Foco de la divulgación
Report the total number of employees with separate breakdowns by gender and by region. Also report permanent, temporary, non-guaranteed hours, full-time and part-time employees, with every one of those five categories broken down by gender and by region.
Permanent and temporary describe contract duration; non-guaranteed hours describes whether minimum or fixed hours are guaranteed; full-time and part-time describe working time. Non-guaranteed hours employees can overlap with permanent or temporary employees, depending on national law and practice, so these categories must not automatically be added together as if they were mutually exclusive.
Gender is reported as specified by employees themselves. GRI’s example presentation uses Female, Male, Other and Not disclosed. A region can be a country, city, operating area or world region; choose a level that gives meaningful insight and apply it consistently.
Where definitions differ between countries, apply national law or practice to calculate country-level permanent, temporary, non-guaranteed hours, full-time and part-time figures, then aggregate the country-level data to organisation-wide totals and explain the approach.
Describe whether the figures are headcount, FTE or another measure and whether they are period-end, averages or use another timing basis. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.
Add context needed to interpret the figures and describe significant fluctuations during and between reporting periods. Report the threshold used to decide what is significant. If there were no significant fluctuations, a brief direct statement is sufficient.
Reasons for omission are permitted for Disclosure 2-7, but ‘not material’ is not a permitted reason. Address every required category: report zero or state that the category does not exist, or identify the unmet requirement and use a permitted reason—Not applicable, Legal prohibitions, Confidentiality constraints, or Information unavailable / incomplete—with the explanation required by GRI 1 in the content index.
The 22 datapoints below are an LRA operational decomposition of the five requirements in Disclosure 2-7. They are not 22 separate GRI requirements.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de GRI.
Preparar
Qué recopilar antes de redactar
Marque cada campo cuando llegue la evidencia. Los responsables son los equipos que suelen custodiar los archivos fuente.
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Total number of employees
HR / People AnalyticsReport all employees who perform work for the entities included in sustainability reporting under GRI 2-2. Determine employee status from the employment relationship under applicable national law or practice, not from payroll or worksite presence alone. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.
Evidencia GRI 2-2 entity list, legal employer register, HRIS extract and payroll reconciliation.
Atención a Agency workers, contractors or employees of out-of-scope entities are mixed into the employee population.
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Total employees by gender
HR / People AnalyticsBreak the total employee population down by gender as specified by employees themselves. Preserve Other and Not disclosed where applicable and reconcile the categories to the total.
Evidencia HRIS self-identification extract, gender-category mapping and reconciliation to total employees.
Atención a The breakdown forces binary categories, omits employees who did not disclose gender, or does not reconcile to the total.
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Total employees by region
HR / People AnalyticsBreak the total employee population down by a consistently applied and meaningful region level, such as country, city, operating area or world region.
Evidencia HRIS location extract, documented regional mapping and reconciliation to total employees.
Atención a The geographic basis changes between tables or aggregation removes the required regional breakdown.
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Permanent employees
HR / People AnalyticsReport the total number of permanent employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on indefinite employment.
Evidencia Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.
Atención a Permanent employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.
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Permanent employees by gender
HR / People AnalyticsBreak permanent employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.
Evidencia HRIS category and self-identification extract with a reconciliation to the category total.
Atención a The gender split uses a different population or classification from the permanent employees total.
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Permanent employees by region
HR / People AnalyticsBreak permanent employees down by the documented region level, using the same employee population and category definition as the reported total.
Evidencia HRIS category and location extract with a documented regional mapping and reconciliation.
Atención a The regional split uses a different population, location rule or category definition from the permanent employees total.
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Temporary employees
HR / People AnalyticsReport the total number of temporary employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on limited-duration employment.
Evidencia Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.
Atención a Temporary employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.
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Temporary employees by gender
HR / People AnalyticsBreak temporary employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.
Evidencia HRIS category and self-identification extract with a reconciliation to the category total.
Atención a The gender split uses a different population or classification from the temporary employees total.
