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GRI 2: General Disclosures·Disclosure GRI 2-8

Workers who are not employees

Q: Who belongs in GRI 2-8?

Include all people who do not have an employment relationship with the reporting organisation and whose work is controlled by an entity included under GRI 2-2. Document how control was determined.

Q: Does off-payroll status determine the population?

No. Payroll is evidence, not the definition. Test the employment relationship under national law or practice and then test control of work.

Q: Are agency, contractor or outsourced workers automatically included?

No. These are possible worker types. Include an individual only after confirming no employment relationship with the reporting organisation and control of the work.

Q: Must we publish a numerical split by worker type?

No. GRI requires one total and a general description of the most common worker types, contractual relationships and work performed. A numerical split by type is optional additional information.

Q: What should we report if all workers are employees?

A brief statement confirming that all workers performing work for the organisation are employees and that there are no workers who are not employees is sufficient, if true.

Q: Can we report an estimate?

Yes. If exact figures are unavailable, GRI Guidance permits an estimate to the nearest ten workers or, where the number exceeds 1,000, to the nearest 100. Explain the method and limitations under 2-8-b.

Q: How should different counting methods be handled?

Do not mechanically add headcount, FTE and unique annual persons. Convert to a common unit or report and explain separate measures; use a formal reason for omission if the required total cannot be reported.

Q: How do we report significant fluctuations?

State the threshold, describe qualifying fluctuations during and between periods and, where useful, explain the drivers. If none occurred, say so directly.

Q: Can a group be excluded because it is not material?

No. Materiality does not define the GRI 2-8 population. If a requirement cannot be met, identify it and use a permitted reason for omission with the required explanation in the GRI content index.

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de GRI.

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Pasaporte publicado

Última revisión el 2026-07-18

Revisado por Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London Material formativo de LRA · No emitido ni avalado por GRI

Norma

GRI 2: General Disclosures

Disclosure GRI 2-8

En vigor

2023-01-01

Fuente oficial: Abrir ↗

Última revisión

2026-07-18

Material formativo de LRA · No emitido ni avalado por GRI

Para preparar esta divulgación

5campos que preparar 14afirmaciones que verificar 19áreas de evidencia 3ejemplos de informes

Foco de la divulgación

Disclosure 2-8 requires the total number of workers who are not employees and whose work is controlled by the organisation. Payroll status is not the test. First determine whether the individual lacks an employment relationship with the reporting organisation under national law or practice; then determine whether the organisation controls the work.

Control of work means that the organisation directs the work performed or controls the means or methods used to perform it. Control can be exercised solely by the organisation or shared with another organisation, such as a supplier, customer, employment agency, contractor or joint-venture partner. Explain how the control assessment was made.

The disclosure covers all qualifying workers performing work for the entities included in sustainability reporting under Disclosure 2-2. Start with those entities, remove employees reported under Disclosure 2-7, assess control for the remaining workers and remove duplicates across agency, procurement, access and timesheet systems.

Agency workers, apprentices, contractors, home workers, interns, self-employed persons, subcontractors and volunteers are possible examples, not automatic classifications. Labels such as temporary, seasonal, casual or outsourced do not determine employee status or control. Supplier personnel are outside the total when the organisation controls only the service outcome and not their work, means or methods.

Report the total number and describe the most common worker types, their contractual relationship with the organisation and the work they perform. State whether relationships are direct or indirect through a third party and identify the type of third party. A general description is sufficient; a quantitative breakdown by worker type is optional additional transparency.

Describe whether the total is headcount, FTE or another measure and whether it represents period end, an average or another timing basis. Do not add incomparable units without conversion or clear explanation. Where exact figures are unavailable, GRI Guidance permits estimates to the nearest ten workers or, when the number exceeds 1,000, to the nearest 100; explain the estimation method and limitations under 2-8-b.

Describe significant fluctuations during and between reporting periods and report the threshold used to determine significance. If none occurred, a brief direct statement is sufficient. Explaining drivers such as seasonality, major projects or outsourcing changes is useful context but not a separate requirement.

