GRI 401-2 — Benefits provided to full-time employees that are not provided to temporary or parttime employees

Disclosure focus

This disclosure asks an organisation to explain which benefits it gives to full-time employees that it does not extend to temporary or part-time employees. The focus is on the difference in treatment between these groups, so the report should make clear what benefits are available, which employee categories are excluded, and whether the approach is consistent across the organisation.

In practice, the useful question is not just whether a benefit exists, but how broadly it is applied across the workforce. Organisations should be clear about whether the arrangement covers all operations or only certain sites, business units or countries, and describe any material exceptions. The aim is to show the real pattern of access to benefits, rather than a headline statement that may only reflect a flagship location.

Before you start

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Have you fixed which sites count as significant for this comparison, and is that definition written down?
Are you comparing the benefits that are standard for permanent staff against those not given to casual or part-time staff?
Have you decided whether any extra benefit outside the usual list needs to be included in your answer?
Is the basis for the figures clear — for the same reporting period and the same set of locations?
Can each point be traced back to a source you can show if asked, rather than relying on memory or estimates?

Preparation

Key datapoints to prepare

Datapoint	What to capture	Evidence hint	Owner
Key operating sites	List the sites that matter most to the organisation’s operations, using the organisation’s own threshold for what counts as a major site and keeping the list aligned to the reporting period.	Group structure or site register, operational footprint summary, management reporting on locations, and any internal rule used to decide which sites are included.	Operations
Full-time only benefits	Capture the benefits that full-time staff receive as standard but temporary or part-time staff do not, and state the benefit set in a way that matches the organisation’s employee categories.	Employee benefits policy, HR handbook, contract templates, and HRIS or payroll records showing which groups receive each benefit.	Human Resources
Additional employee benefits	Record any other benefit the organisation provides to employees, beyond the standard package, and describe it clearly enough to distinguish it from core pay or mandatory entitlements.	Benefits register, HR policy documents, payroll notes, and approvals for discretionary staff benefits.	Human Resources
Location significance rule	Set out the rule the organisation uses to decide whether a location is significant, including the basis for the threshold and how it is applied in practice.	Internal reporting methodology, location ranking or materiality rule, and any governance paper that defines the inclusion test for sites.	Finance

Show GRI 401-2 sub-elements (LRA working checklist)

List the benefits that all full-time staff normally receive, but which are not available to temporary or part-time staff.
Use the organisation’s own definition for what counts as a major operating site.
Record any additional benefit that sits outside the main set of benefits.
Identify the sites that meet the organisation’s threshold for a major operating location.

LRA working checklist - paraphrased; see official source

How to prepare

Set the reporting boundary first: list the sites, branches, plants, offices, or other places you will treat as relevant for this disclosure, and make sure the same boundary is used consistently across the response.
Write down your working definition of a relevant operating site in plain business language, so a reviewer can see exactly how you decided which locations were included and why.
Identify the employee benefits that are normally available to permanent staff but not to temporary or part-time workers, and separate those from any other benefits you may need to mention.
Gather supporting records for each point you plan to report, such as HR policies, benefit schedules, location lists, or internal approvals, so the final answer is backed by evidence.
Prepare the disclosure content in the form required by your reporting approach: either a clear narrative or a structured set of figures and descriptions, with each item tied back to the evidence you collected.
Check the draft against the official source before sign-off, and note any exclusions, scope changes, or wording choices so the final submission is transparent and internally consistent.

Request the employee benefits comparison and site definition

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

Which employee benefits are given as standard to permanent staff, but not to agency, fixed-term, or other non-standard workers, and how do we define the sites in scope?

Use your organisation’s own labels first (for example, staff groups, worker types, sites, depots, branches, plants, offices, or locations), then map them to the disclosure wording for reporting. Please adapt this to your internal terminology and check the source guidance before sign-off.

Weak request

Please provide the GRI 401-2 benefits disclosure data, including the benefits provided to full-time employees that are not provided to temporary or part-time employees, plus the definition of significant locations of operation.

