Disclosure focus
Overall organization-wide totals and rates can be reported as additional summary information, but they do not replace the required counts and rates for each age, gender and regional category.
The disclosure applies to employees, defined as individuals in an employment relationship with the organization under national law or practice. Employee turnover includes employees who leave voluntarily or due to dismissal, retirement or death in service. Non-employee workers should not be combined with employee data unless they meet the applicable definition of an employee.
GRI does not prescribe a mandatory denominator for calculating new-hire or turnover rates. The organization should select an appropriate and consistently applied methodology, report the absolute numbers and explain the denominator, measurement basis and calculation formula. Employee data reported under Disclosure 2-7 can be used as a reference for the reporting population.
GRI recommends the age groups under 30, 30–50 and over 50. If the organization uses different age ranges, it should define them clearly and apply them consistently.
If a required breakdown cannot be disclosed because of a legitimate confidentiality, privacy or legal restriction, the organization should apply the relevant reason for omission in the GRI content index rather than presenting aggregated information as full compliance.
GRI 401: Employment 2016 remains the currently published applicable standard. A draft GRI 104: Employment 2027 has been submitted through the GRI approval process, but it should not be treated as effective until the final standard and transition provisions are officially published.
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.
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Working table 1: Age group
People / HR / Sustainability ReportingPrepare and reconcile these columns: Age group; New employee hires, number; Employee population used as denominator; New employee hire rate, %.
Evidence Approved source records, calculation files and review evidence supporting working table 1: age group.
Watch for The published response for working table 1: age group is incomplete or does not match the supporting records.
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Working table 2: Gender
People / HR / Sustainability ReportingPrepare and reconcile these columns: Gender; New employee hires, number; Employee population used as denominator; New employee hire rate, %.
Evidence Approved source records, calculation files and review evidence supporting working table 2: gender.
Watch for The published response for working table 2: gender is incomplete or does not match the supporting records.
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Working table 3: Region
People / HR / Sustainability ReportingPrepare and reconcile these columns: Region; New employee hires, number; Employee population used as denominator; New employee hire rate, %.
Evidence Approved source records, calculation files and review evidence supporting working table 3: region.
Watch for The published response for working table 3: region is incomplete or does not match the supporting records.
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Working table 4: Age group
People / HR / Sustainability ReportingPrepare and reconcile these columns: Age group; Employees who left, number; Employee population used as denominator; Employee turnover rate, %.
Evidence Approved source records, calculation files and review evidence supporting working table 4: age group.
Watch for The published response for working table 4: age group is incomplete or does not match the supporting records.
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Working table 5: Gender
People / HR / Sustainability ReportingPrepare and reconcile these columns: Gender; Employees who left, number; Employee population used as denominator; Employee turnover rate, %.
Evidence Approved source records, calculation files and review evidence supporting working table 5: gender.
Watch for The published response for working table 5: gender is incomplete or does not match the supporting records.
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Working table 6: Region
People / HR / Sustainability ReportingPrepare and reconcile these columns: Region; Employees who left, number; Employee population used as denominator; Employee turnover rate, %.
Evidence Approved source records, calculation files and review evidence supporting working table 6: region.
Watch for The published response for working table 6: region is incomplete or does not match the supporting records.
Before you start
- Disclosure 401-1 requires an organization to report the total number and rate of new employee hires during the reporting period, broken down by age group, gender and region. It also requires the total number and rate of employee turnover during the reporting period, broken down by the same three characteristics.
- Apply Disclosure 401-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
- Have the supporting records and the final response been reconciled?
How to prepare it
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Provide the reporting-period records and reconciliations for Disclosure 401-1: Working table 1: Age group; Working table 2: Gender; Working table 3: Region; Working table 4: Age group; Working table 5: Gender; Working table 6: Region. 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.
Better request
Provide the reporting-period records and reconciliations for Disclosure 401-1: Working table 1: Age group; Working table 2: Gender; Working table 3: Region; Working table 4: Age group; Working table 5: Gender; Working table 6: Region. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
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
GRI 401: Employment 2016 remains the currently published applicable standard. A draft GRI 104: Employment 2027 has been submitted through the GRI approval process, but it should not be treated as effective until the final standard and transition provisions are officially published.
Context note
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 Centre
Preparation tools & forms
Download preparation tools for GRI 401-1 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Working table 1: Age group is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 1: age group.
Evidence to check Approved source records, calculation files and review evidence supporting working table 1: age group.
Working table 2: Gender is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 2: gender.
Evidence to check Approved source records, calculation files and review evidence supporting working table 2: gender.
Working table 3: Region is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 3: region.
Evidence to check Approved source records, calculation files and review evidence supporting working table 3: region.
Working table 4: Age group is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 4: age group.
Evidence to check Approved source records, calculation files and review evidence supporting working table 4: age group.
Working table 5: Gender is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 5: gender.
Evidence to check Approved source records, calculation files and review evidence supporting working table 5: gender.
Working table 6: Region is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 6: region.
Evidence to check Approved source records, calculation files and review evidence supporting working table 6: region.
Evidence pack to prepare
Common reporting gaps
- 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.
Real reports
How 3 companies report it
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Compal Electronics, Inc.
Partial
Yuanta Financial Holding Co., Ltd.
Partial
ASE Technology Holding Co., Ltd.
Partial| Field | Compal Electronics, Inc. | Yuanta Financial Holding Co., Ltd. | ASE Technology Holding Co., Ltd. |
|---|---|---|---|
| Age bands | Not found | Not found | Not found |
| Gender split | Not found | Not found | Not found |
| Geographic split | Not found | Not found | Not found |
| New joiner count | Not found | Not found | Not found |
| New joiner rate | Not found | Not found | Not found |
| Leaver count | Not found | Not found | Not found |
| Leaver rate | Not found | Not found | Not found |
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Peer comparison uses examples on this card, not prevalence in the report corpus.
Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 401-1
within GRI 401: Employment
Related & explore
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