If all workers performing work for the organisation are employees and there are no workers who are not employees, a brief statement confirming this is sufficient.

Reasons for omission are permitted for Disclosure 2-8. An informal exclusion note or a claim that a group is not material is insufficient. 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 five datapoints below are an LRA operational decomposition of the three requirements in Disclosure 2-8. They are not five 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.

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Have you started from every entity included under GRI 2-2 and removed confirmed GRI 2-7 employees? Has employment status been assessed under national law or practice rather than payroll or supplier labels? For each possible group, have you tested both direction of work and control of means or methods, including shared control? Are independent supplier personnel excluded only after a documented control assessment? Can direct and indirect contractual relationships, third-party types and actual work performed be described? Have agency, procurement, access and timesheet records been deduplicated into one comparable total? Are counting, timing, estimates, significant-fluctuation threshold and any reasons for omission documented? If all workers are employees, can the organisation support the brief no-workers statement?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Total, common worker types and contractual relationships	Report the total number of workers who are not employees and whose work is controlled by the organisation. Describe the most common worker types and whether each relationship is direct or indirect through an identified type of third party, such as an employment agency, contractor or subcontractor.	GRI 2-2 entity list, GRI 2-7 employee population, employment-status and control assessments, agency rosters, contractor registers and unique-worker reconciliation.	HR / Procurement / Operations
Work performed by the most common worker types	Describe the work performed by the most common types of workers included in the total. A general description is sufficient; a numerical split by worker type is optional additional information, not a separate GRI requirement.	Statements of work, role descriptions, supplier agreements, operational manager attestations and the approved worker-type mapping.	HR / Procurement / Operations
Counting methodology	State whether the total is reported in headcount, FTE or another measure, explain assumptions and estimates, and ensure different units are not added into one total without conversion or explanation.	Approved counting methodology, source extracts, duplicate-removal logic, FTE calculation and estimation method where used.	HR / Procurement / Operations
Timing methodology	State whether the total is measured at period end, as an average across the reporting period or using another approach. Apply the basis consistently or identify and explain differences.	Dated rosters, access records, monthly snapshots, averaging calculation and methodology approval.	HR / Procurement / Operations
Significant fluctuations	Describe significant fluctuations during and between reporting periods, report the threshold used to determine significance and, where useful, explain principal drivers. State directly if none occurred.	Approved threshold, monthly worker trend, project and supplier changes, acquisitions/disposals and a reconciliation of movement drivers.	HR / Procurement / Operations

＋ Mostrar los subelementos de GRI 2-8 (lista de trabajo de LRA)

Cómo prepararlo

Start with every GRI 2-2 reporting entity and reconcile all people performing work to the GRI 2-7 employee population.

For remaining people, assess the employment relationship under national law or practice. Do not classify from payroll, temporary, seasonal, casual, agency, contractor or outsourced labels alone.

Assess whether the organisation directs the work or controls the means or methods, solely or jointly. Retain evidence and exclude independent supplier workers where only the service outcome is controlled.

Describe the most common included worker types, their direct or indirect contractual relationships, the relevant third-party types and the work performed. Treat a numerical split by type as optional.

Reconcile agency, procurement, access, timesheet and project records, remove duplicates and calculate one comparable total in headcount, FTE or another explained unit.

Document period-end, average or other timing, and explain any estimate to the GRI rounding level together with assumptions and limitations.

Set and disclose the significant-fluctuation threshold, analyse movements and state directly when none occurred. If all workers are employees, use the brief statement permitted by GRI Guidance.

Report zero or the truthful no-workers statement where applicable. For an unmet requirement, use a permitted reason for omission and the required GRI content-index explanation rather than an informal exclusion.

Solicitar los datos

Identify workers who are not employees and assess control of work

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

Across the GRI 2-2 entities, which people are not employees, whose work does the organisation direct or whose means or methods does it control, and how should the resulting population, relationships, work, methods and fluctuations be reported?

Do not request a generic list of contractors or non-payroll people. Ask separately about employment relationship, direct or indirect contractual relationship, the third party, direction of work, control of means or methods, shared control and actual work performed.

