Disclosure focus
The organisation shall report the percentage of individuals within the organisation's governance bodies in each of the following diversity categories: gender; age group (under 30 years old, 30–50 years old, over 50 years old); other indicators of diversity where relevant, such as minority or vulnerable groups.
It shall also report the percentage of employees per employee category in each of the same diversity categories.
The percentages for employees are calculated within each employee category. They are not the percentages that employee categories represent within the total workforce.
Governance bodies should be identified using the GRI definition. Board committees should not be included automatically, and a management committee should not be excluded automatically.
The disclosure does not require a narrative assessment of whether representation is balanced, a description of diversity policies or an explanation of the outcomes of diversity initiatives. Those matters may be relevant to Disclosure 3-3 if diversity and equal opportunity is a material topic.
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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Governance body or bodies
Company Secretariat / GovernanceIdentify each formalized governance body included and its total membership. Report the percentage of individuals within the organisation's governance bodies in each of the following diversity categories: gender; age group (under 30 years old, 30–50 years old, over 50 years old); other indicators of diversity where relevant, such as minority or vulnerable groups.
Evidence Governance structure, board or management-committee registers and membership records.
Watch for The published response for governance body or bodies is incomplete or does not match the supporting records.
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Governance-body gender percentages
Governance / PeoplePercentage of individuals in each gender category within each relevant governance body.
Evidence Membership-level demographic data and calculation file.
Watch for The published response for governance-body gender percentages is incomplete or does not match the supporting records.
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Governance-body age percentages
GovernancePercentage under 30, aged 30–50 and over 50 within each relevant governance body.
Evidence Date-of-birth data, measurement date and calculation file.
Watch for The published response for governance-body age percentages is incomplete or does not match the supporting records.
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Other governance-body diversity indicators
Governance / PeopleOther relevant diversity percentages, where applicable.
Evidence Self-identification or governance demographic records and legal assessment.
Watch for The published response for other governance-body diversity indicators is incomplete or does not match the supporting records.
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Employee categories
People / HRCategories derived from the HR system by level or function, with the total employees in each category. Report the percentage of employees per employee category in each of the same diversity categories.
Evidence HRIS classification dictionary and GRI 2-7 reconciliation.
Watch for The published response for employee categories is incomplete or does not match the supporting records.
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Employee-category gender percentages
People / HRPercentage of employees in each gender category within every employee category.
Evidence HRIS demographic extract and category-level calculation.
Watch for The published response for employee-category gender percentages is incomplete or does not match the supporting records.
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Employee-category age percentages
People / HRPercentage under 30, aged 30–50 and over 50 within every employee category.
Evidence Date-of-birth data and calculation workbook.
Watch for The published response for employee-category age percentages is incomplete or does not match the supporting records.
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Other employee diversity indicators
People / HROther relevant diversity percentages within every employee category, where applicable.
Evidence Employee self-identification records and methodology.
Watch for The published response for other employee diversity indicators is incomplete or does not match the supporting records.
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Calculation and omission basis
Sustainability Reporting / HRNumerators, denominators, missing data, aggregation, rounding and any reasons for omission.
Evidence Calculation methodology and exception log.
Watch for The published response for calculation and omission basis is incomplete or does not match the supporting records.
Before you start
- Which formalized governance body or bodies meet the GRI definition?
- Will multiple governance bodies be shown separately or in a clearly explained aggregation?
- What is the total number of individuals in each relevant governance body?
- Which employee categories are used in the organization’s HR system by level or function?
- What is the total number of employees in each employee category?
- Can gender data be reported for each governance body and employee category?
- Can all individuals be allocated to the prescribed age groups: under 30, 30–50 and over 50?
- Are there other indicators of diversity that are relevant for reporting?
- Does the employee population reconcile to the employee data reported under GRI 2-7?
- Are the percentages calculated within each governance body or employee category?
- Are unavailable, undisclosed or legally restricted data handled transparently?
- Can every percentage be traced to its numerator, denominator and source records?
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.
Please provide the GRI 405-1 data for [reporting period]. For each relevant governance body, include: body name; total membership; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the measurement date and source. For each employee category, include: employee-category name and level or function; total number of employees in that category; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the calculation source and any missing data. Please calculate percentages within each governance body or employee category, not as a share of the organization’s total workforce.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Please provide the GRI 405-1 data for [reporting period]. For each relevant governance body, include: body name; total membership; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the measurement date and source. For each employee category, include: employee-category name and level or function; total number of employees in that category; number and percentage by gender; number and percentage under 30, aged 30–50 and over 50; other relevant diversity indicators, where applicable; and the calculation source and any missing data. Please calculate percentages within each governance body or employee category, not as a share of the organization’s total workforce.