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Temporary employees by region
HR / People AnalyticsBreak temporary employees down by the documented region level, using the same employee population and category definition as the reported total.
Evidencia HRIS category and location extract with a documented regional mapping and reconciliation.
Atención a The regional split uses a different population, location rule or category definition from the temporary employees total.
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Non-guaranteed hours employees
HR / People AnalyticsReport the total number of non-guaranteed hours employees, applying the relevant national-law or national-practice definition at country level. This is a guaranteed-hours status measure based on no guaranteed minimum or fixed hours.
Evidencia Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.
Atención a Non-guaranteed hours employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.
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Non-guaranteed hours employees by gender
HR / People AnalyticsBreak non-guaranteed hours employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.
Evidencia HRIS category and self-identification extract with a reconciliation to the category total.
Atención a The gender split uses a different population or classification from the non-guaranteed hours employees total.
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Non-guaranteed hours employees by region
HR / People AnalyticsBreak non-guaranteed hours employees down by the documented region level, using the same employee population and category definition as the reported total.
Evidencia HRIS category and location extract with a documented regional mapping and reconciliation.
Atención a The regional split uses a different population, location rule or category definition from the non-guaranteed hours employees total.
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Full-time employees
HR / People AnalyticsReport the total number of full-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on full-time employment.
Evidencia Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.
Atención a Full-time employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.
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Full-time employees by gender
HR / People AnalyticsBreak full-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.
Evidencia HRIS category and self-identification extract with a reconciliation to the category total.
Atención a The gender split uses a different population or classification from the full-time employees total.
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Full-time employees by region
HR / People AnalyticsBreak full-time employees down by the documented region level, using the same employee population and category definition as the reported total.
Evidencia HRIS category and location extract with a documented regional mapping and reconciliation.
Atención a The regional split uses a different population, location rule or category definition from the full-time employees total.
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Part-time employees
HR / People AnalyticsReport the total number of part-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on part-time employment.
Evidencia Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.
Atención a Part-time employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.
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Part-time employees by gender
HR / People AnalyticsBreak part-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.
Evidencia HRIS category and self-identification extract with a reconciliation to the category total.
Atención a The gender split uses a different population or classification from the part-time employees total.
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Part-time employees by region
HR / People AnalyticsBreak part-time employees down by the documented region level, using the same employee population and category definition as the reported total.
Evidencia HRIS category and location extract with a documented regional mapping and reconciliation.
Atención a The regional split uses a different population, location rule or category definition from the part-time employees total.
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Counting methodology
HR / People AnalyticsState whether each figure is reported in headcount, FTE or another measure. Use a consistent method where practicable and identify and explain any different method.
Evidencia Approved headcount/FTE methodology, source-field definitions and calculation reconciliation.
Atención a Headcount and FTE are mixed or the measure is not stated.
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Timing methodology
HR / People AnalyticsState whether each figure is measured at period end, as an average across the period or using another timing approach, and explain any differences between tables.
Evidencia Extraction dates, monthly snapshots, averaging calculation and methodology approval.
Atención a Period-end and average values are presented as comparable without explanation.
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Context necessary to understand the data
HR / People AnalyticsExplain the employment model and differences between categories, genders or regions, including seasonal work, acquisitions, disposals, site changes or other factors needed to interpret the figures.
Evidencia HR commentary, workforce plans, deal and restructuring records, and approved reporting note.
Atención a The tables are technically complete but give a misleading picture without employment-model or period context.
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Significant fluctuations
HR / People AnalyticsDescribe significant fluctuations during and between reporting periods, report the threshold used to determine significance and explain the principal drivers. State directly if none occurred.
Evidencia Documented threshold, monthly movement analysis, joiner/leaver data and acquisition, disposal, closure or restructuring records.
Atención a Only the closing balance is shown, the threshold is absent, or the drivers do not reconcile to the net movement.
Antes de empezar
- Have you reconciled the employee population to every entity reported under GRI 2-2?
- Have local HR teams classified employees under national law or practice rather than payroll labels alone?
- Are agency workers, contractors and other non-employees kept separate for GRI 2-8 where applicable?
