GRI 102 — Just transition

Disclosure focus

The organization must report the total number of new employees recruited, employees whose work was terminated, redeployed employees, and employees who received training for up- and re-skilling as a result of its transition or adaptation efforts. Each total must be broken down by gender and employee type. Employee types are those reported under Disclosure 2-7-b: permanent, temporary, non-guaranteed hours, full-time and part-time employees. The organization should additionally provide a regional breakdown.

The organization must separately report the number of new workers who are not employees recruited and the number of workers who are not employees whose work was terminated, with each total broken down by gender. Workers who are not employees are those whose work is controlled by the organization but who do not have an employment relationship with it, as defined in Disclosure 2-8.

Termination refers to the cessation of work initiated by the organization, including work phased out as a result of transition or adaptation efforts. General employee turnover, voluntary resignation, retirement and routine contract completion should not be included unless they meet the specific requirement. Redeployment should represent movement arising from transition or adaptation efforts, such as re-skilling employees from high-emission activities to lower-emission activities.

The organization must report the number and percentage of new employees whose basic pay is at or above the applicable cost-of-living estimate. It must also describe actions taken or commitments made to address gaps between basic pay and the cost-of-living estimate for new employees and new workers who are not employees. A general living-wage policy does not replace the location-specific comparison required by the disclosure.

The organization must list the locations of operation where its transition or adaptation efforts have impacts on local communities or Indigenous Peoples. It should identify specific locations within countries, such as states, provinces or cities.

The organization must report the percentage of these locations where an agreement has been reached with affected or potentially affected local communities or Indigenous Peoples to safeguard their interests. An engagement process is not the same as an agreement. For each location, the organization should state whether agreements cover all affected groups or only some and whether FPIC was applied where relevant.

The organization must report contextual information, methodologies and assumptions necessary to understand the data, including whether figures are reported in headcount, FTE or another methodology and whether they are measured at the end of the reporting period, as an average or on another basis. Where direct calculation of workforce figures is not possible, estimates can be used and explained.

Disclosure 102-3 applies to metrics arising from transition or adaptation efforts described under Disclosures 102-1 and 102-2. Generic information prepared under GRI 401, GRI 404 or other employment disclosures should not be presented as GRI 102-3 evidence unless the required climate-related connection is demonstrated.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

Climate-transition or adaptation causality for each workforce metric
HR / People / Sustainability reporting

Disclosure 102-3 requires an organization to report specific workforce and community impacts arising from its climate transition and adaptation efforts. It is not a general disclosure on recruitment, employee turnover, internal mobility or training. Each reported figure must be linked to an identified transition or adaptation action.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting climate-transition or adaptation causality for each workforce metric.

Watch for The published response for climate-transition or adaptation causality for each workforce metric is incomplete or does not match the supporting records.
Employee recruitment, termination, redeployment and up- or re-skilling
HR / People / Sustainability reporting

The organization must report the total number of new employees recruited, employees whose work was terminated, redeployed employees, and employees who received training for up- and re-skilling as a result of its transition or adaptation efforts. Each total must be broken down by gender and employee type. Employee types are those reported under Disclosure 2-7-b: permanent, temporary, non-guaranteed hours, full-time and part-time employees. The organization should additionally provide a regional breakdown.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting employee recruitment, termination, redeployment and up- or re-skilling.

Watch for The published response for employee recruitment, termination, redeployment and up- or re-skilling is incomplete or does not match the supporting records.
Recruitment and termination of workers who are not employees
HR / People / Sustainability reporting

The organization must separately report the number of new workers who are not employees recruited and the number of workers who are not employees whose work was terminated, with each total broken down by gender. Workers who are not employees are those whose work is controlled by the organization but who do not have an employment relationship with it, as defined in Disclosure 2-8.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting recruitment and termination of workers who are not employees.

Watch for The published response for recruitment and termination of workers who are not employees is incomplete or does not match the supporting records.
Termination, redeployment and up- or re-skilling classification
HR / People / Sustainability reporting

Termination refers to the cessation of work initiated by the organization, including work phased out as a result of transition or adaptation efforts. General employee turnover, voluntary resignation, retirement and routine contract completion should not be included unless they meet the specific requirement. Redeployment should represent movement arising from transition or adaptation efforts, such as re-skilling employees from high-emission activities to lower-emission activities.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting termination, redeployment and up- or re-skilling classification.

