GRI 2 — Employees

Q: Which entities and people belong in GRI 2-7?

Use the entities included in sustainability reporting under GRI 2-2. Within those entities, include individuals who have an employment relationship with the organisation under applicable national law or practice and reconcile that population to HRIS and payroll.

Q: Are agency workers temporary employees?

Not automatically. First determine whether each person has an employment relationship with the reporting organisation. Agency workers who are not its employees are generally reported under GRI 2-8 where applicable.

Q: Are permanent, temporary and non-guaranteed hours mutually exclusive?

Permanent and temporary describe contract duration. Non-guaranteed hours describes whether minimum or fixed hours are guaranteed and can overlap with permanent or temporary status. Keep these dimensions separate.

Q: What gender categories should I use?

Use gender as specified by employees themselves. Where relevant, present Female, Male, Other and Not disclosed and do not force an employee into a category they did not specify.

Q: Can I omit a category because it is not material?

No. If the organisation has no employees in a category, report zero or state that the category does not exist. If required information cannot be reported, use a permitted reason for omission and the required explanation in the GRI content index.

Q: Can I use estimates?

Yes. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.

Q: Must every table use the same methodology?

Use a consistent methodology wherever practicable. If different counting or timing methods are used, identify and explain each one clearly so the figures are not mistaken for like-for-like measures.

Q: How do I report significant fluctuations?

State the threshold used, describe fluctuations during and between periods, and reconcile principal drivers to the net change. If none exceeded the threshold, say so directly.

Q: Is a year-on-year employee change a restatement?

No. A fluctuation in employee numbers is reported under GRI 2-7-e. GRI 2-4 applies only when previously published information is recalculated or corrected.

Objet de l’information

Report the total number of employees with separate breakdowns by gender and by region. Also report permanent, temporary, non-guaranteed hours, full-time and part-time employees, with every one of those five categories broken down by gender and by region.

Permanent and temporary describe contract duration; non-guaranteed hours describes whether minimum or fixed hours are guaranteed; full-time and part-time describe working time. Non-guaranteed hours employees can overlap with permanent or temporary employees, depending on national law and practice, so these categories must not automatically be added together as if they were mutually exclusive.

Gender is reported as specified by employees themselves. GRI’s example presentation uses Female, Male, Other and Not disclosed. A region can be a country, city, operating area or world region; choose a level that gives meaningful insight and apply it consistently.

Where definitions differ between countries, apply national law or practice to calculate country-level permanent, temporary, non-guaranteed hours, full-time and part-time figures, then aggregate the country-level data to organisation-wide totals and explain the approach.

Describe whether the figures are headcount, FTE or another measure and whether they are period-end, averages or use another timing basis. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.

Add context needed to interpret the figures and describe significant fluctuations during and between reporting periods. Report the threshold used to decide what is significant. If there were no significant fluctuations, a brief direct statement is sufficient.

Reasons for omission are permitted for Disclosure 2-7, but ‘not material’ is not a permitted reason. Address every required category: report zero or state that the category does not exist, or 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 22 datapoints below are an LRA operational decomposition of the five requirements in Disclosure 2-7. They are not 22 separate GRI requirements.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle GRI.

Demander les données

Request the employee population and GRI 2-7 breakdowns

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

Which individuals are employees of the GRI 2-2 reporting entities under national law or practice, and what are the required gender, region and employee-type figures, methodologies, context and significant fluctuations?

Ask for source-system fields and local labels, but require country HR teams to map them to national-law or national-practice definitions. Request agency workers and other non-employees separately for GRI 2-8; do not include them automatically as temporary employees.

Demande faible

Please provide workforce numbers by contract type.

Pourquoi elle échoue : It does not identify the GRI 2-2 entities, distinguish employees from other workers, request both gender and region views, or capture national definitions, methodology and fluctuations.

Meilleure demande

Please provide the employee population for the GRI 2-2 entities and all six employee measures, each by gender and region, using country-level national definitions. Keep non-employees separate and include methodology, context, significant-fluctuation threshold and movement reconciliation.

Modèle d’e-mail formel

Subject: GRI 2-7 employee data request for [period]

Dear [name/team],

Please provide employee data for every entity included in sustainability reporting under GRI 2-2. Identify employees using the employment relationship under applicable national law or practice; provide agency workers and other non-employees separately for GRI 2-8.

Please provide total employees and permanent, temporary, non-guaranteed hours, full-time and part-time employees, with each measure broken down separately by gender and by region. Include source-system references, country definition mappings, headcount/FTE and period-end/average methodology, estimates, context, the significant-fluctuation threshold and a reconciliation of significant movements.

