Disclosure focus
This disclosure asks an organisation to explain how many people it employs and how that workforce is made up, using a clear breakdown rather than a single headline figure. The emphasis is on the organisation's own employees, so the report should help a reader understand the scale and composition of the workforce that sits within the business, not just the people it works with more broadly.
In practice, the focus is on coverage across the organisation's operations, so the information should reflect the full employee population rather than only selected sites, business units, or flagship locations. The useful question is whether the figures give a complete and consistent picture of employees across the reporting boundary, so that changes, concentrations, or gaps in the workforce can be understood properly.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
Show fewer datapoints ↑
Show all 22 datapoints →
＋ Show GRI 2-7 sub-elements (LRA working checklist)
a-i Total number of employees
a-ii Employees by gender
a-iii Employees by region
b Permanent / temporary, by gender & region
c Non-guaranteed hours, by gender & region
d Full-time / part-time, by gender & region
e Methodology & contextual information
f Significant fluctuations explained
How to prepare
1Set the reporting boundary firstDecide which workers sit inside the disclosure and keep that scope consistent across the whole table, so totals, splits and commentary refer to the same population.
2Define each worker group before countingSeparate the workforce into the required employment types, then split each group by gender and region using one clear rule set for every category.
3Choose and record the counting methodState whether you use person counts, FTE, or another approach, and note whether figures reflect a period-end position, an average, or a different timing basis.
4Gather the source records and build the numbersPull the underlying payroll or HR records needed for the overall totals and each breakdown, then check every subgroup adds up sensibly to its parent total.
5Add the explanatory notes that make data usableInclude any context needed to read the figures properly, and explain notable rises or falls in headcount during the year and versus the previous period.
6Review the draft against source before sign-offConfirm every required figure and narrative point is present, that exclusions or method changes are explained, and the wording matches the official source.
Request the data
Request the workforce headcount and mix
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What is the workforce count and how is it split by contract type, gender and region for the reporting period, with the method and any notable movements explained?
Use your organisation's own workforce terms first (for example, staff, colleagues, workers, contingent labour, fixed-term, casual, zero-hours, office/region names), then map them to the reporting categories in the pack. This is a possible LRA training template only; adapt it and check the official source before sign-off.
Weak request
"Please send the GRI 2-7 employee breakdown by gender and region, including permanent, temporary, non-guaranteed hours, full-time and part-time employees, plus methodology and contextual information."
Why it fails: It uses framework language first, which is hard to action internally, and bundles many labels without telling the owner what their own source terms should be — making extraction and mapping slower and more error-prone.
Better request
"Please send the workforce headcount file for [period] for [boundary]. Include the total workforce and the splits your team already tracks for permanent, fixed-term, casual/zero-hours, full-time and part-time staff, each by gender and region. Also include the counting basis, whether the figures are taken at period end or averaged, the source system, and a short note on any major changes or unusual movements."
Industry examples
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
Four 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
Explain the counting basis used for each figure, including how you define an employee, how you classify contract type and region, and whether the counts reflect a point in time or another reporting basis.
Context note
Set out what the figures show about the shape of the workforce, including the overall size of the employee base and how it is distributed across gender, geography and contract arrangements.
Fluctuation statement
If any year-on-year movement is material, describe the main drivers such as hiring, exits, restructures, changes in contract mix or shifts in regional footprint, and note any definitional changes that affect comparability.
Content index entry
The line that points readers from the GRI index to where this disclosure lives in your report.
GRI 2-7 Employees — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 2-7 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant. Each file includes a concise "How to use" guide.
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01
XLS
Prep & Assurance workbook
Datapoints + per-datapoint risk, evidence to check, owner & evidence pack.
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02
XLS
Data-request pack
HR / People Analytics request — email & message templates, response form, sign-off & industry examples.
Get it free ↧
03
PDF
Library Card
Printable one-page summary of this disclosure card.
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Assurance readiness
For each claim, check the evidence
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.
Common gaps
Mistakes to avoid when collecting the data
Wrong data owner
People teams sometimes ask the wrong manager for the figures, so the source sits in payroll, HR systems, or local country records and never gets reconciled.
Framework terms instead of business terms
The request is sent using disclosure language rather than the organisation's own job and contract labels, which leads the data owner to pull the wrong population.
Scope not fixed up front
No one agrees which legal entities, countries, or worker groups are in scope, so the final extract mixes covered staff with people who should sit outside it.
