Disclosure focus
In practice, the reporting should show the breadth of coverage across the organisation. That means clarifying whether these programmes apply only in certain locations, business units or employee groups, or whether they are available more widely across operations. If coverage is uneven, it is useful to explain where the gaps are and why they exist.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI 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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Skills upgrade support
HR / Learning and DevelopmentDescribe the kinds of employee development programmes in place and the support given to help staff build or refresh skills.
Evidence Training plan, learning catalogue, budget approvals, attendance records, and internal summaries of development support.
Watch for The programme list does not reconcile to the learning system or budget, so informal coaching or ad hoc training is missed.
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Career transition support
HR / Employee RelationsDescribe the support offered to help people stay employable and manage the end of working life when they retire or leave employment.
Evidence Outplacement materials, retirement support packs, leaver process notes, and records of transition services offered.
Watch for Retirement and termination support are mixed together or one leaver group is omitted, so the reported scope does not match the actual exit support provided.
Before you start
- Have you decided which staff development schemes count here, and whether you are covering only the ones you ran yourself or also any delivered with outside providers?
- Have you separated the two buckets in your head: training or upskilling support on the one hand, and help for people leaving work on the other?
- For the period you are reporting, are you using the same cut-off dates and counting basis across all the figures and descriptions you plan to include?
- Can every number or statement be traced back to a source record, such as HR files, programme logs, or provider reports, without manual guesswork?
- Have you agreed the working definitions for who counts as an employee, what counts as a programme, and what counts as assistance in your organisation's own terms?
How to prepare it
Request the data
Request the learning and exit-support evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What people-development and exit-support arrangements did we run in the period, and what proof do we have for them?
Use your organisation’s own labels first, then map them to the disclosure. For example, you may talk about learning, capability building, redeployment support, retirement support, or leaver support rather than using framework terms in the request.
Weak request
Please send anything you have for GRI 404-2 on employee skills programmes and transition assistance.
Why it fails: It uses framework language only, gives no boundary or period, and does not tell the owner what records to pull or how to describe them in the organisation’s own terms.
Better request
Please send the [period] evidence for our learning, capability-building, redeployment, retirement, and leaver-support activity in [business area]. Include the programme names you use internally, who was covered, how it was delivered, the source record, and any exclusions or changes. I’ll map it for reporting and check the official source before sign-off.
Formal email template
Subject: [Period] people-development and leaver-support evidence request Hi [Name], I’m preparing the sustainability reporting pack and need your help with the evidence for our learning and exit-support activity for [reporting period]. Please send the following in your team’s own terms, then we’ll map it to the reporting disclosure: - the main programmes or support offered to build employee capability during the period - any support offered to help colleagues stay employable or manage career endings linked to retirement or leaving the business - the scope covered, including which employee groups were included - the source documents or system extracts that show what was delivered - any notes on exclusions, exceptions, or changes during the period If possible, please include the period covered, the business area, and the owner for each item. 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, [Your name]
Short Teams / Slack version
Hi [Name] — could you share the [period] learning / capability-building and leaver-support evidence for [business area]? Please use your team’s own terms, include scope, source, and any supporting docs. I’ll map it for reporting and check the official source before sign-off. Thanks.
Industry examples
Manufacturing
Context. A plant has a structured training academy plus support for workers whose roles are ending because of line changes.
Adapted request. Please share the [period] evidence for the plant academy, upskilling courses, redeployment support, and retirement/leaver support in [site name]. Include the internal programme names, the worker groups covered, delivery method, source records, and any exclusions.
Example response. Academy induction, forklift refresher, and maintenance upskilling logs; redeployment workshop pack; retirement briefing slides; leaver support leaflet; attendance reports from the LMS and HR case file references.
Professional services
Context. A firm runs digital skills training and career-change support for staff affected by restructuring or retirement.
Adapted request. Please send the [period] evidence for digital capability training, career-change support, and retirement/leaver guidance across [practice / office]. Use your team’s own labels, and include the audience, delivery format, source files, and any exceptions.
Example response. Digital skills curriculum, coaching schedule, redundancy support guide, retirement planning webinar deck, attendance list, and HR case notes showing the affected population and delivery dates.
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
Define the reporting boundary, the employee groups included, and the basis used to count each support activity so readers can see what was treated as a programme and what was treated as assistance.
Context note
Explain what the figures show about how the organisation helped people build skills for ongoing work and supported those approaching retirement or leaving employment.
