Disclosure focus
This disclosure asks an organisation to explain how it is covering the topic of just transition across its business, rather than only describing a few headline initiatives. In practice, the report should show where the organisation has looked, what parts of the business are included, and whether the approach is broad enough to reflect the organisation’s real footprint and workforce impacts.
The practical focus is on coverage and completeness: readers should be able to see whether the organisation’s reporting applies across operations, sites, functions or value-chain activities, or whether it is limited to selected locations or flagship projects. The aim is to make clear how far the organisation’s just transition approach reaches in day-to-day operations and where any gaps or exclusions remain.
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 GRI 102-3 sub-elements (LRA working checklist)
No reference content was provided, so I cannot re-express the sub-practices without inventing them.
Please supply the official disclosure text or the sub-practice list to convert into a working checklist.
How to prepare it
1Set the reporting boundary first. Decide which workforce movements you will include in the count: hires, exits, internal moves, training for skills development, and people engaged who are not on the payroll. Keep the scope consistent across all figures and narrative points.
2Define each category before you extract data. Agree your working rules for who counts as a new hire, a leaver, a redeployed employee, a trained employee, and a non-employee worker. Also fix how you will split each relevant total by gender and by worker category, so the same logic is used throughout.
3Gather source records that can support every required figure. Pull the underlying HR, payroll, contractor, and training evidence needed to show the totals, the splits, and the percentage items. Make sure you can also identify the sites where local community impacts are relevant and whether any of those sites have an impact plan in place.
4Compile the disclosure in the order the data points are needed. Prepare the totals first, then the related breakdowns, then the percentage-based items, and finally the contextual note. For the contextual note, state the counting approach you used and whether the numbers are based on headcount, FTE, or another method, plus whether they are taken at period end or averaged over the period.
5Record any omissions, boundary changes, or special treatments clearly. If a site is not included, or a figure is not available in the usual way, explain why and note any change in approach from the prior period. Keep this explanation close to the relevant data so reviewers can see how the reported numbers were built.
6Check the draft against the source data and the official disclosure set. Confirm that every required item is covered, the totals and breakdowns are internally consistent, the percentage items are shown where needed, and the narrative matches the evidence. Then review the final wording against the source to make sure nothing important has been missed or misstated.
Request the data
Request the workforce movement and training data from People Analytics
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What workforce changes, training activity, and related context do we need to describe for the reporting period?
Use your organisation’s own people-data terms first, then map them to the reporting line items. For example, if you say joiners/leavers, redeployments, contractors, or learning completions internally, keep that language in the request and translate it only when preparing the disclosure pack. Check the official source before sign-off.
Weak request
Please provide the data for the just transition disclosure, including all workforce metrics and contextual information.
Why it fails: It uses framework language instead of the organisation’s own people-data terms, so the owner has to guess which internal reports to pull. It also does not say which systems, population, counting basis, or internal categories to use, which makes the response harder to reconcile and review.
Better request
Please send the joiner, leaver, redeployment, learning, and non-employee worker figures for [reporting period] for [entity/boundary], using your normal HRIS/payroll/learning definitions. Include the gender split, internal worker categories, counting basis, location list, and any notes on restructures, site changes, or data gaps so I can map the figures into the reporting pack.
Industry examples
Draft your disclosure
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
Define the reporting basis clearly, including who is counted as a worker, how gender and worker category are classified, and whether the figures cover the full year or another reporting period.
Context note
Explain what the figures say about workforce movement, internal redeployment, and skills development, and note whether the non-employee workforce is material to how the organisation operates.
Fluctuation statement
If hiring, exits, redeployment, or training numbers change noticeably, link the movement to known business events such as restructuring, growth, seasonal demand, or a change in training activity.
Content index entry
GRI 102-3 Just transition — [location / page] / [notes]
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Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
People often ask the wrong team for the figures, so the data comes from a manager who knows the topic but does not hold the system record.
Framework language only
The request is sometimes sent in reporting jargon instead of the organisation’s own job and system names, which leaves local teams unsure what to pull.
No clear boundary
Teams sometimes collect numbers without fixing which sites, business units, or worker groups are in scope, so the same person can be counted in and out.
Wrong time basis
The pull is sometimes done for the wrong period or cut-off date, so the figures do not match the reporting window used elsewhere.
Mixed counting method
Some teams combine headcount, full-time equivalent, and other ways of counting in one file, which makes the totals impossible to compare.
Source labels lost
Original field names and system labels are often stripped out during export, so nobody can trace each figure back to the exact source record.
Populations merged
Employees, contractors, and other non-employee workers are sometimes merged into one list even where they should stay separate for the data pull.
Missing evidence trail
The team saves the numbers but not the supporting file names, dates, or version notes, so the audit trail is incomplete.
No sign-off record
The draft figures are circulated without a named reviewer or approval step, so there is no clear record of who checked the data before it moved on.
Where judgement is often needed
Set the group boundary after buy-ins and sell-offs
Explain which sites and teams are included when the business has bought, sold, or closed operations during the year, and keep the same cut-off logic across all the people counts and percentages you report.