- Are contract duration, guaranteed-hours status and working-time arrangement stored as separate dimensions?
- Can every employee measure be reported separately by employee-specified gender and by a documented region level?
- Are headcount/FTE, period-end/average, estimates and country mappings documented?
- If exact figures are not available, will the organisation report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and explain the estimation method and its limitations?
- Is the significant-fluctuation threshold approved and can principal drivers reconcile to the net movement?
- Will absent categories be reported as zero and unavailable information handled through a permitted reason for omission?
Cómo prepararlo
Solicitar los datos
Request the employee population and GRI 2-7 breakdowns
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
Which individuals are employees of the GRI 2-2 reporting entities under national law or practice, and what are the required gender, region and employee-type figures, methodologies, context and significant fluctuations?
Ask for source-system fields and local labels, but require country HR teams to map them to national-law or national-practice definitions. Request agency workers and other non-employees separately for GRI 2-8; do not include them automatically as temporary employees.
Solicitud débil
Please provide workforce numbers by contract type.
Por qué falla: It does not identify the GRI 2-2 entities, distinguish employees from other workers, request both gender and region views, or capture national definitions, methodology and fluctuations.
Solicitud mejor
Please provide the employee population for the GRI 2-2 entities and all six employee measures, each by gender and region, using country-level national definitions. Keep non-employees separate and include methodology, context, significant-fluctuation threshold and movement reconciliation.
Plantilla de correo formal
Subject: GRI 2-7 employee data request for [period] Dear [name/team], Please provide employee data for every entity included in sustainability reporting under GRI 2-2. Identify employees using the employment relationship under applicable national law or practice; provide agency workers and other non-employees separately for GRI 2-8. Please provide total employees and permanent, temporary, non-guaranteed hours, full-time and part-time employees, with each measure broken down separately by gender and by region. Include source-system references, country definition mappings, headcount/FTE and period-end/average methodology, estimates, context, the significant-fluctuation threshold and a reconciliation of significant movements. If a category is absent, report zero. Flag unavailable information for formal reason-for-omission review rather than describing it as not material. Many thanks, [preparer name]
Versión corta para Teams / Slack
Please send the GRI 2-7 employee pack for the GRI 2-2 entities: total plus all five employee categories, each by gender and region, with national definitions, methodology, context and significant-fluctuation analysis. Keep agency workers/non-employees separate for GRI 2-8.
Ejemplos sectoriales
Retail
Contexto. Stores in several countries with seasonal hiring.
Solicitud adaptada. Provide employees by contract duration, guaranteed-hours status and working-time arrangement for every in-scope store and entity, by gender and country, with monthly averages and seasonal movement context.
Ejemplo de respuesta. Country HR returns separate employee tables and a seasonal movement bridge; agency labour is routed to GRI 2-8.
Manufacturing
Contexto. Multi-site business using agency labour.
Solicitud adaptada. Provide permanent, temporary, non-guaranteed hours, full-time and part-time employees by gender and region. Provide agency workers and other non-employees in a separate GRI 2-8 file after employment-relationship review.
Ejemplo de respuesta. Plant HR returns employee-only tables, national definition mappings and a separate non-employee worker register.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
State the GRI 2-2 entity scope, employee definition, national definition mapping, headcount/FTE measure, period-end/average timing and any estimates.
Nota de contexto
Explain why temporary, non-guaranteed hours and part-time employment are used and any meaningful gender or regional differences, seasonality or structural change.
Declaración sobre las variaciones
State the threshold for significant fluctuations, reconcile the principal drivers to the net movement and state directly if no fluctuation exceeded the threshold.
Entrada del índice de contenidos
GRI 2-7 Employees — [location/page]. For any unmet requirement: [requirement] — [permitted reason for omission] — [required explanation].Centro de descargas
Herramientas y formularios de preparación
Descargue herramientas de preparación para GRI 2-7 durante 24 horas con acceso gratuito mediante correo electrónico verificado. Los enlaces a los informes originales siguen siendo públicos.
