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Bibliothèque des disclosuresGuide pratique pour chaque information à publier

GRI 401: Employment·Disclosure GRI 401-1

New employee hires and employee turnover

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Statut juridique

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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Passeport publié

Dernière révision le 2026-08-03
RK Révisé par 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 Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Norme

GRI 401: Employment

Disclosure GRI 401-1 · 2016

En vigueur

2018-07-01

Source officielle : Ouvrir ↗

Dernière révision

2026-08-03

Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Pour préparer cette information
6LRA preparation fields 6affirmations à vérifier 6domaines de preuve

Objet de l’information

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.

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

Avant de commencer

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Préparation

Informations clés à préparer

Champ à préparer Ce qu’il faut recueillir Indice de preuve 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
＋ Afficher les sous-éléments de GRI 401-1 (liste de travail LRA)

Comment le préparer

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.

Demander les données

Request the disclosure evidence

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

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.

Meilleure demande

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.

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

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.

Note de contexte

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.

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Outils et formulaires de préparation

Outils de préparation professionnels pour GRI 401-1 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
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.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

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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Références au référentiel

Exigences GRI applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

GRI

GRI 401-1

au sein de GRI 401 : Employment

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Connexes et exploration

Benefits provided to full-time employees that are not provided to temporary or parttime employees → FicheParental leave → Fiche Parcourir toutes les informations →

Plus dans GRI 401 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

Aller plus loin · GRI 401-1

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Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens
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