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GRI Training Partner GRI 401 · Employment · Disclosure GRI 401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

GRI 401-2 · mandatory · narrative disclosure

Disclosure 401-2 requires an organization to report, by significant locations of operation, the standard benefits that are typically offered to the majority of its full-time employees but are not provided to temporary or part-time employees.

Legal status

GRI 401: Employment 2016 remains the currently published applicable Standard. GRI is revising its labor-related Standards, including proposed GRI 104: Employment 2027 and GRI 105: Remuneration and Working Time 2027. Until the final Standards, effective dates and transition provisions are officially published, organizations should continue to apply GRI 401: Employment 2016.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

The organization must address, at a minimum, life insurance, health care, disability and invalidity coverage, parental leave, retirement provision and stock ownership, together with any other relevant standard benefit.

Full-time, part-time and temporary employment are separate employment characteristics. Full-time status concerns working hours, while temporary status concerns the limited duration of an employment contract. Do not use “permanent employee” as a substitute for “full-time employee”, and do not automatically treat agency workers as temporary employees of the reporting organization.

A standard benefit is a benefit typically offered to the majority of full-time employees. It does not need to be available to every individual full-time employee. The organization should explain material eligibility conditions and local exceptions.

When compiling the disclosure, exclude in-kind benefits such as sports or childcare facilities, free meals during working time and similar general employee welfare programs.

The organization must also report the definition it uses for “significant locations of operation”. GRI does not prescribe a numerical threshold. The organization should select an appropriate definition, explain it and apply it consistently.

If required information for a benefit category, employee type or significant location cannot be reported, apply the relevant reason for omission in the GRI content index.

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.

  • Significant location

    People / HR / Sustainability Reporting

    Prepare and reconcile these columns: Significant location; Benefit category; Standard for full-time employees; Temporary employees; Part-time employees; Eligibility conditions and exceptions.

    Evidence Approved source records, calculation files and review evidence supporting significant location.

    Watch for The published response for significant location is incomplete or does not match the supporting records.

Before you start

  • Disclosure 401-2 requires an organization to report, by significant locations of operation, the standard benefits that are typically offered to the majority of its full-time employees but are not provided to temporary or part-time employees.
  • Apply Disclosure 401-2 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?
＋ Show GRI 401-2 sub-elements (LRA working checklist)

How to prepare it

Disclosure 401-2 requires an organization to report, by significant locations of operation, the standard benefits that are typically offered to the majority of its full-time employees but are not provided to temporary or part-time employees.
Collect and reconcile the records for: Significant location.
Apply Disclosure 401-2 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.

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 401-2: Significant location. 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 401-2: Significant location. 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

If required information for a benefit category, employee type or significant location cannot be reported, apply the relevant reason for omission in the GRI content index.

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 401-2 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

  • Significant location is reported accurately and completely.

    Risk The response omits, misclassifies or overstates significant location.

    Evidence to check Approved source records, calculation files and review evidence supporting significant location.

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.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 401-2

within GRI 401: Employment

Open official source →

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