Fluctuation statement
If the mix or volume changed materially, note whether this was driven by changes in workforce needs, programme design, or the number of employees using the support.
Content index entry
GRI 404-2 Programs for upgrading employee skills and transition assistance programs — [location / page] / [notes]Download Centre
Preparation tools & forms
Download preparation tools for GRI 404-2 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
We have described the kinds of staff development activity we ran and the support we gave to help people build their skills.
Risk An assurer may test whether the description is complete, whether the activities were grouped consistently, and whether the support claimed is actually reflected in underlying records.
Evidence to check Training catalogue or programme list; course outlines; attendance and completion records; internal guidance on how activities were classified; sample employee files or learning records; management review notes confirming the wording used in the report.
We have set out the support we offered for people moving on from the business, including help that was meant to keep them employable and help with retirement or exit planning.
Risk An assurer may probe whether the reported support was actually provided, whether the population covered was defined consistently, and whether the wording overstates what was available versus what was used.
Evidence to check Policy or programme documents for transition support; records of sessions, workshops or one-to-one support; eligibility criteria; participant lists or anonymised usage data; communications issued to affected staff; sign-off evidence showing the final disclosure was checked against source records.
The reporting boundary used for this disclosure is documented.
Risk Coverage exclusions or late scope changes are not evidenced.
Evidence to check Boundary memo, entity or site list, and sign-off record.
The source data reconciles to the working file used for reporting.
Risk Figures or statements are copied into the disclosure without a traceable source.
Evidence to check Source-system export, calculation workbook, and reconciliation note.
Evidence pack to prepare
Common reporting gaps
- The information is presented without a date or as-at point.
- The scope or boundary of the statement is left undefined.
- Key terms are used inconsistently across the report.
- Material changes since the previous period are not disclosed.
- Assertions are made without supporting detail or a source record.
- Boilerplate is used that does not actually answer what is asked.
Where drafts go wrong
Mistakes to avoid and where judgement is needed
The left column is what preparers get wrong while collecting; the right column is where you will have to make and explain a judgement.
Mistakes to avoid
- Wrong ownerThe request goes to HR or L&D in framework language, but the real source sits with the teams that run training, redeployment, retirement support, or exit support.
- Scope left vagueNo one agrees whether the data covers the whole organisation, only certain sites, or just selected employee groups, so the final pull is not comparable.
- Period basis mixed upOne team reports by calendar year while another uses the financial year or a rolling period, which makes the combined dataset inconsistent.
- Counting basis not alignedHeadcount, participant numbers, and course attendances are blended together without a clear rule, so the same person can be counted in different ways.
- Source labels stripped outOriginal names from the training system, exit-support tracker, or local spreadsheet are replaced too early, making it hard to trace each figure back to its source.
- Different populations mergedSkills-upgrade activity for current staff is combined with support for people leaving the business, even though those two groups need separate treatment.
- Evidence details missingThe file shows a number but not the supporting date, owner, version, or system reference, so the figure cannot be checked later.
- No sign-off trailDraft figures move by email or chat without a named reviewer and approval record, so nobody can show who checked the data before it was used.
Judgement needed
- What counts as a skills-upgrade programmeDecide whether to include only structured learning offered by the organisation or also coaching, mentoring, job rotation and similar support, then explain the rule you used and keep it consistent across sites.
- Which people sit inside the reporting boundarySet out whether you include permanent staff only or also fixed-term, part-time, agency and other workers where they are part of your people model, and disclose any exclusions or separate treatment.
- How to handle businesses added or sold during the yearUse a clear cut-off for acquisitions and disposals, explain whether you include activity only from the date control changed, and note any material boundary shifts that affect comparability.
- Different country labels for the same supportWhere local operations use different names or legal categories for similar learning or career-end support, map them to one internal definition, explain the mapping, and flag any local exceptions.
- Whether career-end support covers retirement and exits alikeState whether your exit-support figure includes retirement, redundancy, dismissal and other departures, or only some of them, and describe the basis for any split between groups.
- Choosing the measurement basis for activity levelsIf you report counts, participation, spend or another basis, explain the method chosen, whether estimates were used for any part of the data, and how you treated partial-year activity.
- Rounding and small-number suppressionApply one rounding rule across the dataset, disclose it, and if small numbers are hidden for privacy or practicality, say so and make clear that totals still reflect the underlying population.
- Protecting personal data in small teamsWhen a local team is too small to show detailed breakdowns safely, aggregate the figures to a higher level, explain the grouping approach, and keep the reported totals internally consistent.
