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GRI 401: Employment·Disclosure GRI 401-1

New employee hires and employee turnover

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 Global Reporting Initiative.

Estatus legal

GRI 401: Employment 2016 remains the currently published applicable standard. GRI is revising its employment-related requirements, and a draft GRI 104: Employment 2027 was submitted to the GSSB for approval in July 2026. Until the final standard, effective date and transition provisions are officially published, organizations should continue to use GRI 401: Employment 2016.

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Pasaporte publicado

Última revisión el 2026-08-03
RK 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 Global Reporting Initiative

Norma

GRI 401: Employment

Disclosure GRI 401-1 · 2016

En vigor

2018-07-01

Fuente oficial: Abrir ↗

Última revisión

2026-08-03

Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Para preparar esta divulgación
6LRA preparation fields 6afirmaciones que verificar 6áreas de evidencia

Foco de la divulgación

Disclosure 401-1 requires an organization to report the total number and rate of new employee hires during the reporting period, broken down by age group, gender and region. It also requires the total number and rate of employee turnover during the reporting period, broken down by the same three characteristics.

Overall organization-wide totals and rates can be reported as additional summary information, but they do not replace the required counts and rates for each age, gender and regional category.

The disclosure applies to employees, defined as individuals in an employment relationship with the organization under national law or practice. Employee turnover includes employees who leave voluntarily or due to dismissal, retirement or death in service. Non-employee workers should not be combined with employee data unless they meet the applicable definition of an employee.

GRI does not prescribe a mandatory denominator for calculating new-hire or turnover rates. The organization should select an appropriate and consistently applied methodology, report the absolute numbers and explain the denominator, measurement basis and calculation formula. Employee data reported under Disclosure 2-7 can be used as a reference for the reporting population.

GRI recommends the age groups under 30, 30–50 and over 50. If the organization uses different age ranges, it should define them clearly and apply them consistently.

If a required breakdown cannot be disclosed because of a legitimate confidentiality, privacy or legal restriction, the organization should apply the relevant reason for omission in the GRI content index rather than presenting aggregated information as full compliance.

GRI 401: Employment 2016 remains the currently published applicable standard. A draft GRI 104: Employment 2027 has been submitted through the GRI approval process, but it should not be treated as effective until the final standard and transition provisions are officially published.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Antes de empezar

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

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
Working table 1: Age group Prepare and reconcile these columns: Age group; New employee hires, number; Employee population used as denominator; New employee hire rate, %. Approved source records, calculation files and review evidence supporting working table 1: age group. People / HR / Sustainability Reporting
Working table 2: Gender Prepare and reconcile these columns: Gender; New employee hires, number; Employee population used as denominator; New employee hire rate, %. Approved source records, calculation files and review evidence supporting working table 2: gender. People / HR / Sustainability Reporting
Working table 3: Region Prepare and reconcile these columns: Region; New employee hires, number; Employee population used as denominator; New employee hire rate, %. Approved source records, calculation files and review evidence supporting working table 3: region. People / HR / Sustainability Reporting
Working table 4: Age group Prepare and reconcile these columns: Age group; Employees who left, number; Employee population used as denominator; Employee turnover rate, %. Approved source records, calculation files and review evidence supporting working table 4: age group. People / HR / Sustainability Reporting
Working table 5: Gender Prepare and reconcile these columns: Gender; Employees who left, number; Employee population used as denominator; Employee turnover rate, %. Approved source records, calculation files and review evidence supporting working table 5: gender. People / HR / Sustainability Reporting
Working table 6: Region Prepare and reconcile these columns: Region; Employees who left, number; Employee population used as denominator; Employee turnover rate, %. Approved source records, calculation files and review evidence supporting working table 6: region. People / HR / Sustainability Reporting
＋ Mostrar los subelementos de GRI 401-1 (lista de trabajo de LRA)

Cómo prepararlo

Disclosure 401-1 requires an organization to report the total number and rate of new employee hires during the reporting period, broken down by age group, gender and region. It also requires the total number and rate of employee turnover during the reporting period, broken down by the same three characteristics.
Collect and reconcile the records for: Working table 1: Age group; Working table 2: Gender; Working table 3: Region; Working table 4: Age group; Working table 5: Gender; Working table 6: Region.
Apply Disclosure 401-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

Solicitar los datos

Request the disclosure evidence

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

Provide the reporting-period records and reconciliations for Disclosure 401-1: Working table 1: Age group; Working table 2: Gender; Working table 3: Region; Working table 4: Age group; Working table 5: Gender; Working table 6: Region. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Solicitud mejor

Provide the reporting-period records and reconciliations for Disclosure 401-1: Working table 1: Age group; Working table 2: Gender; Working table 3: Region; Working table 4: Age group; Working table 5: Gender; Working table 6: Region. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

GRI 401: Employment 2016 remains the currently published applicable standard. A draft GRI 104: Employment 2027 has been submitted through the GRI approval process, but it should not be treated as effective until the final standard and transition provisions are officially published.

Nota de contexto

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.

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para GRI 401-1 — 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
Working table 1: Age group is reported accurately and completely.The response omits, misclassifies or overstates working table 1: age group.Approved source records, calculation files and review evidence supporting working table 1: age group.
Working table 2: Gender is reported accurately and completely.The response omits, misclassifies or overstates working table 2: gender.Approved source records, calculation files and review evidence supporting working table 2: gender.
Working table 3: Region is reported accurately and completely.The response omits, misclassifies or overstates working table 3: region.Approved source records, calculation files and review evidence supporting working table 3: region.
Working table 4: Age group is reported accurately and completely.The response omits, misclassifies or overstates working table 4: age group.Approved source records, calculation files and review evidence supporting working table 4: age group.
Working table 5: Gender is reported accurately and completely.The response omits, misclassifies or overstates working table 5: gender.Approved source records, calculation files and review evidence supporting working table 5: gender.
Working table 6: Region is reported accurately and completely.The response omits, misclassifies or overstates working table 6: region.Approved source records, calculation files and review evidence supporting working table 6: region.

Paquete de evidencia que preparar

Carencias habituales en los informes

Using internal or approximate wording in place of the defined GRI terms.
Changing the required reporting population or denominator without explanation.
Treating GRI recommendations or LRA preparation controls as mandatory disclosure requirements.
Leaving a reported field unsupported by traceable source evidence and review records.
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Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

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

GRI

GRI 401-1

dentro de GRI 401: Employment

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Profundizar · GRI 401-1

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.

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