Solicitud débil

Please send all non-payroll and contractor numbers.

Por qué falla: It treats payroll and contract labels as classification rules and does not test employment relationship, control of work, duplicates, contractual relationship, work performed or methodology.

Solicitud mejor

For every GRI 2-2 entity, identify non-employees and document whether the organisation directs their work or controls its means or methods, including shared control. Reconcile the qualifying population in one unit and describe relationships, work, methods and fluctuations.

Plantilla de correo formal

Subject: GRI 2-8 worker population and control assessment for [period]

Dear [name/team],

For every entity reported under GRI 2-2, please provide records of individuals performing work who are not included in the confirmed GRI 2-7 employee population. For each common group, identify the employment status, direct or indirect contractual relationship, relevant third-party type, work performed, who directs the work, who controls the means or methods, and whether control is shared.

Please also provide the source systems, duplicate-removal logic, total in a consistent unit, headcount/FTE method, period-end/average basis, estimates, significant-fluctuation threshold and movement analysis. Do not classify people solely as contractor, temporary, seasonal, casual, agency or outsourced.

Many thanks,
[preparer name]

Versión corta para Teams / Slack

Please provide the GRI 2-8 assessment for all GRI 2-2 entities: non-employee status, direction or control of means/methods, direct/indirect relationship and third party, work performed, reconciled total, methodology and significant fluctuations.

Ejemplos sectoriales

Construction

Contexto. Agency labour, subcontractors and self-employed trades on project sites.

Solicitud adaptada. For each worker group, identify the legal employer, who sequences and directs work, who sets work methods and equipment, whether control is shared, the direct or indirect relationship and the work performed.

Ejemplo de respuesta. The project team returns a control matrix; independent subcontractor teams controlling their own methods are separated from workers whose work methods the organisation controls.

Retail and logistics

Contexto. Warehouse support from agencies and logistics providers.

Solicitud adaptada. Separate temporary employees under GRI 2-7 from agency warehouse workers and provider employees. For non-employees, document direction, control of means or methods, third party and counting basis.

Ejemplo de respuesta. Agency workers under shared operational control enter GRI 2-8; independent logistics-provider personnel remain outside after documented assessment.

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, GRI 2-7 employee comparator, employment-status and control tests, duplicate-removal rules, unit, timing and any estimate.

Nota de contexto

Describe common worker types, direct or indirect relationships, third-party types and work performed; explain why possible categories are included or excluded under the control test.

Declaración sobre las variaciones

State the significant-fluctuation threshold and qualifying changes, or state directly that none occurred. Keep optional driver explanations distinct from the three formal requirements.

Entrada del índice de contenidos

GRI 2-8 Workers who are not employees — [location/page]. For any unmet requirement: [requirement] — [permitted reason for omission] — [required explanation].

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para GRI 2-8 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

Gratis · Miembros de la Community

01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
The reporting population covers all entities included under GRI 2-2.	A reporting entity or controlled worker population is missing.	GRI 2-2 entity list and entity-to-worker-source reconciliation.
Employees and workers who are not employees are distinguished correctly.	An employee is excluded from GRI 2-7 or double-counted in GRI 2-8.	GRI 2-7 employee extract and employment-status assessment.
Employment relationship is assessed under national law or practice.	Payroll or supplier labels are used as the legal-status test.	Country legal assessment and HR/Legal approval.
Control of work is documented for each common worker type.	Day-to-day direction is treated as the only control criterion.	Control matrix covering direction and control of means or methods, including shared control.
Independent supplier workers are not included solely because they are on site.	Worksite presence is confused with control of work.	Supplier agreements, statements of work and operational control assessment.
The total reconciles to source systems.	The reported number cannot be traced to rosters, access systems or procurement records.	Source extracts and total reconciliation.
Duplicates across worker sources are removed.	The same person appears in agency rosters, access records and supplier files.	Unique-worker matching rules and duplicate exception log.
The most common worker types, relationships and work performed are described.	A total is reported without the required general description.	Approved worker-type and work-performed narrative.
Direct and indirect relationships and relevant third parties are identified.	A generic supplier relationship obscures how workers are engaged.	Contracts, agency agreements and third-party mapping.
Counting and timing methodologies are stated.	Headcount/FTE or period-end/average is unclear or inconsistent.	Approved methodology and dated calculation.
Estimates are identified and explained.	An estimate is treated as exact or rejected despite unavailable exact data.	Estimation method, sources, assumptions and limitations.
Significant fluctuations use a documented threshold.	Changes are selected through an undefined materiality judgement.	Approved threshold and movement analysis.
A direct statement is made when no significant fluctuations occurred.	Silence is mistaken for a no-fluctuation statement.	Approved disclosure and trend analysis.
Any unmet requirement uses a permitted reason for omission.	A worker group is excluded as immaterial or through an informal methodology note.	GRI content index and required omission explanation.