Watch for The published response for termination, redeployment and up- or re-skilling classification is incomplete or does not match the supporting records.
Basic pay compared with a location-specific cost-of-living estimate
HR / People / Sustainability reporting

The organization must report the number and percentage of new employees whose basic pay is at or above the applicable cost-of-living estimate. It must also describe actions taken or commitments made to address gaps between basic pay and the cost-of-living estimate for new employees and new workers who are not employees. A general living-wage policy does not replace the location-specific comparison required by the disclosure.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting basic pay compared with a location-specific cost-of-living estimate.

Watch for The published response for basic pay compared with a location-specific cost-of-living estimate is incomplete or does not match the supporting records.
Locations where transition or adaptation affects communities or Indigenous Peoples
Stakeholder Engagement / Human Rights / Sustainability reporting

The organization must list the locations of operation where its transition or adaptation efforts have impacts on local communities or Indigenous Peoples. It should identify specific locations within countries, such as states, provinces or cities.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting locations where transition or adaptation affects communities or indigenous peoples.

Watch for The published response for locations where transition or adaptation affects communities or indigenous peoples is incomplete or does not match the supporting records.
Agreements reached and percentage of relevant locations
Stakeholder Engagement / Human Rights / Sustainability reporting

The organization must report the percentage of these locations where an agreement has been reached with affected or potentially affected local communities or Indigenous Peoples to safeguard their interests. An engagement process is not the same as an agreement. For each location, the organization should state whether agreements cover all affected groups or only some and whether FPIC was applied where relevant.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting agreements reached and percentage of relevant locations.

Watch for The published response for agreements reached and percentage of relevant locations is incomplete or does not match the supporting records.
Reporting methodology, assumptions and contextual information
HR / People / Sustainability reporting

The organization must report contextual information, methodologies and assumptions necessary to understand the data, including whether figures are reported in headcount, FTE or another methodology and whether they are measured at the end of the reporting period, as an average or on another basis. Where direct calculation of workforce figures is not possible, estimates can be used and explained.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting reporting methodology, assumptions and contextual information.

Watch for The published response for reporting methodology, assumptions and contextual information is incomplete or does not match the supporting records.

Before you start

Include only workforce and community metrics caused by identified transition or adaptation efforts. Keep employees under GRI 2-7 separate from workers who are not employees under GRI 2-8.
Where data are unavailable, incomplete or constrained, apply the relevant GRI 1 reason for omission and explain the limitation and improvement plan.
Have the supporting records and the final response been reconciled?

＋ Show GRI 102-3 sub-elements (LRA working checklist)

Disclosure 102-3 requires an organization to report specific workforce and community impacts arising from its climate transition and adaptation efforts. It is not a general disclosure on recruitment, employee turnover, internal mobility or training. Each reported figure must be linked to an identified transition or adaptation action.The organization must report the total number of new employees recruited, employees whose work was terminated, redeployed employees, and employees who received training for up- and re-skilling as a result of its transition or adaptation efforts. Each total must be broken down by gender and employee type. Employee types are those reported under Disclosure 2-7-b: permanent, temporary, non-guaranteed hours, full-time and part-time employees. The organization should additionally provide a regional breakdown.The organization must separately report the number of new workers who are not employees recruited and the number of workers who are not employees whose work was terminated, with each total broken down by gender. Workers who are not employees are those whose work is controlled by the organization but who do not have an employment relationship with it, as defined in Disclosure 2-8.Termination refers to the cessation of work initiated by the organization, including work phased out as a result of transition or adaptation efforts. General employee turnover, voluntary resignation, retirement and routine contract completion should not be included unless they meet the specific requirement. Redeployment should represent movement arising from transition or adaptation efforts, such as re-skilling employees from high-emission activities to lower-emission activities.The organization must report the number and percentage of new employees whose basic pay is at or above the applicable cost-of-living estimate. It must also describe actions taken or commitments made to address gaps between basic pay and the cost-of-living estimate for new employees and new workers who are not employees. A general living-wage policy does not replace the location-specific comparison required by the disclosure.The organization must list the locations of operation where its transition or adaptation efforts have impacts on local communities or Indigenous Peoples. It should identify specific locations within countries, such as states, provinces or cities.The organization must report the percentage of these locations where an agreement has been reached with affected or potentially affected local communities or Indigenous Peoples to safeguard their interests. An engagement process is not the same as an agreement. For each location, the organization should state whether agreements cover all affected groups or only some and whether FPIC was applied where relevant.The organization must report contextual information, methodologies and assumptions necessary to understand the data, including whether figures are reported in headcount, FTE or another methodology and whether they are measured at the end of the reporting period, as an average or on another basis. Where direct calculation of workforce figures is not possible, estimates can be used and explained.