Examples
How it reads on the page
Synthetic, written by LRA — not from a company report, not text from any standard.
We ran a mix of in-role learning and formal development support for 420 employees, covering technical refreshers, digital tools, and supervisory skills; 315 people took part, and 210 completed more than one activity. We also offered career-end support to 38 colleagues whose employment ended through retirement or redundancy, including guidance on next steps, CV help, and access to external advice; 29 used at least one service, and 12 joined a follow-up session after leaving.
This example shows how to describe both capability-building support for current staff and practical help for people leaving the business, using plain language and internally consistent figures.
Our group provided learning support to 260 staff through classroom sessions, coaching, and funded qualifications aimed at clinical, digital, and people-management skills; 198 employees used the offer, and 144 completed two or more elements. For colleagues whose roles ended because of retirement or organisational change, we provided transition help such as retirement planning, job-search guidance, and signposting to outside services; 41 people were eligible, 33 accepted support, and 9 attended a post-exit check-in.
This example combines upskilling activity with transition assistance for leavers, while keeping the wording distinct from the source and the numbers mathematically consistent.
Quality ladder
- Basic
We ran skills-upgrade and exit-support programmes for our people.
- Better
We ran two skills-upgrade programmes for 180 employees and one exit-support service for 12 leavers, using headcount at year end as the basis.
- Best
We ran two skills-upgrade programmes for 180 employees and one exit-support service for 12 leavers across the year, using year-end headcount for the skills figure and leavers during the period for the transition figure; the leaver support was added after a small rise in retirements and restructurings.
Check your understanding
Scenarios to work through
A manufacturer ran two in-year initiatives: a digital-skills course for 48 production staff and a mentoring scheme for 12 supervisors moving into team-lead roles. The draft note currently says only that the business 'supports development'.
A services firm offered outplacement workshops, CV clinics and interview coaching to 19 employees whose roles ended after a restructuring. The draft disclosure mentions the restructuring but leaves out the support offered after employment ended.
A retailer provided a six-month retraining pathway for 30 store workers, but only 18 completed it before year-end. The draft text says '30 employees completed retraining'.
A group has a career-ending support package for employees leaving at retirement, but it is only available to staff in one country and only when a manager refers them. The draft disclosure says the group has a 'global transition programme'.
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.
Tanla Platforms Limited
Partial
ASE Technology Holding Co., Ltd.
Exact
Firstsource Solutions Limited
Partial| Field | Tanla Platforms Limited | ASE Technology Holding Co., Ltd. | Firstsource Solutions Limited |
|---|---|---|---|
| Skills upgrade support | Not found | Not found | Not found |
| Career transition support | Not found | Not found | Not found |
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Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 404-2
within GRI 404: Training and Education
Related & explore
More in GRI 404 →Browse full catalogue →Search all disclosures →
FAQ
Questions this page answers
The page says to prepare two datapoints: skills upgrade support and career transition support. Use those as the starting point for your data request, then check the step-by-step preparation section to make sure the scope and evidence are clear.
Use it as a working checklist rather than a finished answer: it is there to help you organise the disclosure, confirm what data you have, and spot any gaps before drafting. The page is designed as practitioner guidance, so it supports preparation rather than replacing your own process.
The page includes an evidence pack with five items to support assurance readiness. Build your pack around those items and make sure they link back to the datapoints, the claims you plan to make, and the underlying source records.
The page flags four assurance claims to check, each with a claim, risk and evidence prompt. Use them to test whether your draft is supportable and whether the evidence pack actually backs up what you plan to report.
The page lists common reporting gaps and mistakes so you can catch them before sign-off. It is useful for checking whether your scope, wording, evidence and data points are aligned with the draft you are building.
Use the draft-output section to move from data to wording: it gives visualisation ideas, narrative starters and a GRI content-index line. That makes it easier to turn the page into a first draft for internal review.
Treat the example as a model for structure and presentation, not as a template for your own figures. The page says the example is synthetic, so you should replace it with your own data and keep any numbers internally consistent.
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise preparation and assurance checks, and the card as a quick reference while drafting.
The page is set up to help a practitioner identify the right data owner, collect the two datapoints, and assemble evidence for assurance. In practice, that means using the preparation steps and evidence pack to decide who provides each input and what documents support it.
The page notes ESRS S1 (Own Workforce) as the closest correspondence, so the same underlying data may be reusable. You should still check the specific reporting needs for each framework rather than assuming they are identical.
More questions this page can help with