Carencias habituales

Errores que evitar al recopilar los datos

‘Non-payroll workers’ is used as the GRI 2-8 population even though payroll does not determine the employment relationship‘Non-payroll workers’ is used as the GRI 2-8 population even though payroll does not determine the employment relationship.

All contractors are automatically included, or all outsourced workers are automatically excluded, without a control assessmentAll contractors are automatically included, or all outsourced workers are automatically excluded, without a control assessment.

Agency workers are labelled temporary employees without checking which organisation is the employerAgency workers are labelled temporary employees without checking which organisation is the employer.

＋ Mostrar 5 más

Dónde suele hacer falta juicio profesional

Supplier personnel on sitePresence is not enough. Determine whether the organisation controls their work, means or methods rather than only the contracted service outcome.

Temporary and seasonal workersFirst determine whether they are employees under GRI 2-7, agency workers potentially under GRI 2-8, or independent provider personnel.

Shared controlDocument how control is divided with an agency, contractor, customer, supplier or joint-venture partner.

＋ Mostrar 3 más

Ejemplos

Ejemplos ilustrativos

Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.

Illustrative (synthetic) example — controlled workers who are not employees

Across the GRI 2-2 reporting entities, the organisation identified people without an employment relationship and assessed whether it directed their work or controlled the means or methods used. The total is average monthly headcount for 2025. The numerical split by type is optional additional information.

Agency cleaners and security personnel are included because work methods, site procedures and scheduling are controlled jointly with service providers. Self-employed technicians are directly engaged and follow organisation-specified installation methods. Equipment-supplier technicians performing standard maintenance under the supplier’s own methods are excluded. The threshold is 20% or 25 workers; no significant fluctuation occurred.

Optional worker-type detail supporting a required total of 180 (workers)

Worker type	Relationship	Control basis	Work performed	Average headcount
Agency cleaners	Indirect — cleaning agency	Shared control of methods and shifts	Cleaning and hygiene	80
Security personnel	Indirect — security contractor	Shared control of site procedures	Access control and security	40
Self-employed technicians	Direct service contracts	Organisation specifies installation methods	Equipment installation	20
Site logistics workers	Indirect — logistics contractor	Organisation controls sequencing and methods	Internal materials movement	40

Illustrative (synthetic) example — all workers are employees

After reconciling all GRI 2-2 reporting entities to the GRI 2-7 employee population and assessing external service providers, the organisation concluded that all workers performing work for it are employees. It therefore reports: ‘All workers performing work for the organisation are employees. The organisation has no workers who are not employees and whose work it controls.’

External consultancy firms control their own teams and methods; the organisation controls only the service outcomes. The conclusion and control assessment are retained as evidence. A brief truthful no-workers statement is sufficient under GRI Guidance.

Workers who are not employees and whose work is controlled (workers)

Reported measure	Headcount	Method
Total	0	Control assessment across all GRI 2-2 entities

Informes de empresas

Cómo informan las empresas sobre GRI 2-8 en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados

Interconexión Eléctrica S.A. E.S.P.