Choose one people-count method and stick to it
If you use headcount, FTE, or another internal basis, say which one you used for each figure and avoid mixing methods unless you clearly explain why the figures are not directly comparable.
Decide how to treat workers near the edge of the workforce
State whether you include agency staff, contractors, or other non-employees in the relevant totals, and explain any local rule you used to decide who sits inside or outside the count.
Handle local job categories and gender labels consistently
Where country-level HR systems use different job groupings or gender labels, map them to one organisation-wide approach and disclose any places where local definitions prevent a clean like-for-like split.
Use the same timing point for all year-end figures
If some data are taken at period end and other data are averaged over the year, say so plainly and explain why that basis was chosen for each metric.
Separate measured figures from estimates
Flag any numbers built from estimates, proxies, or manual adjustments, describe the method used, and show where the reported total is based on partial records rather than complete source data.
Round in a way that still adds up
If you round the totals or the breakdowns, disclose the rounding rule and check that the parts still reconcile to the whole, or explain any small differences.
Protect personal data when the workforce is small
Where a breakdown could identify individuals, combine categories or suppress detail as needed, and say how the privacy safeguard affects the level of detail shown.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Food manufacturing
: we show movements in our workforce during the year, split by gender and worker category, together with the number of people we brought in, lost, moved into other roles, and supported with up- and re-skilling. We also include the count of non-employee workers we engaged and the number whose assignment ended.
Use this as a pattern for a quantitative narrative: keep the wording plain, make the breakdowns add up, and ensure every figure in the table is internally consistent.
Illustrative (synthetic) example — Utilities
: we present our year-end people movements in a simple stacked format, showing recruitment, exits, internal moves, and training activity by gender and worker type. We also report the number of external workers we used and how many of those assignments finished.
This example shows how to cover the same disclosure points with a different sector and a different set of figures while keeping the presentation concise and additive.
How companies report GRI 102-3 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
TECO Electric & Machinery Co., Ltd.
Electrical Equipment and Machinery · Taiwan · 2024
TECO Electric & Machinery Co., Ltd.'s 2024 Sustainability Report provides several quantitative datapoints related to employee metrics, including new employee hires and turnover on page 94, total working hours accounting for 97.51% of the group on page 69, and average training hours per full-time equivalent (FTE) of 13.99 on page 77, with additional narrative on training programs found on page 17. However, the report lacks quotable narrative details for many specific items such as benefits provided, diversity and equal opportunity narratives, and methodology explanations, with no clear information found for several narrative and numeric items across the disclosure. This indicates that while some key numeric values are reported, significant narrative context and certain data points remain missing or unclear in the report.
Valterra Platinum
Mining — Rare Minerals / Precious Metals / Gems · South Africa · 2025
Valterra Platinum’s Sustainability Report 2025 provides numeric data on workforce composition by gender and seniority, showing percentages for male and female employees and senior management on page 57. Employee turnover rates by gender for 2024 and 2025 are reported on page 47, including involuntary turnover in South Africa. The report also details a development programme with 16 bursars, 50% women and 80% historically disadvantaged persons, on page 54, alongside information on employee training programmes on page 49. However, several narrative and numeric items related to other workforce disclosures are not found or unclear in the report.
Kasikornbank Public Company Limited
Banks / Diverse Financials / Insurance · Thailand · 2025
Kasikornbank Public Company Limited's 2025 Sustainability Report provides numeric data on employee gender distribution, showing a consistent majority of female employees around 70% across several years (p.81). The report also includes figures on average hiring costs per employee in Baht and mentions employee resignation rates (p.82), as well as average hours of training per year per employee (p.87). However, the report lacks narrative explanations for these data points, detailed numeric values for some categories, and clarity on methodology or additional narrative items related to employee metrics.
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Scenarios to work through
A site is closing one production line and moving part of the work to a nearby facility. HR has a draft table showing 18 new hires, 11 departures, 7 redeployments and 24 people trained for new roles, but the figures are still split across payroll, agency records and the learning system.
QWhat should you check before you use these figures in the report?
Reveal model answer →Hide answer ↑First, make sure the counts are complete and drawn from a single, explainable method. Then confirm each group is split in the same way every time you present it, such as by gender and by worker category where the disclosure asks for that split. If the organisation uses headcount, FTE, or another basis, state that basis clearly and keep it consistent across the figures you present.
Why this matters · Use one clear counting approach and explain it so readers can understand how the workforce movement data was built.
A restructuring has moved 9 employees into different roles, but 4 of them were also given upskilling courses before the move. The draft report currently lists all 13 people under redeployment and all 13 again under training.
QHow should you avoid double counting when you prepare the figures?
Reveal model answer →Hide answer ↑Treat each data point on its own and check whether the same person is being counted in more than one place. If someone was both moved into another role and trained, that can be true, but the totals for redeployment and training still need to be reported separately and described clearly so the reader understands what each number covers. Do not let one activity inflate the other unless the underlying source data genuinely supports that treatment and you explain it.
Why this matters · Separate the measures carefully so the same person is not counted twice within one total.
