GRI 404: Training and Education·Disclosure GRI 404-3
Percentage of employees receiving regular performance and career development reviews
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Veröffentlichter Steckbrief
Prüfung ausstehendStandard
GRI 404: Training and Education
Disclosure GRI 404-3 · 2016
Zuletzt geprüft
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LRA-Lehrmaterial · Nicht von GRI herausgegeben oder gebilligt
Kern der Offenlegung
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.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle GRI-Quelle heran.
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Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| 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 |
So bereiten Sie es vor
Daten anfordern
Request the review coverage data from HR / People Analytics
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
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.
Schwache Anfrage
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?
Warum sie scheitert: 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.
Bessere Anfrage
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.
Vorlage für eine formelle E-Mail
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]
Kurzfassung für 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.
Branchenbeispiele
Retail
Kontext. Store-based workforce with seasonal staff and a separate head office population.
Angepasste Anfrage. 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.
Beispielantwort. 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
Kontext. Shift-based workforce with production and engineering job families, plus office staff.
Angepasste Anfrage. 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.
Beispielantwort. 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.
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Methodenhinweis
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.
Kontexthinweis
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.
Erläuterung zu Schwankungen
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.
Eintrag im Inhaltsindex
GRI 404-3 Percentage of employees receiving regular performance and career development reviews — [location / page] / [notes]Download-Center
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| 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. |
Vorzubereitendes Nachweispaket
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Beispiele
Veranschaulichende Beispiele
Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.
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.
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.
Unternehmensberichte
Wie Unternehmen GRI 404-3 in der Praxis berichten
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Szenarien zum Durcharbeiten
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.
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.
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.
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.
Verweise auf das Rahmenwerk
Einschlägige GRI-Anforderungen und verwandte Offenlegungen
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GRI
GRI 404-3
innerhalb von GRI 404: Training and Education
Verwandtes & Entdecken
Mehr in GRI 404 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
FAQ
Fragen, die diese Seite beantwortet
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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