If a category is absent, report zero. Flag unavailable information for formal reason-for-omission review rather than describing it as not material.

Many thanks,
[preparer name]

Version courte pour Teams / Slack

Please send the GRI 2-7 employee pack for the GRI 2-2 entities: total plus all five employee categories, each by gender and region, with national definitions, methodology, context and significant-fluctuation analysis. Keep agency workers/non-employees separate for GRI 2-8.

Exemples sectoriels

Retail

Contexte. Stores in several countries with seasonal hiring.

Demande adaptée. Provide employees by contract duration, guaranteed-hours status and working-time arrangement for every in-scope store and entity, by gender and country, with monthly averages and seasonal movement context.

Exemple de réponse. Country HR returns separate employee tables and a seasonal movement bridge; agency labour is routed to GRI 2-8.

Manufacturing

Contexte. Multi-site business using agency labour.

Demande adaptée. Provide permanent, temporary, non-guaranteed hours, full-time and part-time employees by gender and region. Provide agency workers and other non-employees in a separate GRI 2-8 file after employment-relationship review.

Exemple de réponse. Plant HR returns employee-only tables, national definition mappings and a separate non-employee worker register.

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

State the GRI 2-2 entity scope, employee definition, national definition mapping, headcount/FTE measure, period-end/average timing and any estimates.

Note de contexte

Explain why temporary, non-guaranteed hours and part-time employment are used and any meaningful gender or regional differences, seasonality or structural change.

Déclaration sur les variations

State the threshold for significant fluctuations, reconcile the principal drivers to the net movement and state directly if no fluctuation exceeded the threshold.

Entrée de l’index de contenu

GRI 2-7 Employees — [location/page]. For any unmet requirement: [requirement] — [permitted reason for omission] — [required explanation].

Centre de téléchargement

Outils et formulaires de préparation

Téléchargez les outils de préparation pour GRI 2-7 pendant 24 heures après confirmation gratuite de votre adresse e-mail. Les liens vers les rapports sources restent publics.

Gratuit · Accès par e-mail

01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧ 02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧ 03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧

Là où les brouillons dérapent

Erreurs à éviter et points nécessitant un jugement

La colonne de gauche montre ce que les préparateurs font mal lors de la collecte ; celle de droite, où vous devrez exercer et expliquer un jugement.

Erreurs à éviter

‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees.
Agency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicableAgency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicable.
Only total headcount is reported, or the data are broken down by gender but not region (or vice versa)Only total headcount is reported, or the data are broken down by gender but not region (or vice versa).
‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees.
Permanent, temporary and non-guaranteed hours employees are added as though all three categories were mutually exclusivePermanent, temporary and non-guaranteed hours employees are added as though all three categories were mutually exclusive.
Headcount versus FTE or period-end versus average is not statedHeadcount versus FTE or period-end versus average is not stated.
A global corporate definition is used without applying national law or practice at country levelA global corporate definition is used without applying national law or practice at country level.
Gender reporting is limited to Female and Male without explaining Other or Not disclosed categories and employee self-identificationGender reporting is limited to Female and Male without explaining Other or Not disclosed categories and employee self-identification.

＋ Afficher 4 de plus

Jugement requis

Different national definitionsApply national law or practice at country level, aggregate the resulting figures and explain the approach.
Agency and contingent labourAssess the employment relationship first; route workers who are not employees to GRI 2-8 where applicable.
Overlapping categoriesKeep non-guaranteed hours separate from contract duration so an employee can be represented correctly in both dimensions.
Exact figures unavailableUse GRI-permitted rounding for estimates and explain the basis under 2-7-c.
Small gender or regional populationsAvoid identifiable detail, but do not remove required breakdowns without a formal confidentiality reason for omission.
Different methods across tablesUse a consistent method where practicable; otherwise identify and explain every counting and timing basis clearly.
Employee movement versus restatementReport workforce movement under 2-7-e. Use GRI 2-4 only when previously published data are recalculated or corrected.

＋ Afficher 3 de plus

Exemples

Ce que cela donne sur la page

Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.

Illustrative (synthetic) example — employees by gender

The figures are headcount at 31 December 2025. Gender is shown as specified by employees. Contract duration, guaranteed-hours status and working-time arrangement are separate dimensions; non-guaranteed hours employees overlap with permanent or temporary employees and must not be added to those two rows.

Employees by gender — headcount at 31 December 2025 (employees)

Employee measure	Female	Male	Other	Not disclosed	Total
Total employees	420	360	10	10	800
Permanent employees	350	315	8	7	680
Temporary employees	70	45	2	3	120
Non-guaranteed hours employees	45	40	2	3	90
Full-time employees	250	240	5	5	500
Part-time employees	170	120	5	5	300

The organisation uses a 10% or 50-employee threshold for significant fluctuations. Permanent plus temporary equals total employees; full-time plus part-time equals total employees; non-guaranteed hours is a separate, potentially overlapping measure. Seasonal production explains temporary and non-guaranteed hours arrangements. No fluctuation exceeded the stated threshold.