Electric Utilities / IPP / Energy Traders · Colombia · 2024

Abrir el informe →

ISA’s GRI content index points 2-8-a to a separate Additional Information annex, so the total, common worker types, relationships and work performed require verification there. The index states FTE for the counting unit. For 2-8-c it uses Information unavailable because comparable data and a constant basis for traceability are unavailable. Volunteer activity and tree-planting information are not used as GRI 2-8 evidence.

REN - Redes Energéticas Nacionais, SGPS, S.A.

Water Utilities · Portugal · 2025

Abrir el informe →

REN reports 1,511 FTE workers other than employees. It does not disclose the most common worker types, contractual relationships, work performed, timing basis or significant fluctuations, and it lists the consolidation methodology and missing narrative elements under Information unavailable / incomplete because the data are managed by the departments responsible for hiring. Financial-statement pages are not treated as evidence for GRI 2-8.

ASE Technology Holding Co., Ltd.

Semiconductors · Taiwan · 2024

Abrir el informe →

ASE is the strongest of the three examples. Page 253 reports 26,964 non-employee workers by region, names common functions, states that workers are employed through third-party contractors and links the increase to engineering contractors. It also exposes a comparability risk: sites combine 31 December headcount with anyone who worked during the year. The timing methodology is therefore partial, and 2-8-c remains partial because no explicit significance threshold was confirmed.

Comparar en paralelo →

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Pruebe ¿Cómo preparo GRI 2-8? ¿Qué datos necesito recopilar? ¿Dónde puedo ver un ejemplo de un informe real? ¿Qué errores debo evitar?

2 respuestas gratis

Compruebe su comprensión

Escenarios para trabajar

Agency cleaners and security-provider personnel work on site.

PAre they automatically in GRI 2-8?

Mostrar la respuesta modelo →

Warehouse pickers are reported in headcount and specialist technicians in FTE.

PCan the values be added?

Mostrar la respuesta modelo →

Period-end headcount is 90, but monthly numbers ranged from 60 to 140.

PWhat should be disclosed?

Mostrar la respuesta modelo →

Workers rose from 200 to 280 after a new engineering project.

PWhat needs checking?

Mostrar la respuesta modelo →

Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

GRI

GRI 2-8

dentro de GRI 2: General Disclosures

Abrir la fuente oficial →

Relacionado y explorar

Entities included in the organization’s sustainability reporting → Ficha Employees → Ficha Activities, value chain and other business relationships → Ficha Organizational details → Ficha Nomination and selection of the highest governance body → Ficha Ver todas las divulgaciones →

Más en GRI 2 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Preguntas frecuentes

Preguntas que responde esta página

Who belongs in GRI 2-8?+

Does off-payroll status determine the population?+

How is control of work determined?+

Are agency, contractor or outsourced workers automatically included?+

Must we publish a numerical split by worker type?+

What should we report if all workers are employees?+

Can we report an estimate?+

How should different counting methods be handled?+

How do we report significant fluctuations?+

Can a group be excluded because it is not material?+

Profundizar · GRI 2-8

Aprenda a preparar esta divulgación de principio a fin

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →

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	Informe A	Informe B	Informe C
Punto de dato 1	✓ p.213	poco claro	✓ p.87
Punto de dato 2	✓ p.214	—	✓ p.90

Los miembros ven el mapa completo de cobertura de puntos de dato — ✓ con referencias de página — en tres informes reales, con las palabras de las propias empresas.

Workers who are not employees

Pasaporte publicado

Antes de empezar

Información clave que preparar

Cómo prepararlo

Identify workers who are not employees and assess control of work

Notas que convierten los datos en una divulgación

Herramientas y formularios de preparación

Para cada afirmación, compruebe la evidencia

Errores que evitar al recopilar los datos

Dónde suele hacer falta juicio profesional

Ejemplos ilustrativos

Cómo informan las empresas sobre GRI 2-8 en la práctica

Pregunte al asistente de IA de Study Studio sobre esta divulgación

Escenarios para trabajar

Requisitos aplicables de GRI y divulgaciones relacionadas

Preguntas que responde esta página

Aprenda a preparar esta divulgación de principio a fin

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