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GRI 401: Employment·Disclosure GRI 401-3

Parental leave

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 applicable published Standard. The GSSB approved the final draft of GRI 107: Working Parents and Caregivers 2027 in June 2026, but its effective date has not yet been determined and formal publication has been paused until 2027. Organizations should continue to apply GRI 401-3 until the new Standard and transition provisions are officially published.

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Pasaporte publicado

Última revisión el 2026-08-03

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 401-3 · 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

3LRA preparation fields 3afirmaciones que verificar 3áreas de evidencia

Foco de la divulgación

The organization must report the number of employees entitled to parental leave, the number who took parental leave, the number who returned to work during the reporting period after their leave ended, and the number who remained employed 12 months after returning.

GRI recommends calculating the return-to-work rate by dividing the number of employees who returned by the number of employees who were due to return after parental leave. Do not use all employees who took leave as the denominator, because some may not yet have been due to return.

GRI recommends calculating the retention rate by dividing the number of employees who remained employed 12 months after returning by the number of employees who returned from parental leave in the relevant prior reporting period or periods. The retention cohort must include only employees for whom the full 12-month follow-up period has elapsed.

The different measures do not necessarily represent one single cohort. Employees taking leave, employees returning and employees reaching the 12-month retention point can belong to different reporting periods.

Parental leave should not be treated as synonymous with broader family-related or caregiver leave. Where internal HR systems use broader leave categories, map and document only the cases that meet the applicable parental-leave definition.

The disclosure applies to employees. Worker categories should be included or excluded according to the applicable employment relationship rather than by arbitrary contract labels.

If a required gender breakdown cannot be reported, apply the relevant reason for omission in the GRI content index.

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

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

Disclosure 401-3 requires an organization to report parental-leave entitlement, take-up, return-to-work outcomes and 12-month retention outcomes, with every required number and rate broken down by gender. Apply Disclosure 401-3 when the related topic is material and the disclosure is applicable under the relevant GRI Standard. Have the supporting records and the final response been reconciled?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Working table 1: Gender	Prepare and reconcile these columns: Gender; Employees entitled to parental leave; Employees who took parental leave.	Approved source records, calculation files and review evidence supporting working table 1: gender.	People / HR / Sustainability Reporting
Working table 2: Gender	Prepare and reconcile these columns: Gender; Employees due to return during the period; Employees who actually returned; Return-to-work rate, %.	Approved source records, calculation files and review evidence supporting working table 2: gender.	People / HR / Sustainability Reporting
Working table 3: Gender	Prepare and reconcile these columns: Gender; Employees who returned in the applicable prior period and reached the 12-month point; Employees still employed 12 months after return; Retention rate, %.	Approved source records, calculation files and review evidence supporting working table 3: gender.	People / HR / Sustainability Reporting

＋ Mostrar los subelementos de GRI 401-3 (lista de trabajo de LRA)

Cómo prepararlo

Collect and reconcile the records for: Working table 1: Gender; Working table 2: Gender; Working table 3: Gender.

Apply Disclosure 401-3 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 401-3: Working table 1: Gender; Working table 2: Gender; Working table 3: Gender. 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

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

If a required gender breakdown cannot be reported, apply the relevant reason for omission in the GRI content index.

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

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Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
Working table 1: Gender is reported accurately and completely.	The response omits, misclassifies or overstates working table 1: gender.	Approved source records, calculation files and review evidence supporting working table 1: gender.
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: Gender is reported accurately and completely.	The response omits, misclassifies or overstates working table 3: gender.	Approved source records, calculation files and review evidence supporting working table 3: gender.

Paquete de evidencia que preparar

Approved source records, calculation files and review evidence supporting working table 1: gender.Approved source records, calculation files and review evidence supporting working table 2: gender.Approved source records, calculation files and review evidence supporting working table 3: gender.

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 401-3

dentro de GRI 401: Employment

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Relacionado y explorar

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Profundizar · GRI 401-3

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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Cómo se construye esta biblioteca 312 informes publicados indexados 63 171 páginas con citas a nivel de página 272 fichas de divulgación creadas por profesionales

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Gratis · LRA Community

Consiga sus herramientas para GRI 401-3 — gratis

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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.