Disclosure focus
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.
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.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Working table 1: Age group | Prepare and reconcile these columns: Age group; New employee hires, number; Employee population used as denominator; New employee hire rate, %. | Approved source records, calculation files and review evidence supporting working table 1: age group. | People / HR / Sustainability Reporting |
| Working table 2: Gender | Prepare and reconcile these columns: Gender; New employee hires, number; Employee population used as denominator; New employee hire rate, %. | Approved source records, calculation files and review evidence supporting working table 2: gender. | People / HR / Sustainability Reporting |
| Working table 3: Region | Prepare and reconcile these columns: Region; New employee hires, number; Employee population used as denominator; New employee hire rate, %. | Approved source records, calculation files and review evidence supporting working table 3: region. | People / HR / Sustainability Reporting |
| Working table 4: Age group | Prepare and reconcile these columns: Age group; Employees who left, number; Employee population used as denominator; Employee turnover rate, %. | Approved source records, calculation files and review evidence supporting working table 4: age group. | People / HR / Sustainability Reporting |
| Working table 5: Gender | Prepare and reconcile these columns: Gender; Employees who left, number; Employee population used as denominator; Employee turnover rate, %. | Approved source records, calculation files and review evidence supporting working table 5: gender. | People / HR / Sustainability Reporting |
| Working table 6: Region | Prepare and reconcile these columns: Region; Employees who left, number; Employee population used as denominator; Employee turnover rate, %. | Approved source records, calculation files and review evidence supporting working table 6: region. | People / HR / Sustainability Reporting |
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
Professional preparation tools for GRI 401-1 — free with verified email access. Enter the code we send you once and use downloads, report links and the Knowledge Hub AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Working table 1: Age group is reported accurately and completely. | The response omits, misclassifies or overstates working table 1: age group. | Approved source records, calculation files and review evidence supporting working table 1: age group. |
| 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: Region is reported accurately and completely. | The response omits, misclassifies or overstates working table 3: region. | Approved source records, calculation files and review evidence supporting working table 3: region. |
| Working table 4: Age group is reported accurately and completely. | The response omits, misclassifies or overstates working table 4: age group. | Approved source records, calculation files and review evidence supporting working table 4: age group. |
| Working table 5: Gender is reported accurately and completely. | The response omits, misclassifies or overstates working table 5: gender. | Approved source records, calculation files and review evidence supporting working table 5: gender. |
| Working table 6: Region is reported accurately and completely. | The response omits, misclassifies or overstates working table 6: region. | Approved source records, calculation files and review evidence supporting working table 6: region. |
Evidence pack to prepare
Common reporting gaps
Company reports
How companies report GRI 401-1 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Ask the Knowledge Hub AI Assistant about this disclosure
Get practical answers for your reporting context.
Check your text
5 free draft checksPaste one or two paragraphs. The fragment is used for this check only and is not stored in your conversation.
Peer comparison uses examples on this card, not prevalence in the report corpus.
Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 401-1
within GRI 401: Employment
Related & explore
More in GRI 401 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 401-1
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