Why it fails: This uses framework language that many internal owners will not recognise, and it does not tell them which internal systems, worker groups, sites, or source documents to pull from. It also does not ask for the organisation’s own terminology first, so the response may be hard to map and verify.

Better request

Please send the employee benefits schedule for permanent staff and the comparison against other worker groups, using your own labels for staff types and sites, plus the wording you use for a significant site/location and the list of sites in scope. Include the source policy or system for each item and any local exceptions.

Formal email template

Subject: Request for employee benefits and site definition data for reporting pack

Hi [name/team],

I’m preparing the [reporting period] sustainability reporting pack and need your help with the employee benefits and site definition information.

Please send:
- the list of benefits that are part of the standard package for permanent staff, but not offered to temporary, agency, fixed-term, or part-time staff;
- any benefit that sits outside the main categories and should still be noted;
- the wording your team uses to define a significant site/location for this pack;
- the locations covered by that definition;
- the source system or policy document for each item;
- any notes on local exceptions or variations.

Please use your internal terms in the response, and I will map them into the reporting pack wording. A possible LRA training template is attached for reference only; please adapt this to your organisation and check the source guidance before sign-off.

If easier, you can return the information in a table with the fields below.

Thanks,
[preparer name]

Short Teams / Slack version

Hi [name/team] — could you share the benefits list for permanent staff vs other worker groups, plus how you define a significant site/location and which sites are in scope for [period]? Please use your internal terms and I’ll map them for the pack. A possible LRA training template is attached; adapt to your organisation and check the source guidance before sign-off. धन्यवाद/Thanks, [preparer name]

Industry examples

Manufacturing

Context. A business with plants, warehouses, and office sites, where benefits may vary by site and worker type.

Adapted request. Please share the benefits package for permanent employees versus agency, fixed-term, and part-time workers across each plant, warehouse, and office in scope, plus the site definition your team uses and the list of locations covered.

Example response. Returned as a table showing each site, worker group label, benefit name, whether it is included for permanent staff, whether it is included for other worker groups, the policy source, and any site-specific variation.

Retail

Context. A multi-store business with head office and regional stores, where benefits may differ between store staff and office staff.

Adapted request. Please provide the standard benefits for head office and store colleagues on permanent contracts, identify which of those are not available to temporary or part-time colleagues, and confirm how you define a significant store or location for this pack.

Example response. Returned with a list of benefits by colleague group, a note on the internal definition of a significant location, the store list in scope, and references to the handbook and benefits portal.

The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.

Draft your disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

Explain which sites were treated as significant by setting out the organisation’s own definition, and state how benefit data were grouped so readers can see which benefits apply to full-time staff and which are not extended to temporary or part-time staff.

Context note

Use the figures to show how the organisation’s benefit package differs by worker group and how broad the disclosure is across the locations that meet the organisation’s significance test.

Fluctuation statement

If the pattern changed from the prior period, note whether that was driven by a change in the sites counted as significant, a change in benefit coverage, or both.

Content index entry

GRI 401-2 Benefits provided to full-time employees that are not provided to temporary or parttime employees — [location / page] / [notes]

Download Centre

Professional preparation tools and forms for GRI 401-2. Each download includes a concise “How to use” guide.

XLSPrep & Assurance workbookDatapoints + per-datapoint risk, evidence to check, owner & evidence pack XLSData-request packHR / People Analytics request — email & message templates, response form, sign-off & industry examples PDFLibrary CardPrintable summary (PDF)