Verificación
Para cada afirmación, compruebe la evidencia
The employee population covers all GRI 2-2 reporting entities.
Riesgos An entity or employee population is omitted or an out-of-scope entity is included.
Evidencia que comprobar GRI 2-2 entity list, legal employer register and entity-to-HRIS reconciliation.
Employees are distinguished from workers who are not employees.
Riesgos Agency workers or contractors are classified as temporary employees solely because of assignment length.
Evidencia que comprobar Employment-relationship assessment and employee/non-employee classification.
Country classifications follow applicable national law or practice.
Riesgos A single corporate label overrides national employment definitions.
Evidencia que comprobar Country-level legal definition mapping and HR sign-off.
Total employees are reported by gender and by region.
Riesgos One required breakdown is absent or does not reconcile.
Evidencia que comprobar HRIS demographic and location extracts with reconciliations.
All five employee categories are reported by gender and by region.
Riesgos A category is omitted, labelled immaterial or reported with only one breakdown.
Evidencia que comprobar Category-by-gender and category-by-region tables.
The counting method is stated and applied as described.
Riesgos Headcount, FTE and other measures are mixed without explanation.
Evidencia que comprobar Approved methodology and calculation workbook.
The timing basis is stated and applied as described.
Riesgos Period-end and average figures are mixed without explanation.
Evidencia que comprobar Dated extracts, monthly snapshots and averaging calculation.
Local definitions and mappings are documented.
Riesgos Internal labels cannot be traced to the reported categories.
Evidencia que comprobar Country mapping table and local HR approvals.
Every table reconciles to primary HR data.
Riesgos Subtotals or tables do not tie to the employee population.
Evidencia que comprobar HRIS/payroll reconciliation and exception log.
Overlapping categories are not added as mutually exclusive categories.
Riesgos Permanent, temporary and non-guaranteed hours are incorrectly forced to sum to total employees.
Evidencia que comprobar Data model showing separate contract-duration, guaranteed-hours and working-time dimensions.
Significant fluctuations use a documented threshold.
Riesgos Fluctuations are selected arbitrarily after results are known.
Evidencia que comprobar Approved threshold and period movement analysis.
Drivers of significant fluctuations reconcile to the net change.
Riesgos The narrative explains only part of the employee movement.
Evidencia que comprobar Joiner/leaver bridge and deal, closure or restructuring records.
A direct statement is made when no significant fluctuations occurred.
Riesgos Silence is mistaken for a no-fluctuation statement.
Evidencia que comprobar Approved disclosure draft and movement analysis.
Any missing information uses a permitted reason for omission.
Riesgos A category is omitted as not material or privacy aggregation removes a required breakdown.
Evidencia que comprobar GRI content index, legal/privacy assessment and remediation plan where information is unavailable.
Paquete de evidencia que preparar
Carencias habituales en los informes
- ‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees.
- Agency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicable.
- Only total headcount is reported, or the data are broken down by gender but not region (or vice versa).
- ‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees.
- Permanent, temporary and non-guaranteed hours employees are added as though all three categories were mutually exclusive.
- Headcount versus FTE or period-end versus average is not stated.
- A global corporate definition is used without applying national law or practice at country level.
- Gender reporting is limited to Female and Male without explaining Other or Not disclosed categories and employee self-identification.
- Seasonality, temporary employment or regional differences are presented without the context needed to understand them.
- No threshold is reported for significant fluctuations, or ordinary employee movement is confused with a GRI 2-4 restatement.
- A required category is omitted because it is said to be not material.
- Privacy aggregation removes a required gender or regional breakdown without a formal reason for omission.
Dónde fallan los borradores
Errores que evitar y dónde se requiere juicio profesional
La columna izquierda muestra lo que los preparadores hacen mal al recopilar; la derecha, dónde tendrá que tomar y explicar un juicio.
Errores que evitar
- ‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees.
- Agency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicableAgency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicable.
- Only total headcount is reported, or the data are broken down by gender but not region (or vice versa)Only total headcount is reported, or the data are broken down by gender but not region (or vice versa).
- ‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees.
- Permanent, temporary and non-guaranteed hours employees are added as though all three categories were mutually exclusivePermanent, temporary and non-guaranteed hours employees are added as though all three categories were mutually exclusive.
- Headcount versus FTE or period-end versus average is not statedHeadcount versus FTE or period-end versus average is not stated.
- A global corporate definition is used without applying national law or practice at country levelA global corporate definition is used without applying national law or practice at country level.
- Gender reporting is limited to Female and Male without explaining Other or Not disclosed categories and employee self-identificationGender reporting is limited to Female and Male without explaining Other or Not disclosed categories and employee self-identification.
Requiere juicio profesional
- Different national definitionsApply national law or practice at country level, aggregate the resulting figures and explain the approach.
- Agency and contingent labourAssess the employment relationship first; route workers who are not employees to GRI 2-8 where applicable.
- Overlapping categoriesKeep non-guaranteed hours separate from contract duration so an employee can be represented correctly in both dimensions.
- Exact figures unavailableUse GRI-permitted rounding for estimates and explain the basis under 2-7-c.
- Small gender or regional populationsAvoid identifiable detail, but do not remove required breakdowns without a formal confidentiality reason for omission.
- Different methods across tablesUse a consistent method where practicable; otherwise identify and explain every counting and timing basis clearly.
- Employee movement versus restatementReport workforce movement under 2-7-e. Use GRI 2-4 only when previously published data are recalculated or corrected.
Ejemplos
Cómo se lee en la página
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
The figures are headcount at 31 December 2025. Gender is shown as specified by employees. Contract duration, guaranteed-hours status and working-time arrangement are separate dimensions; non-guaranteed hours employees overlap with permanent or temporary employees and must not be added to those two rows.
Employees by gender — headcount at 31 December 2025 (employees)
| Employee measure | Female | Male | Other | Not disclosed | Total |
|---|---|---|---|---|---|
| Total employees | 420 | 360 | 10 | 10 | 800 |
| Permanent employees | 350 | 315 | 8 | 7 | 680 |
| Temporary employees | 70 | 45 | 2 | 3 | 120 |
| Non-guaranteed hours employees | 45 | 40 | 2 | 3 | 90 |
| Full-time employees | 250 | 240 | 5 | 5 | 500 |
| Part-time employees | 170 | 120 | 5 | 5 | 300 |
The organisation uses a 10% or 50-employee threshold for significant fluctuations. Permanent plus temporary equals total employees; full-time plus part-time equals total employees; non-guaranteed hours is a separate, potentially overlapping measure. Seasonal production explains temporary and non-guaranteed hours arrangements. No fluctuation exceeded the stated threshold.
The figures are average monthly headcount for 2025, calculated from twelve month-end snapshots. Region means country cluster and is applied consistently. Non-guaranteed hours is a separate status that overlaps with contract duration.
Employees by region — average monthly headcount for 2025 (employees)
| Employee measure | North America | Europe | Asia-Pacific | Total |
|---|---|---|---|---|
| Total employees | 220 | 180 | 100 | 500 |
| Permanent employees | 190 | 150 | 80 | 420 |
| Temporary employees | 30 | 30 | 20 | 80 |
| Non-guaranteed hours employees | 20 | 25 | 5 | 50 |
| Full-time employees | 180 | 140 | 80 | 400 |
| Part-time employees | 40 | 40 | 20 | 100 |
Employee numbers fell from 540 to 500. The reconciled bridge is: site closure −100; new shared-service centre +60; net movement −40. The organisation’s significant-fluctuation threshold is 5% or 25 employees, so the fluctuation and its drivers are reported.
Escalera de calidad
- Básico
We had 800 staff at year-end.
- Mejor
We had 800 employees at 31 December 2025, reported in headcount and broken down by gender and region.
- Óptimo
We report all employees of the GRI 2-2 entities in headcount at 31 December 2025, with separate gender and region tables for total, permanent, temporary, non-guaranteed hours, full-time and part-time employees; national definitions, context and the significant-fluctuation threshold are explained.