A contractor team was brought in for a six-month shutdown, and 22 of those workers finished early when the shutdown ended. The operations team wants to include them in the workforce movement table because they were on site and their departure was linked to the project.
QShould those workers be included in the same way as employees, and what extra check is needed?
Reveal model answer →Hide answer ↑Check whether the disclosure line you are completing is asking for employees, workers who are not employees, or both. If the people are contractors rather than employees, they belong in the separate non-employee figures, not in the employee totals. Keep the two groups distinct and make sure the reason for any end of assignment is described in a way that matches the data source.
Why this matters · Keep employees and non-employees in separate buckets unless the data point clearly brings them together.
A plant in a coastal area has started a transition programme after a major process change. The draft report says the site has local community impacts, but it does not explain which locations are affected or whether any formal community engagement took place there.
QWhat level of location detail and context should you add before sign-off?
Reveal model answer →Hide answer ↑List the operating locations where the organisation affects nearby communities, rather than giving a vague group-wide statement. Then add the share of those locations where a community engagement process is in place, and include enough context to help a reader understand the figures, such as how the locations were identified and what counts as engagement. If the organisation uses a particular method or cut-off, describe it plainly and check the source records before finalising.
Why this matters · Name the affected sites and explain the method so the location-based figures are understandable.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
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FAQ
Questions this page answers
For GRI 102-3 Climate Change, what data points do I need to gather before I start drafting the disclosure?+−
The page lists the core datapoints to prepare, including joiners, leavers, redeployments, training recipients, non-employee worker movements, living-wage coverage, affected sites, sites with agreements, and the reporting method note. It also flags the basis and timing choices you need to settle up front, such as headcount or FTE and the reporting period basis.
How do I use the step-by-step preparation section for GRI 102-3 Climate Change in practice?+−
Use it as a working sequence to move from scoping the disclosure to collecting the right figures, checking the method note, and pulling together the evidence pack. It is designed to help you turn source data into a draft rather than leaving the disclosure as a blank template.
What should I decide about scope and methodology for the GRI 102-3 Climate Change disclosure before I collect data?+−
The page says you need to settle the reporting method note, whether the figures are on a headcount or FTE basis, and the period timing basis. Those choices affect how the numbers are compiled and explained in the draft.
Who should own the GRI 102-3 Climate Change data collection if the figures come from HR, operations and site teams?+−
The page is set up for practitioner use, so ownership should sit with the person coordinating the disclosure while data owners provide the underlying figures and evidence. The workbook and evidence pack are there to help you assign and track those inputs clearly.
What evidence should I keep ready for assurance on GRI 102-3 Climate Change?+−
The page includes an evidence pack with five items to support assurance readiness, alongside six assurance claims to verify. In practice, that means keeping the source records, method note and other supporting files together so a reviewer can trace the numbers back to evidence.
What are the common mistakes to avoid when preparing GRI 102-3 Climate Change?+−
The page has a list of common reporting gaps and mistakes to help you spot issues before sign-off. It is intended to catch problems such as missing datapoints, unclear method notes or weak evidence before the disclosure is drafted.
How do I use the Prep & Assurance workbook for GRI 102-3 Climate Change?+−
The workbook is the main download for organising the disclosure, collecting the required datapoints and checking assurance readiness. It is paired with a printable Library Card PDF, so you can work through the preparation steps and keep a reference copy to hand.
Can I use the synthetic example disclosure on the GRI 102-3 Climate Change page as a template for my own draft?+−
Yes, but only as an illustrative guide. The example is synthetic and the quantitative table is internally consistent, so it is useful for seeing how the disclosure can be presented without treating it as a real company benchmark.
What should the draft output for GRI 102-3 Climate Change include besides the numbers?+−
The page suggests draft-output elements such as visualisation ideas, narrative starters and a GRI content-index line. That helps you move from raw data to a readable disclosure with a clear signpost to the relevant content.
Does the GRI 102-3 Climate Change page give an exact ESRS, CSRD or ISSB mapping I can rely on?+−
No. The page says there is no one-to-one ESRS or IFRS equivalent asserted, so it should be used as practitioner guidance for this disclosure rather than as a cross-framework mapping tool.
More questions this page can help with
What is the plain-language explanation of GRI 102-3 Climate Change on this page?Which joiner, leaver and redeployment breakdowns are needed for GRI 102-3 Climate Change?Which training-related datapoints are listed for GRI 102-3 Climate Change?What non-employee worker data does the GRI 102-3 Climate Change page ask me to prepare?How should I handle living-wage coverage and affected sites for GRI 102-3 Climate Change?What does the reporting method note need to cover for GRI 102-3 Climate Change?Should I report GRI 102-3 Climate Change on a headcount or FTE basis?How do I choose the period timing basis for GRI 102-3 Climate Change?What are the six assurance claims to verify for GRI 102-3 Climate Change?What should be in the evidence pack for GRI 102-3 Climate Change assurance?Where can I find the downloadable workbook and printable card for GRI 102-3 Climate Change?Are there real company report examples linked from the GRI 102-3 Climate Change page?
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