Assurance readiness

For each claim, check the evidence

Claim	Risk	Evidence to check
I used the organisation’s own cut-off for which sites counted in the coverage figure, and I applied it consistently when compiling the disclosed operations.	An assurer may test whether the site selection rule was applied consistently, whether any material locations were left out, and whether the basis for inclusion was changed without explanation.	Documented inclusion rule for the coverage figure; list of sites reviewed; working papers showing which locations were included or excluded; management sign-off on the final scope; any notes explaining exceptions or changes from prior periods.
I separated the workforce groups before preparing the figure, so the comparison between permanent staff and non-permanent staff was based on the same internal classification used in payroll or HR records.	An assurer may probe whether worker categories were defined consistently, whether the comparison was made on a like-for-like basis, and whether the underlying HR data supports the split used in the disclosure.	HR or payroll extracts used for the calculation; internal worker classification policy; reconciliation between source records and the reported split; evidence of review for misclassified workers or duplicate records; sign-off from the data owner.
Where I referred to an additional benefit, I checked that it was treated as a separate item in the source records and that the wording in the report matched the underlying evidence.	An assurer may question whether the extra benefit was genuinely distinct, whether it was recorded in the source system, and whether the report description overstates or mislabels what was actually provided.	Source records showing the benefit type; policy or plan documents; payroll, benefits or HR system extracts; internal mapping from source terminology to report wording; review notes confirming the item was not double-counted or misclassified.
Before publishing, I documented the rule I used to decide which locations were treated as significant, and I kept that rule available so the reported coverage can be traced back to the same basis used in the calculation.	An assurer may test whether the definition was set before reporting, whether it was applied consistently, and whether the reported figure can be traced back to a clear and supportable basis.	Written definition or methodology note for the location threshold; version history showing when the rule was approved; calculation file linking the definition to the final figure; evidence of review by the preparer and approver; any prior-period comparison showing whether the basis changed.

Evidence pack to prepare

The governing policy or written commitment behind this disclosure
A methodology / definition note setting out how the disclosure was scoped and prepared
Source-system exports the figures or facts were drawn from
The internal approval / sign-off record for the disclosure before publication
Minutes or records evidencing the relevant engagement or consultation

Common reporting gaps

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

Mistakes to avoid when collecting the data

Wrong owner
The request goes to a people team contact who knows the policy, but not the payroll or benefits source that can confirm what is actually in place.
Framework language only
The data request is written in reporting jargon, so the business cannot map it to its own benefit names, plan codes, or local HR terms.
No boundary set
The team never agrees which sites, countries, or legal entities are in scope, so the dataset mixes locations that should have been assessed separately.
Wrong time basis
The collector uses a different period from the one used for the report, so the benefit list reflects a mismatched snapshot rather than the same reporting window.
Mixed counting basis
Headcount, contract status, and benefit eligibility are combined in one extract, which makes it impossible to tell which staff group each benefit applies to.
Source labels lost
The original payroll or HR field names are stripped out during consolidation, so no one can trace a reported benefit back to the system record that created it.
Populations merged
Permanent staff and agency or part-time workers are rolled into one file, which hides the differences the disclosure needs to show.
Missing evidence trail
The pack is sent without file dates, version notes, or sign-off names, so reviewers cannot see who checked the figures or when.
No local definition for sites
The team uses a vague idea of a major site instead of recording the organisation’s own definition of which operating locations count for the exercise.

Where judgement is often needed

Set the site list before you start counting
Agree which operating sites count as significant, explain the basis you used, and keep that approach consistent unless a business change means the list needs updating.
Use one local rulebook for each country, then map it back
Where employment practice differs by country, apply the local employment terms in each place and disclose how you translated those differences into one group-wide summary.
Decide how to treat workers near the boundary
State whether people on fixed-term, agency, probationary, apprentice, intern, or similar arrangements sit inside or outside the comparison, and explain the rule you applied.
Be clear on the reference date or period
Choose the point in time or reporting period used to test who had access to each benefit, then describe that timing so readers can see how the figures were built.
Explain any use of estimates or proxies
If direct records are incomplete, use a documented estimate or proxy, say where it was needed, and note the main assumptions behind it.
Show how acquisitions and disposals affected the scope
If a bought or sold business changed the workforce or benefit set during the year, explain whether it was included for the full period, part of the period, or excluded, and why.
Keep benefit labels aligned with internal HR language
Translate internal plan names into plain descriptions of the benefit provided, and make clear when one local scheme covers several employee groups differently.
State the privacy threshold for small teams
If headcount is so small that naming a site or benefit would expose individuals, aggregate the data and explain the privacy-based grouping you used.
Round in a way that does not distort the comparison
If you round counts or percentages, apply the same rule across the table and note it so readers can understand any small differences between totals and components.
Separate standard benefits from optional extras
Only include benefits that are part of the normal package for the full-time group, and explain whether discretionary, one-off, or location-specific extras were left out or shown separately.