Compruebe su comprensión
Escenarios para trabajar
Payroll lists 420 employees, 35 agency workers and 18 contractors.
The draft treats permanent, temporary and non-guaranteed hours as three rows that must add to total employees.
One table uses period-end headcount and another uses average FTE.
Employees fell from 540 to 470. A site closure removed 130 and a new centre added 60.
Informes reales
How 3 companies report it
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Aena S.M.E., S.A.
Strong
Firstsource Solutions Limited
Partial
Taiwan Cooperative Financial Holding Co., Ltd.
Unverified| Campo | Aena S.M.E., S.A. | Firstsource Solutions Limited | Taiwan Cooperative Financial Holding Co., Ltd. |
|---|---|---|---|
| Total number of employees | No encontrado | Parcial | Parcial |
| Total employees by gender | No encontrado | Parcial | Parcial |
| Total employees by region | No encontrado | No encontrado | Parcial |
| Permanent employees | No encontrado | Parcial | Parcial |
| Permanent employees by gender | No encontrado | Parcial | Parcial |
| Permanent employees by region | No encontrado | No encontrado | Parcial |
| Temporary employees | No encontrado | No encontrado | Parcial |
| Temporary employees by gender | No encontrado | No encontrado | Parcial |
| Temporary employees by region | No encontrado | No encontrado | Parcial |
| Non-guaranteed hours employees | No encontrado | No encontrado | Parcial |
| Non-guaranteed hours employees by gender | No encontrado | No encontrado | Parcial |
| Non-guaranteed hours employees by region | No encontrado | No encontrado | Parcial |
| Full-time employees | No encontrado | No encontrado | Parcial |
| Full-time employees by gender | No encontrado | No encontrado | Parcial |
| Full-time employees by region | No encontrado | No encontrado | Parcial |
| Part-time employees | No encontrado | No encontrado | Parcial |
| Part-time employees by gender | No encontrado | No encontrado | Parcial |
| Part-time employees by region | No encontrado | No encontrado | Parcial |
| Counting methodology | No encontrado | Parcial | Parcial |
| Timing methodology | No encontrado | Parcial | Parcial |
| Context necessary to understand the data | No encontrado | No encontrado | Parcial |
| Significant fluctuations | Parcial | No encontrado | Parcial |
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Orientación, no aseguramiento
Referencias del marco
Requisitos aplicables de GRI y divulgaciones relacionadas
GRI
GRI 2-7
dentro de GRI 2: General Disclosures
Guides that settle this question
Relacionado y explorar
Más en GRI 2 →Ver el catálogo completo →Buscar en todas las divulgaciones →
Preguntas frecuentes
Preguntas que responde esta página
Use the entities included in sustainability reporting under GRI 2-2. Within those entities, include individuals who have an employment relationship with the organisation under applicable national law or practice and reconcile that population to HRIS and payroll.
Not automatically. First determine whether each person has an employment relationship with the reporting organisation. Agency workers who are not its employees are generally reported under GRI 2-8 where applicable.
Permanent and temporary describe contract duration. Non-guaranteed hours describes whether minimum or fixed hours are guaranteed and can overlap with permanent or temporary status. Keep these dimensions separate.
Use gender as specified by employees themselves. Where relevant, present Female, Male, Other and Not disclosed and do not force an employee into a category they did not specify.
A region can be a country, city, operating area or world region. Choose a level that provides meaningful insight, document it and apply it consistently to every required table.
No. If the organisation has no employees in a category, report zero or state that the category does not exist. If required information cannot be reported, use a permitted reason for omission and the required explanation in the GRI content index.
Yes. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.
Use a consistent methodology wherever practicable. If different counting or timing methods are used, identify and explain each one clearly so the figures are not mistaken for like-for-like measures.
State the threshold used, describe fluctuations during and between periods, and reconcile principal drivers to the net change. If none exceeded the threshold, say so directly.
No. A fluctuation in employee numbers is reported under GRI 2-7-e. GRI 2-4 applies only when previously published information is recalculated or corrected.