Bibliothèque des disclosuresGuide pratique pour chaque information à publier

GRI 401: Employment·Disclosure GRI 401-3

Parental leave

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 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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Passeport publié

Dernière révision le 2026-08-03

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 401-3 · 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

3LRA preparation fields 3affirmations à vérifier 3domaines de preuve

Objet de l’information

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.

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

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

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?

Préparation

Informations clés à préparer

Champ à préparer	Ce qu’il faut recueillir	Indice de preuve	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

＋ Afficher les sous-éléments de GRI 401-3 (liste de travail LRA)

Comment le préparer

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.

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 401-3: 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.

Meilleure demande

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

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

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.

Centre de téléchargement

Outils et formulaires de préparation

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation	Risque	Preuves à vérifier
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.

Dossier de preuves à préparer

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.

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 401-3

au sein de GRI 401 : Employment

Ouvrir la source officielle →

Connexes et exploration

New employee hires and employee turnover 8 → Fiche Benefits provided to full-time employees that are not provided to temporary or parttime employees → 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 401-3

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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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Point de donnée 1	✓ p.213	peu clair	✓ p.87
Point de donnée 2	✓ p.214	—	✓ p.90

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