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Food manufacturing · synthetic · written by LRA

Synthetic example only. We describe the sites we treat as material for this disclosure as our two largest production plants and the main distribution hub, because together they account for 82% of our workforce and 79% of payroll costs. At those locations, full-time staff receive private medical cover, life assurance, and an annual wellbeing allowance; temporary and part-time staff receive only the wellbeing allowance, so the first two items are not extended to them.
- For this illustration, the sites counted as material are the three locations above.
- The extra item available to full-time staff, but not to temporary or part-time staff, is private medical cover and life assurance.
- We use a simple internal test: any site with at least 15% of our total headcount or 15% of total payroll is treated as material.

Synthetic illustration for practitioner review only; figures and locations are invented and internally consistent.

Business services · synthetic · written by LRA

Synthetic example only. We treat our three largest office campuses as the relevant sites for this disclosure, since each has at least 12% of our total staff or 12% of our total employment cost, and together they make up 68% of staff and 71% of employment cost. Full-time colleagues at those campuses receive private health cover, an enhanced pension contribution, and an extra paid day off; temporary and part-time colleagues receive the pension top-up only, so the other two items are reserved for full-time staff.
- The sites included in this illustration are the three campuses meeting our internal size test.
- The benefit available to full-time staff only is private health cover and an extra paid day off.
- Our internal test for a material site is a campus with at least 12% of total staff or 12% of total employment cost.

Synthetic illustration for practitioner review only; figures and locations are invented and internally consistent.

Draft output & visualisation ideas

How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.

Suggested visuals

Benefits offered to permanent staff versus others — stacked bar: A side-by-side breakdown of which employee benefits are available to permanent staff and which are not extended to temporary or part-time workers, including any extra benefit category captured in the data.
Locations covered by the reporting basis — table: A list of the operating sites included in the disclosure, alongside the reporter’s own definition of which sites count as significant for this purpose.
Benefit coverage by employee group — bar: A comparison of benefit availability across employee groups, highlighting where the organisation provides a benefit to full-time staff but not to temporary or part-time staff.
Additional benefit types recorded — donut: The share or count of any other benefit types identified in the dataset, separate from the main benefit categories.
Geographic spread of significant sites — map: Where the organisation’s significant operating locations are situated, using the reporter’s chosen definition of significance.

From a number to a disclosure

What separates a figure from a disclosure.

Basic

At our two main sites, we provide 3 benefits to permanent staff that we do not extend to agency or part-time colleagues.

Better

Across our three significant operating sites, we give full-time staff 3 extra benefits not offered to temporary or part-time workers, and we define those sites as locations with 50 or more employees.

Best

In the year ended 31 December 2025, we covered all four operating sites and provided full-time staff with 3 benefits not available to temporary or part-time colleagues; the count was unchanged from 2024 because our benefit package stayed the same, and we use 'significant sites' to mean locations with 50 or more employees.

From company reports

Real published reports Compare side by side →Get it free

Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 401-2 — these are report practice, not exact disclosure examples.

Company

Sector · Country

Year

Match

Page

Report

Assurance

Grupo Cibest S.A.

Banks / Diverse Financials / Insurance · Colombia

2025

Partial

p. 7 →p. 181 →p. 182 →

Management Report 2025 →

PwC

Evidence in Grupo Cibest S.A.’s report

What the report shows

Grupo Cibest S.A.'s 2025 Management Report provides a definition for "significant locations of operation" on page 313 and reports the number of employees within governance bodies by age group on page 326. Additionally, it details other employment benefit plans as part of other liabilities on page 459. However, there is no clear information or methodology found regarding narrative item (b), as no quotable evidence is provided.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
Key operating sitesA reported value was found on this page.	covered	p. 313
Full-time only benefitsA reported value was found on this page (%).	covered	p. 326
Additional employee benefitsA reported value was found on this page.	covered	p. 459
Location significance ruleNo quotable evidence was found (methodology/narrative).	unclear	—

