3

innerhalb von GRI 401: Employment

Offizielle Quelle öffnen →

Verwandtes & Entdecken

New employee hires and employee turnover 8 → KarteBenefits provided to full-time employees that are not provided to temporary or parttime employees → Karte Alle Offenlegungen durchsuchen →

Mehr in GRI 401 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

Tiefer einsteigen · GRI 401-3

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Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten
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