Employees

Fix the reporting boundary first, then work through the datapoints in the preparation table: define what counts as an employee, choose the counting basis and timing, gather the headcount records for every entity in scope, and build the gender, region and employment-type splits before you draft. The step-by-step sequence is in the preparation section.

You need the total workforce plus breakdowns by gender and by region, and the same splits for each employment category the disclosure recognises — permanent and temporary contracts, full-time and part-time staff, and any non-guaranteed-hours arrangements. The preparation table lists each datapoint with what to capture, an evidence hint and a suggested owner.

Decide which legal entities and operations are in scope and whether that boundary matches your financial reporting boundary or a custom sustainability one, then state which entities are included or excluded and why. The workbook's prep & scoping sheet has an A/B boundary block to record this.

Choose one consistent basis and state it: a simple person count or an FTE approach, and whether the figures are at the reporting-period end or an average across the period. Keep the same basis across periods so the numbers stay comparable, and note the choice alongside the data.

Capture each headcount once, then break it down consistently by gender, by region and by employment category so every subtotal reconciles back to the total. The illustrative example shows the same total presented across each breakdown.

Report each employment category separately and apply the same gender and region splits to each, using definitions you can apply consistently. Document any category that is not used or not material — for example non-guaranteed-hours work — so the omission is explained rather than silent.

Employee data usually comes from HR or the HRIS/payroll system, is consolidated by the sustainability or reporting team, and is checked by the data owner before sign-off. The preparation table names a suggested owning function for each datapoint so accountability is explicit.

An assurer will trace each figure back to source — typically HRIS or payroll extracts, the headcount reconciliation and your scope and boundary notes. The assurance-readiness section lists the evidence pack to keep on file and the claims an assurer commonly probes.

The Prep & Assurance workbook gives you a datapoints sheet to fill in (with per-datapoint risk and evidence-to-check), an evidence-pack sheet, a prep & scoping sheet for the boundary, and a readiness dashboard that flags what is still missing. Download it from the Download Centre.

Confirm every total and subtotal reconciles, the gender and region splits sum to the headcount, the counting basis and boundary are stated, and any major change is explained. The workbook's readiness dashboard turns these into a Yes/No checklist with a single READY indicator.

Set out the reason for any material swing — acquisitions, divestments, restructuring or seasonal effects — and note any restatement of prior-year figures. The draft-output section gives narrative starters for explaining fluctuations alongside the data.

Frequent pitfalls include mixing headcount and FTE without saying so, splits that do not reconcile to the total, an unstated or shifting reporting boundary, and unexplained year-on-year movements. The assurance-readiness section lists the gaps to check for.