Source trail

p. 313definition used for “significant locations of operation.” The information reported in the 2025 Management Report with respect to this
p. 203203 ii. Which of those hazards caused or contributed to aches and work-related illnesses during the reporting period. • Dynamic load • Prolonged postures • Sustained postures iii. Measures taken or projected to eliminate these hazards and minimize risks through the hierarchy of controls. Administrative…
p. 426locations. (3) The impairment mainly relates to Bancolombia S.A. and corresponds to the procedure applied to assets affected by obsolescence
p. 320320 health; c. The work-related hazards that pose a risk of ill health, including: i. how these hazards have been determined; ii. which of these hazards have caused or contributed to cases of work-related ill health during the reporting period; iii. actions taken or underway to eliminate these…
p. 367To determine whether a security has experienced a significant increase in risk since initial recognition, the deterioration of its current rating relative to its purchase date rating is assessed. Depending on the initial rating, a significant increase may correspond to a downgrade of 1, 2, or 3 notches, as shown…
p. 326326 employees within the governance bodies of each company included in the scope by age group at the close of the year under report / Total active employees within the organization’s governance bodies of each company included in the scope at the close of the year under report) * 100 % of employees…
p. 459other liabilities” consist of the following: Other employment benefit plans December 31, 2025 December 31, 2024 In millions
p. 456benefits, the Bank grants its employees other benefits based on the employees’ seniority. For the periods
p. 269employees is reported i. as headcount, full-time equivalent (FTE), or using another methodology

CAE Inc.

Aerospace and Defense · Canada

2024

Partial

p. 29 →p. 30 →p. 172 →

FY24 Global Annual Activity and Sustainability Report →

ey

Evidence in CAE Inc.’s report

What the report shows

CAE Inc.’s FY24 Global Annual Activity and Sustainability Report provides a definition for ‘significant locations of operation’ as sites with more than 700 employees, with reporting on GRI 401-2 starting in FY23 (p.174). The report includes specific employee numbers, noting 734 full-time and 10 part-time employees in the U.S. (p.159). However, there is no clear narrative or methodology found for item (b), and some financial measure definitions are partially addressed without headline values (p.205), indicating gaps in comprehensive disclosure for certain aspects.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
Key operating sitesA reported value was found on this page.	covered	p. 174
Full-time only benefitsA reported value was found on this page.	covered	p. 159
Additional employee benefitsSupporting context was found, but no headline value.	partial	p. 205
Location significance ruleNo quotable evidence was found (methodology/narrative).	unclear	—

Source trail

p. 174Definition used for ‘significant locations of operation Sites with more than 700 employees CAE started reporting on GRI 401-2 in FY23
p. 165operations or a country. Significant locations of operation is defined by sites with more than 700 employees.
p. 172significant actual and potential negative environmental impacts 0 GRI 401: Employment 2016 401-MT Topic management disclosures Topic management
p. 81significant events through proactive measures The number of significant events, with 9 events in FY24, underscores the importance
p. 30employees across 240 locations in over 40 countries, we are committed to fostering a positive economic impact
p. 159Full-time 734 756 Part-time 10 9 U.S. Full-time
p. 158employees includes only permanent employees. 2 In FY24, 5 employees did not identify as women
p. 158Part-time–Women 9,573 / 76.6% 118 / 77.00% Full-time–Men 109 / 34.71% 9,937 / 37.94%
p. 174employees that took parental leave Women 142 Men 555 Total number of employees that returned to work
p. 160other significant positions and commitments held by each member and the nature of the commitments FY24 Management Proxy
p. 205other financial measure definitions This report includes non-IFRS financial measures, non-IFRS ratios, capital management measures and supplementary

Bangchak Corporation Public Company Limited

Oil and Gas · Thailand

2025

Exact

p. 142 →p. 168 →p. 169 →

Integrated Sustainability Report 2025 →

EY

Evidence in Bangchak Corporation Public Company Limited’s report

What the report shows

Bangchak Corporation Public Company Limited’s Integrated Sustainability Report 2025 includes a specific disclosure on significant locations with potential biodiversity impacts, noting 11 stations not classified as significant locations (p.108). The report also references omissions related to GRI 409 on forced or compulsory labour, indicating some disclosure gaps (p.218). However, there is no clear narrative or methodology provided for certain aspects of the disclosure, leaving some elements unclear or unaddressed.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
Key operating sitesA reported value was found on this page.	covered	p. 108
Full-time only benefitsA reported value was found on this page.	covered	p. 218
Additional employee benefitsNo quotable evidence was found in this report.	not found	—
Location significance ruleNo quotable evidence was found (methodology/narrative).	unclear	—