How to prepare it

Include only workforce and community metrics caused by identified transition or adaptation efforts. Keep employees under GRI 2-7 separate from workers who are not employees under GRI 2-8.

Collect and reconcile the records for: Climate-transition or adaptation causality for each workforce metric; Employee recruitment, termination, redeployment and up- or re-skilling; Recruitment and termination of workers who are not employees; Termination, redeployment and up- or re-skilling classification; Basic pay compared with a location-specific cost-of-living estimate; Locations where transition or adaptation affects communities or Indigenous Peoples; Agreements reached and percentage of relevant locations; Reporting methodology, assumptions and contextual information.

Where data are unavailable, incomplete or constrained, apply the relevant GRI 1 reason for omission and explain the limitation and improvement plan.

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.

Request the data

Request the disclosure evidence

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

For each approved transition or adaptation action, provide employee and non-employee recruitment and organisation-initiated termination records; redeployment and up- or re-skilling data; gender, employee-type and region breakdowns; location-specific cost-of-living calculations; affected locations and community or Indigenous Peoples agreements; and methodology.

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

Better request

Draft your disclosure

Notes that turn data into a disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

Document the causal link to a transition or adaptation effort. Treat employee type as the GRI 2-7-b categories, distinguish organisation-initiated termination from voluntary departure and calculate agreement coverage using the locations identified under this disclosure as the denominator.

Context note

Generic recruitment, turnover, mobility, training or living-wage information does not meet GRI 102-3 unless the climate-related link is demonstrated.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 102-3 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access

01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

Climate-transition or adaptation causality for each workforce metric is reported accurately and completely.
Risk The response omits, misclassifies or overstates climate-transition or adaptation causality for each workforce metric.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting climate-transition or adaptation causality for each workforce metric.
Employee recruitment, termination, redeployment and up- or re-skilling is reported accurately and completely.
Risk The response omits, misclassifies or overstates employee recruitment, termination, redeployment and up- or re-skilling.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting employee recruitment, termination, redeployment and up- or re-skilling.
Recruitment and termination of workers who are not employees is reported accurately and completely.
Risk The response omits, misclassifies or overstates recruitment and termination of workers who are not employees.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting recruitment and termination of workers who are not employees.
Termination, redeployment and up- or re-skilling classification is reported accurately and completely.
Risk The response omits, misclassifies or overstates termination, redeployment and up- or re-skilling classification.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting termination, redeployment and up- or re-skilling classification.
Basic pay compared with a location-specific cost-of-living estimate is reported accurately and completely.
Risk The response omits, misclassifies or overstates basic pay compared with a location-specific cost-of-living estimate.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting basic pay compared with a location-specific cost-of-living estimate.
Locations where transition or adaptation affects communities or Indigenous Peoples is reported accurately and completely.
Risk The response omits, misclassifies or overstates locations where transition or adaptation affects communities or indigenous peoples.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting locations where transition or adaptation affects communities or indigenous peoples.
Agreements reached and percentage of relevant locations is reported accurately and completely.
Risk The response omits, misclassifies or overstates agreements reached and percentage of relevant locations.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting agreements reached and percentage of relevant locations.
Reporting methodology, assumptions and contextual information is reported accurately and completely.
Risk The response omits, misclassifies or overstates reporting methodology, assumptions and contextual information.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reporting methodology, assumptions and contextual information.

Evidence pack to prepare

Approved source records, calculation files, reconciliations and review evidence supporting climate-transition or adaptation causality for each workforce metric.Approved source records, calculation files, reconciliations and review evidence supporting employee recruitment, termination, redeployment and up- or re-skilling.Approved source records, calculation files, reconciliations and review evidence supporting recruitment and termination of workers who are not employees.Approved source records, calculation files, reconciliations and review evidence supporting termination, redeployment and up- or re-skilling classification.Approved source records, calculation files, reconciliations and review evidence supporting basic pay compared with a location-specific cost-of-living estimate.Approved source records, calculation files, reconciliations and review evidence supporting locations where transition or adaptation affects communities or indigenous peoples.Approved source records, calculation files, reconciliations and review evidence supporting agreements reached and percentage of relevant locations.Approved source records, calculation files, reconciliations and review evidence supporting reporting methodology, assumptions and contextual information.