Illustrative (synthetic) example — employees by region

The figures are average monthly headcount for 2025, calculated from twelve month-end snapshots. Region means country cluster and is applied consistently. Non-guaranteed hours is a separate status that overlaps with contract duration.

Employees by region — average monthly headcount for 2025 (employees)

Employee measure	North America	Europe	Asia-Pacific	Total
Total employees	220	180	100	500
Permanent employees	190	150	80	420
Temporary employees	30	30	20	80
Non-guaranteed hours employees	20	25	5	50
Full-time employees	180	140	80	400
Part-time employees	40	40	20	100

Employee numbers fell from 540 to 500. The reconciled bridge is: site closure −100; new shared-service centre +60; net movement −40. The organisation’s significant-fluctuation threshold is 5% or 25 employees, so the fluctuation and its drivers are reported.

Échelle de qualité

Basique
We had 800 staff at year-end.
Meilleur
We had 800 employees at 31 December 2025, reported in headcount and broken down by gender and region.
Optimal
We report all employees of the GRI 2-2 entities in headcount at 31 December 2025, with separate gender and region tables for total, permanent, temporary, non-guaranteed hours, full-time and part-time employees; national definitions, context and the significant-fluctuation threshold are explained.

Vérifiez votre compréhension

Scénarios à travailler

Payroll lists 420 employees, 35 agency workers and 18 contractors.

QWho belongs in GRI 2-7?

Afficher la réponse type →

The draft treats permanent, temporary and non-guaranteed hours as three rows that must add to total employees.

QWhat is wrong?

Afficher la réponse type →

One table uses period-end headcount and another uses average FTE.

QCan both be reported?

Afficher la réponse type →

Employees fell from 540 to 470. A site closure removed 130 and a new centre added 60.

QWhat should the disclosure say?

Afficher la réponse type →

Rapports réels

How 3 companies report it

Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.

Rapports réels publiés

Aena S.M.E., S.A.

Strong

Air Transportation — Airport Services · Spain · 2025 · p.213 ↗

Aena S.M.E., S.A.'s 2025 sustainability report provides comprehensive data on total employees and detailed breakdowns by gender, region, employment type (permanent, temporary, non-guaranteed hours, full-time, part-time), with all figures recorded as headcount at year-end (pp.213-214). The report includes contextual information to aid understanding and notes a reduction in temporary employment, though it does not specify a threshold for what constitutes a significant fluctuation (p.214). The methodology for counting and timing is clearly stated, but explicit criteria for significance in employment changes remain partially addressed (pp.213-214).

Firstsource Solutions Limited

Partial

Professional Services · India · 2025 · p.90 ↗

Firstsource Solutions Limited's ESG Report FY 2024-25 provides partial data on total employees, permanent employees, and their breakdown by gender on page 90, but does not present these figures in the full GRI 2-7 structure (p.90). The report distinguishes employees and workers as separate groups but lacks detailed information on employee categories by region, temporary or part-time status, and does not clarify counting or timing methodologies (p.90). Additionally, the report does not include context necessary to understand the data or note any significant fluctuations, and age or management-category data are explicitly stated as insufficient substitutes for the required employee types and regional breakdowns (p.124).

Taiwan Cooperative Financial Holding Co., Ltd.

Unverified

Banks / Diverse Financials / Insurance · Taiwan · 2024 · p.45 ↗

Taiwan Cooperative Financial Holding Co., Ltd.'s 2024 ESG Report does not clearly provide data on total employees or their breakdown by gender, region, employment type, or contract status, as these elements require direct re-verification and are not established by the diversity and management composition data presented (p.175). The report explicitly notes that gender and diversity statistics alone do not establish compliance with the relevant disclosure elements (p.175). Consequently, key details such as counting methodology, timing, context, and any significant fluctuations in employee numbers remain unclear.