Source trail

p. 108Significant Location (SLs). Such locations are considered to have a heightened risk of potential impacts on biodiversity. Not in SLs Not in SLs 11 stations
p. 215other significant air emissions 158 11.3.2 OG6: Volume of flared and vented hydrocarbon 158 Biodiversity GRI 3: Material
p. 73significant suppliers but not conducting business directly (Significant Non Tier-1 Supplier) 3,302 215 17 215 Significant
p. 194Other recovery operation (other recovery unlisted materials) tonne/year 0.00 15.58 0.00 0.00 • Other recovery operation (land reclamation
p. 175significant hydrocarbon spill (> 100 barrels / time) Number of significant hydrocarbon spill-related cases (> 1, but
p. 73Significant Supplier refers to key suppliers that impact organizational risk, including: 1. Suppliers critical to business operations (Critical Supplier
p. 175significant hydrocarbon spill-related cases (> 100 barrels/time) Volume of significant hydrocarbon spill (> 100 barrels / time) Number of significant
p. 218Other Source Disclosure Location Omission GRI Sector Standard Ref. No. Requirement (S) Omitted Reason Explanation GRI 409: Forced or Compulsory
p. 218Standard/ Other Source Disclosure Location Omission GRI Sector Standard Ref. No. Requirement (S) Omitted Reason Explanation GRI 409: Forced or Compulsory
p. 212Standard/ Other Source Disclosure Location Omission GRI Sector Standard Ref. No. Requirement (S) Omitted Reason Explanation GRI 203: Indirect Economic
p. 219Standard/ Other Source Disclosure Location Omission GRI Sector Standard Ref. No. Requirement (S) Omitted Reason Explanation Rights of indigenous peoples
p. 217Other Source Disclosure Location Omission GRI Sector Standard Ref. No. Requirement (S) Omitted Reason Explanation Employment Practices GRI 3: Material
p. 219Other Source Disclosure Location Omission GRI Sector Standard Ref. No. Requirement (S) Omitted Reason Explanation Rights of indigenous peoples
p. 212Other Source Disclosure Location Omission GRI Sector Standard Ref. No. Requirement (S) Omitted Reason Explanation GRI 203: Indirect Economic
p. 215Standard/ Other Source Disclosure Location Omission GRI Sector Standard Ref. No. Requirement (S) Omitted Reason Explanation Air emissions GRI 3: Material

Check your understanding

A group has offices in three cities and a warehouse in a fourth. The HR team can list the sites it treats as material for this disclosure, but the list was built for a different report and no one has checked whether it still matches the current workforce footprint.How should the preparer decide which sites to include when describing where the benefit comparison applies?

Model answer. Use the organisation’s own working definition of the locations it treats as material for this disclosure, and state that definition clearly. If the boundary has changed since the last report, update it before sign-off so the site list matches the current basis used for the comparison.

Why this matters. The site boundary needs a clear, current definition that fits the organisation’s reporting basis.

A company gives permanent staff private medical cover and an annual wellbeing allowance, but agency workers and part-time staff do not receive either. The benefits team is unsure whether to mention only the medical cover because it is the larger cost item.What should the preparer do when identifying the benefits that are available to the permanent workforce but not to other worker groups?

Model answer. List every benefit that is part of the standard package for permanent staff and is not extended to the other groups in scope, not just the most expensive one. The disclosure is about the set of excluded benefits, so leaving out a smaller item would give an incomplete picture.

Why this matters. Report the full set of differing benefits, not only the most material one.

At one site, full-time staff get subsidised meals, extra paid leave and a pension contribution, while temporary staff get only meals. The draft note says ‘other benefit: pension’ but does not explain whether the same treatment applies across all locations.How should the preparer handle an additional benefit that is not part of the main list, especially where practice varies by site?