Counting basis switched mid-table
Headcount is used for some groups and FTE for others, so the totals and splits no longer reconcile to one another.
Regions mapped inconsistently
Different teams use different regional groupings, so the same person can fall into two buckets or none.
Gender categories not aligned
Source systems and the report use different gender categories, so the splits don't add back to the total.
Contractors quietly included
Agency or contractor headcount is folded into employees without being flagged, overstating the population.
No prior-period basis
This year's method differs from last year's with no note, so the comparison is misleading.
Where judgement is often needed
Set the group boundary after deals close
Explain whether headcount includes businesses added or removed during the period, and state the cut-off date or averaging basis used so readers can see which people sit inside the reported population.
Choose one people-counting basis and stick to it
If you use direct person counts, full-time equivalent, or another internal method, say which one you used and keep the same basis across the totals and the splits by gender and region.
Decide how to treat workers near the employment line
State whether agency staff, contractors, interns, or other borderline workers are included or left out, and apply the same rule consistently across all employee categories.
Set the full-time / part-time threshold
Decide the hours cut-off between full-time and part-time and apply it the same way everywhere.
People holding multiple contracts
Decide whether someone with two contracts is counted once or twice, and be consistent.
Long-term absence
State whether people on long leave (parental, sick, sabbatical) are in the headcount.
Joiners and leavers near the cut-off
Set a clear rule for people who joined or left right around the reporting date.
Undisclosed or non-binary gender
Decide how to present employees who don't fall into the main gender categories, without losing them from the total.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Food manufacturing · Synthetic · Written by LRA
Illustrative workforce profile (people)
A synthetic workforce snapshot for the year-end date, split by contract type and gender. Figures are illustrative only and internally consistent across the different views.
Retail distribution · Synthetic · Written by LRA
Illustrative workforce profile (people)
The same workforce at the reporting date, presented by region. A practical disclosure can combine one overall headcount with several breakdowns, provided each subset sits within the relevant total and the figures reconcile cleanly.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. The charts below are drawn from the illustrative figures above — swap in your own data.
Food manufacturing — workforce by gender
All staff800
Permanent560
Temporary150
Non-guaranteed hrs90
Full-time560
WomenMen
Retail distribution — workforce by region
All staff600
Permanent420
Temporary90
Non-guaranteed hrs90
Full-time400
EuropeAmericasAsia-Pacific
Other views you could build
Table
Workforce size by employment type — headcount across the four contract groups, with totals.
Stacked bar
Gender mix across the workforce, for the whole population and each contract group.
Map
Where employees are based — the spread across regions, overall and by category.
Bar
Permanent, temporary and flexible-hours roles — relative size of each contract type.
Donut
Full-time workforce profile — share of full-time staff, with a gender split.
How companies actually report this
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 2-7 — these are report practice, not exact disclosure examples.
Indra Sistemas, S.A.
Software and Services · Spain
2025Partial
What the report shows
Indra Sistemas, S.A.'s Sustainability Report 2025 includes a reference to ESRS S1 on page 259 and provides monetary values related to political contributions, donations, and sponsorships on page 209, with further details linked to regulatory frameworks. Additionally, estimated emissions accounting for 7% of total emissions based on transport distances are reported on page 255. However, there is no clear narrative or detailed explanation found elsewhere in the report to elaborate on these disclosures.
Evidence-based summary of this company's own report — not a disclosure template to copy, and not a compliance verdict.
Datapoint coverage
Contribution countries
covered
p.259
Political contribution total
covered
p.209
In-kind valuation method
covered
p.255
Source trail
p.259“A.9. ESRS S1.”
p.269“Direct tax contribution by jurisdiction Spain Spain 3,233,413 3,725,313 673,784 790,265 289,260 389,661 69,825 79,098 39,588 91,279 6,929,414 12,795,…”
p.260“Asia-Pacific, Middle East and Africa Angola – | – – | – 3 | – 5 | – 6 | 1 Saudi Arabia 60 | 5 59 | 7 58 | 7 59 | 9 69 | 10 Algeria 27 | 8 31 | 8 32 |…”
p.270“North and South America Argentina 15,852 32,741 369 4,934 -772 4,667 -1,991 298 293 588 17,893 19,504 Bolivia 1,057 – – – 66 29 24 9 – 23 2,353 1,422…”
p.209“contributions, donations and sponsorships.