Champ	Aena S.M.E., S.A.	Firstsource Solutions Limited	Taiwan Cooperative Financial Holding Co., Ltd.
Total number of employees	Non trouvé	Partiel	Partiel
Total employees by gender	Non trouvé	Partiel	Partiel
Total employees by region	Non trouvé	Non trouvé	Partiel
Permanent employees	Non trouvé	Partiel	Partiel
Permanent employees by gender	Non trouvé	Partiel	Partiel
Permanent employees by region	Non trouvé	Non trouvé	Partiel
Temporary employees	Non trouvé	Non trouvé	Partiel
Temporary employees by gender	Non trouvé	Non trouvé	Partiel
Temporary employees by region	Non trouvé	Non trouvé	Partiel
Non-guaranteed hours employees	Non trouvé	Non trouvé	Partiel
Non-guaranteed hours employees by gender	Non trouvé	Non trouvé	Partiel
Non-guaranteed hours employees by region	Non trouvé	Non trouvé	Partiel
Full-time employees	Non trouvé	Non trouvé	Partiel
Full-time employees by gender	Non trouvé	Non trouvé	Partiel
Full-time employees by region	Non trouvé	Non trouvé	Partiel
Part-time employees	Non trouvé	Non trouvé	Partiel
Part-time employees by gender	Non trouvé	Non trouvé	Partiel
Part-time employees by region	Non trouvé	Non trouvé	Partiel
Counting methodology	Non trouvé	Partiel	Partiel
Timing methodology	Non trouvé	Partiel	Partiel
Context necessary to understand the data	Non trouvé	Non trouvé	Partiel
Significant fluctuations	Partiel	Non trouvé	Partiel

Carte complète des preuves avec citations et numéros de page →

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Références au référentiel

Exigences GRI applicables et informations connexes

GRI

GRI 2-7

au sein de GRI 2 : General Disclosures

Ouvrir la source officielle →

Guides that settle this question

GRI 2 : Informations générales 2021 — Guide complet et erreurs courantes de reporting →GRI 2-5 expliqué : assurance externe, politique d’assurance, périmètre, niveau, indépendance du prestataire, limitations et liste de contrôle des informations à fournir →Normes sectorielles GRI pour les groupes diversifiés : quand plusieurs normes s’appliquent →

Connexes et exploration

Entities included in the organization’s sustainability reporting → Fiche Workers who are not employees → Fiche Annual total compensation ratio → Fiche Collective bargaining agreements → Fiche Restatements of information → Fiche Parcourir toutes les informations →

Plus dans GRI 2 →Parcourir le catalogue complet →Rechercher dans toutes les informations →

FAQ

Questions auxquelles cette page répond

Which entities and people belong in GRI 2-7?+

Are agency workers temporary employees?+

Are permanent, temporary and non-guaranteed hours mutually exclusive?+

What gender categories should I use?+

What does region mean?+

Can I omit a category because it is not material?+

Can I use estimates?+

Must every table use the same methodology?+

How do I report significant fluctuations?+

Is a year-on-year employee change a restatement?+

Comment cette bibliothèque est construite 1 211 rapports publiés indexés 315 012 pages avec citations au niveau de la page 272 fiches publiées dans le catalogue actif

	Rapport A	Rapport B	Rapport C
Point de donnée 1	✓ p.213	peu clair	✓ p.87
Point de donnée 2	✓ p.214	—	✓ p.90

Employees

Que rassembler avant de rédiger

Total number of employees

Total employees by gender

Total employees by region

Permanent employees

Permanent employees by gender

Permanent employees by region

Temporary employees

Temporary employees by gender

Temporary employees by region

Non-guaranteed hours employees

Non-guaranteed hours employees by gender

Non-guaranteed hours employees by region

Full-time employees

Full-time employees by gender

Full-time employees by region

Part-time employees

Part-time employees by gender

Part-time employees by region

Counting methodology

Timing methodology

Context necessary to understand the data

Significant fluctuations

Comment le préparer

Request the employee population and GRI 2-7 breakdowns

Des notes qui transforment les données en information publiée

Outils et formulaires de préparation

Pour chaque affirmation, vérifiez les preuves

The employee population covers all GRI 2-2 reporting entities.

Employees are distinguished from workers who are not employees.

Country classifications follow applicable national law or practice.

Total employees are reported by gender and by region.

All five employee categories are reported by gender and by region.

The counting method is stated and applied as described.

The timing basis is stated and applied as described.

Local definitions and mappings are documented.

Every table reconciles to primary HR data.

Overlapping categories are not added as mutually exclusive categories.

Significant fluctuations use a documented threshold.

Drivers of significant fluctuations reconcile to the net change.

A direct statement is made when no significant fluctuations occurred.

Any missing information uses a permitted reason for omission.

Erreurs à éviter et points nécessitant un jugement

Erreurs à éviter

Jugement requis

Ce que cela donne sur la page

Scénarios à travailler

How 3 companies report it

Aena S.M.E., S.A.

Firstsource Solutions Limited

Taiwan Cooperative Financial Holding Co., Ltd.

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Vérifier votre texte

Exigences GRI applicables et informations connexes

Questions auxquelles cette page répond

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