Model answer. Name the additional benefit separately and make sure the description reflects the actual pattern across the organisation’s material sites. If the treatment is not the same everywhere, the explanation should make that clear rather than implying a single uniform arrangement.

Why this matters. Any extra benefit should be identified plainly and described in line with actual site-level practice.

The reporting team has a draft note saying that ‘major sites’ are the places included in the disclosure, but no one can explain what counts as major. The same draft also lists the benefits gap, yet the basis for choosing the sites is missing.What needs to be added before the disclosure can be finalised?

Model answer. Add a plain explanation of how the organisation decides which locations count as material for this disclosure, so readers can understand the scope of the site list. Without that definition, the benefit comparison lacks the context needed to interpret it properly.

Why this matters. Readers need the organisation’s own rule for deciding which locations are in scope.

Analyse this disclosure across real reports

See how companies actually report GRI 401-2 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.

Compare across reports → Open in the Cabinet → What is LRA Community? →

Related framework references

How this disclosure maps across the major reporting frameworks.

GRIPrimary

GRI 401-2

within GRI 401: Employment 2016

Open official source →

→

ESRSRelated

ESRS S1

Own Workforce — closest topical match (post-Omnibus ESRS catalogue).

→

IFRSNo equivalent

—

No direct IFRS S1/S2 topical equivalent.

Related & explore

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Questions this page answers

How do I use the GRI 401-2 Employment page to prepare a draft disclosure from scratch?

Start with the plain-language explainer and the step-by-step how-to-prepare section, then work through the datapoints listed for the disclosure. The page also gives draft-output prompts, so you can move from data collection to a first narrative and content-index line. ↑ section

What data do I need to collect for GRI 401-2 Employment on this page?

The page says to prepare key operating sites, full-time only benefits, additional employee benefits, and the location significance rule. Use those items as your minimum data checklist before drafting the disclosure. ↑ section

How should I decide which sites or locations matter for GRI 401-2 Employment?

The page includes a location significance rule, so you should use that to decide which operating sites are relevant to the disclosure. The page does not give the rule itself in the summary, so the workbook and step-by-step section are the place to check the practical method. ↑ section

Who should own the GRI 401-2 Employment data collection and sign-off?

The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can confirm the workforce and benefits data. Use the step-by-step section and evidence pack to agree who gathers, checks, and signs off each part. ↑ section

What evidence should I put in the assurance pack for GRI 401-2 Employment?

The page says there is an evidence pack with five items for assurance readiness, plus four assurance claims to verify with claim, risk, and evidence. Build the pack around those items so a reviewer can trace the numbers back to source support. ↑ section

What are the common mistakes to avoid when reporting GRI 401-2 Employment?

The page has a section on common reporting gaps and mistakes, so use that before finalising the draft. It is there to help you spot missing scope, weak methodology, or incomplete evidence before assurance. ↑ section

How do I use the Prep & Assurance workbook for GRI 401-2 Employment?

The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to support preparation and assurance readiness. Use it alongside the step-by-step guidance, evidence pack, and draft-output section to organise the disclosure. ↑ section

Can I use the printable Library Card PDF to brief HR or a data owner on GRI 401-2 Employment?

Yes — the Download Centre includes a printable Library Card PDF, which is useful as a quick reference for internal briefing. It can help you share the key datapoints, evidence needs, and draft-output prompts in a compact format. ↑ section

What does the page give me for turning GRI 401-2 Employment data into a draft narrative?

The draft-output section includes visualisation ideas, narrative starters, and a GRI content-index line. That means you can use the page to turn collected data into a first-pass disclosure rather than starting from a blank page. ↑ section

How can I reuse GRI 401-2 Employment data for ESRS S1 (Own Workforce)?

The page says ESRS S1 (Own Workforce) is the closest correspondence, so the same underlying data may be reusable across both. Treat that as a practical cross-framework link, but still check the specific reporting needs for each framework separately. ↑ section

Benefits provided to full-time employees that are not provided to temporary or parttime employees

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