Common reporting gaps

Including all hires or turnover without proving a climate-related cause.
Treating voluntary resignations as organisation-initiated terminations.
Treating ordinary internal mobility as redeployment.
Including generic training rather than transition-related up- or re-skilling.
Comparing basic pay with minimum wage instead of a location-specific cost-of-living estimate.
Using all sites rather than the affected locations as the agreement-percentage denominator.

✓ Knowledge Hub AI Assistant · Human-in-the-loop

Ask the Knowledge Hub AI Assistant about this disclosure

Get practical answers for your reporting context.

Try How do I prepare GRI 102-3? What data do I need to collect? What mistakes should I avoid?

Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 102-3

within GRI 102: Climate Change

Open official source →

Guides that settle this question

GRI 102 Scope 3 Reporting: Categories, Data Hierarchy and Supplier Estimates →GRI 102 Transition Plans and Just Transition: What Companies Need to Disclose →GRI 102: Climate Change 2025 - What Changes and How to Prepare for 2027 →One GHG Inventory for GRI 102, ESRS E1 and IFRS S2: Boundaries, Metrics and Remaining Gaps →

Related & explore

Transition plan for climate change mitigation → Card Carbon Credits → Card Climate change adaptation plan → Card GHG emissions reduction targets and progress → Card Scope 1 GHG emissions → Card Browse all disclosures →

More in GRI 102 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue

	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

Just transition

What to collect before drafting

Climate-transition or adaptation causality for each workforce metric

Employee recruitment, termination, redeployment and up- or re-skilling

Recruitment and termination of workers who are not employees

Termination, redeployment and up- or re-skilling classification

Basic pay compared with a location-specific cost-of-living estimate

Locations where transition or adaptation affects communities or Indigenous Peoples

Agreements reached and percentage of relevant locations

Reporting methodology, assumptions and contextual information

How to prepare it

Request the disclosure evidence

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Climate-transition or adaptation causality for each workforce metric is reported accurately and completely.

Employee recruitment, termination, redeployment and up- or re-skilling is reported accurately and completely.

Recruitment and termination of workers who are not employees is reported accurately and completely.

Termination, redeployment and up- or re-skilling classification is reported accurately and completely.

Basic pay compared with a location-specific cost-of-living estimate is reported accurately and completely.

Locations where transition or adaptation affects communities or Indigenous Peoples is reported accurately and completely.

Agreements reached and percentage of relevant locations is reported accurately and completely.

Reporting methodology, assumptions and contextual information is reported accurately and completely.

Ask the Knowledge Hub AI Assistant about this disclosure

Check your text

Relevant GRI requirements and related disclosures

Secure your enrolment

Just transition

What to collect before drafting

Climate-transition or adaptation causality for each workforce metric

Employee recruitment, termination, redeployment and up- or re-skilling

Recruitment and termination of workers who are not employees

Termination, redeployment and up- or re-skilling classification

Basic pay compared with a location-specific cost-of-living estimate

Locations where transition or adaptation affects communities or Indigenous Peoples

Agreements reached and percentage of relevant locations

Reporting methodology, assumptions and contextual information

How to prepare it

Request the disclosure evidence

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Climate-transition or adaptation causality for each workforce metric is reported accurately and completely.

Employee recruitment, termination, redeployment and up- or re-skilling is reported accurately and completely.

Recruitment and termination of workers who are not employees is reported accurately and completely.

Termination, redeployment and up- or re-skilling classification is reported accurately and completely.

Basic pay compared with a location-specific cost-of-living estimate is reported accurately and completely.

Locations where transition or adaptation affects communities or Indigenous Peoples is reported accurately and completely.

Agreements reached and percentage of relevant locations is reported accurately and completely.

Reporting methodology, assumptions and contextual information is reported accurately and completely.

Ask the Knowledge Hub AI Assistant about this disclosure

Check your text

Relevant GRI requirements and related disclosures

Get in touch