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
Percentages for governance bodies are calculated using the total membership of each relevant body. Percentages for employees are calculated within each employee category. Age is classified as under 30, 30–50 or over 50 in accordance with GRI 405-1.
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 405-1 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
We identified the governance body or bodies using the GRI definition.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
We did not automatically include every board committee or exclude a qualifying management committee.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
For each governance body, the denominator is its total membership.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
For each governance body, we disclosed percentages by gender and the prescribed age groups.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
We disclosed other governance-body diversity indicators where relevant.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
We identified employee categories by level or function using the organization’s HR system.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
The employee population reconciles to the data used for GRI 2-7, subject to documented differences.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
For each employee category, the denominator is the total number of employees in that category.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
We did not report employee categories merely as percentages of the total workforce.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
For each employee category, we disclosed percentages by gender and the prescribed age groups.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
We disclosed other employee diversity indicators where relevant.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
We used under 30, 30–50 and over 50 rather than organization-specific age bands.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
The published percentages can be reproduced from the underlying numerators and denominators.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
Gender and age percentages reconcile within each governance body and employee category.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
Missing, unavailable or undisclosed data are handled consistently and transparently.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
Any legally restricted or confidential information is addressed through the applicable reason-for-omission requirements.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
Individuals serving on more than one governance body are not misleadingly double counted.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
Counts are not presented as a substitute for the required percentages.
Risk The published response does not support this human-reviewed assurance check.
Evidence to check Trace the statement to current approved records and the official IFRS source.
Evidence pack to prepare
Common reporting gaps
- Only headcounts are disclosed, with no percentages.
- Governance-body percentages are limited to gender and omit the prescribed age groups.
- Average board age is presented instead of age-group percentages.
- Only the Board of Directors is included without assessing other formalized governance bodies.
- Every board committee is included without determining whether it meets the governance-body definition.
- A management committee meeting the GRI definition is omitted.
- Multiple governance bodies are combined without explaining the denominator.
- Individuals serving on several bodies are double counted.
- Employee categories are reported as shares of total employees.
- Gender and age percentages are not calculated within each employee category.
- Employee categories are arbitrary labels that do not reflect level or function.
- Only management categories are disclosed, while other employee categories are omitted.
- Organization-specific age bands are used instead of under 30, 30–50 and over 50.
- The employee population does not reconcile to GRI 2-7 data.
- Workers who are not employees are included without a clear basis.
- Employees with unavailable demographic data are silently excluded from the denominator.
- Legal sex data are presented as gender data without explaining the basis.
- Other indicators of diversity are omitted even though they are relevant and used in the organization’s monitoring and recording.
- Additional diversity indicators are invented solely to populate the table.
- The report describes diversity policies but omits the quantitative percentages.
- A narrative statement on representation is presented as a substitute for the required breakdowns.
- The disclosure cannot be reproduced from the underlying numerators and denominators.
Examples
How it reads on the page
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative synthetic example — Governance bodies
Governance body
Women
Men
Under 30
30–50
Over 50
Board of Directors
40%
60%
0%
40%
60%
Executive Committee
33.3%
66.7%
0%
66.7%
33.3%
Other indicators of diversity should be added where relevant.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Illustrative synthetic example — Employees
Employee category
Women
Men
Under 30
30–50
Over 50
Senior management
35%
65%
0%
55%
45%
Middle management
45%
55%
5%
70%
25%
Technical employees
30%
70%
35%
55%
10%
Administrative employees
65%
35%
40%
50%
10%
Production employees
20%
80%
30%
60%
10%
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Each percentage is calculated within the employee category shown in the first column. The table does not show the share that each employee category represents within total employees.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
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.
MOEVE, S.A.
Partial
Temenos AG
Partial
Companhia Paranaense de Energia - COPEL
Partial| Field | MOEVE, S.A. | Temenos AG | Companhia Paranaense de Energia - COPEL |
|---|---|---|---|
| Gender split | Not found | Not found | Not found |
| Age bands | Not found | Not found | Not found |
| Other diversity markers | Not found | Not found | Not found |
| Governing group | Not found | Not found | Not found |
| Governance share | Not found | Not found | Not found |
| Worker groups | Not found | Not found | Not found |
| Workforce mix | 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 405-1
within GRI 405: Diversity and Equal Opportunity
Related & explore
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