Page 168
GRI 415-1
Act 11/2018 requirements
Regulatory
framework
Section of Sustainability Report contai…”
Abertis
Ground Transportation — Highways and Railtracks · Spain · 2024 · Assurance KPMG
Abertis' 2024 Annual Report includes a narrative on taxes collected that do not affect profit or loss but are collected by the company, found on page 202. The report also provides workforce distribution data by gender and working time on page 224, and financial contributions related to currency impacts on the consolidated balance sheet on page 303. However, there is no clear or quotable evidence found elsewhere in the report specifically addressing other aspects of the disclosure, leaving some elements unclear or missing. p.256 · p.257 · p.260
JB Financial Group Co., Ltd.
Banks / Diverse Financials / Insurance · South Korea · 2024 · Assurance KMR; Korean Standards Association
JB Financial Group's 2024 Integrated Report provides specific data on social contributions, including the number of subscribers to low-cost demand deposit accounts for microbusinesses (33,749 in 2024) on page 90, and monetary values for total contributions and other expenditures, which increased from KRW 3,621 million in 2022 to KRW 4,317 million in 2024 (p.89). The report also notes a reduction in domestic Scope 1 and 2 greenhouse gas emissions by 1,184 tCO2eq compared to 2020 (p.21). However, there is no clear or quotable evidence found regarding other narrative disclosures, and some sustainability policy details are referenced but not elaborated within the provided pages. p.133 · p.111 · p.21
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How do I prepare GRI 2-7?
What data do I need to collect?
Where can I see a real-report example?
What mistakes should I avoid?
1 free answer
Check your understanding
Four scenarios to work through
A group HR team has payroll data for 31 December, but one overseas branch only closes its headcount file two weeks later. The draft note currently shows only the year-end total and does not split the workforce by contract type or location.
QWhat should the preparer do before sign-off so the disclosure is complete and understandable?
Reveal model answer →Hide answer ↑
State the cut-off and how the late-closing branch is handled (period-end position or estimate), then add the required contract-type and location splits so the total is broken down consistently across the whole population.
A company uses a mix of payroll records and local HR spreadsheets. For some countries it counts people at period-end, while for others it uses an average over the year, and the draft currently gives no explanation of that difference.
QHow should the preparer handle the methodology note?
Reveal model answer →Hide answer ↑
Disclose that mixed bases are used, name which countries use period-end vs. average, and explain why — ideally moving to one basis, or clearly flagging the inconsistency so the figures aren't compared as if identical.
A business has 420 people on permanent contracts, 85 on fixed-term arrangements, 30 on variable-hours arrangements, 210 full-time staff and 325 part-time staff. The draft report gives the totals, but only the permanent group is split by gender and region.
QWhat is missing from the workforce table?
Reveal model answer →Hide answer ↑
The other contract groups also need the same breakdowns where the spine asks for them: temporary, variable-hours, full-time and part-time staff each need their own totals, plus gender and region splits — not undifferentiated totals.
Why this matters · Apply the same level of detail across every workforce category named in the disclosure.
During the year, a company closed one site, opened another, and transferred staff between countries. The headcount moved from 1,050 at the start of the year to 920 at year-end, but the draft only shows the end figure and says nothing about the swing.
QWhat should the preparer add to help a reader understand the movement in staff numbers?
Reveal model answer →Hide answer ↑
Add a fluctuation statement: give the opening and closing headcount and explain the drivers — the site closure, the new site and the cross-border transfers — plus any change in counting basis, so the −130 movement is understandable.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
How do I prepare a GRI 2-7 Employees disclosure?+−
Fix the reporting boundary, collect the total workforce and the required splits (contract type, gender, region), record your counting basis, then draft the method, context and fluctuation notes and reconcile everything to source before sign-off.
What employee data do I need to collect for GRI 2-7?+−
Total employees plus splits by gender and region, and by permanent, temporary, non-guaranteed-hours, full-time and part-time — each on a consistent basis — with a methodology note and any material fluctuations.
How should I define the reporting boundary for employee data?+−
Use the same boundary as the rest of the report: decide which legal entities, countries and worker groups are in scope, and keep that scope identical across every total, split and commentary.
Should I report using headcount, FTE, period-end or average figures?+−
Pick one basis and disclose it. Headcount and FTE both work; state whether figures are taken at period-end or averaged, and apply the same choice to the totals and every split.
How do I split employees by gender, region and employment type?+−
Define each category in your own records first, map your terms to the reporting categories, and split every group by gender and region using one consistent rule set so subsets reconcile to their totals.
More questions this page can help with
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