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.

Focus dell’informativa

Disclosure 2-7 covers all employees who perform work for the entities included in the organisation’s sustainability reporting under Disclosure 2-2. An employee is an individual who has an employment relationship with the organisation under national law or practice. Agency workers, contractors and other workers who are not employees are considered separately under Disclosure 2-8 where applicable.

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale GRI.

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Have you reconciled the employee population to every entity reported under GRI 2-2? Have local HR teams classified employees under national law or practice rather than payroll labels alone? Are agency workers, contractors and other non-employees kept separate for GRI 2-8 where applicable? Are contract duration, guaranteed-hours status and working-time arrangement stored as separate dimensions? Can every employee measure be reported separately by employee-specified gender and by a documented region level? Are headcount/FTE, period-end/average, estimates and country mappings documented? If exact figures are not available, will the organisation report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and explain the estimation method and its limitations? Is the significant-fluctuation threshold approved and can principal drivers reconcile to the net movement? Will absent categories be reported as zero and unavailable information handled through a permitted reason for omission?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
Total number of employees	Report all employees who perform work for the entities included in sustainability reporting under GRI 2-2. Determine employee status from the employment relationship under applicable national law or practice, not from payroll or worksite presence alone. 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.	GRI 2-2 entity list, legal employer register, HRIS extract and payroll reconciliation.	HR / People Analytics
Total employees by gender	Break the total employee population down by gender as specified by employees themselves. Preserve Other and Not disclosed where applicable and reconcile the categories to the total.	HRIS self-identification extract, gender-category mapping and reconciliation to total employees.	HR / People Analytics
Total employees by region	Break the total employee population down by a consistently applied and meaningful region level, such as country, city, operating area or world region.	HRIS location extract, documented regional mapping and reconciliation to total employees.	HR / People Analytics
Permanent employees	Report the total number of permanent employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on indefinite employment.	Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.	HR / People Analytics
Permanent employees by gender	Break permanent employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.	HRIS category and self-identification extract with a reconciliation to the category total.	HR / People Analytics
Permanent employees by region	Break permanent employees down by the documented region level, using the same employee population and category definition as the reported total.	HRIS category and location extract with a documented regional mapping and reconciliation.	HR / People Analytics
Temporary employees	Report the total number of temporary employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on limited-duration employment.	Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.	HR / People Analytics
Temporary employees by gender	Break temporary employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.	HRIS category and self-identification extract with a reconciliation to the category total.	HR / People Analytics
Temporary employees by region	Break temporary employees down by the documented region level, using the same employee population and category definition as the reported total.	HRIS category and location extract with a documented regional mapping and reconciliation.	HR / People Analytics
Non-guaranteed hours employees	Report the total number of non-guaranteed hours employees, applying the relevant national-law or national-practice definition at country level. This is a guaranteed-hours status measure based on no guaranteed minimum or fixed hours.	Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.	HR / People Analytics
Non-guaranteed hours employees by gender	Break non-guaranteed hours employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.	HRIS category and self-identification extract with a reconciliation to the category total.	HR / People Analytics
Non-guaranteed hours employees by region	Break non-guaranteed hours employees down by the documented region level, using the same employee population and category definition as the reported total.	HRIS category and location extract with a documented regional mapping and reconciliation.	HR / People Analytics
Full-time employees	Report the total number of full-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on full-time employment.	Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.	HR / People Analytics
Full-time employees by gender	Break full-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.	HRIS category and self-identification extract with a reconciliation to the category total.	HR / People Analytics
Full-time employees by region	Break full-time employees down by the documented region level, using the same employee population and category definition as the reported total.	HRIS category and location extract with a documented regional mapping and reconciliation.	HR / People Analytics
Part-time employees	Report the total number of part-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on part-time employment.	Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.	HR / People Analytics
Part-time employees by gender	Break part-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.	HRIS category and self-identification extract with a reconciliation to the category total.	HR / People Analytics
Part-time employees by region	Break part-time employees down by the documented region level, using the same employee population and category definition as the reported total.	HRIS category and location extract with a documented regional mapping and reconciliation.	HR / People Analytics
Counting methodology	State whether each figure is reported in headcount, FTE or another measure. Use a consistent method where practicable and identify and explain any different method.	Approved headcount/FTE methodology, source-field definitions and calculation reconciliation.	HR / People Analytics
Timing methodology	State whether each figure is measured at period end, as an average across the period or using another timing approach, and explain any differences between tables.	Extraction dates, monthly snapshots, averaging calculation and methodology approval.	HR / People Analytics
Context necessary to understand the data	Explain the employment model and differences between categories, genders or regions, including seasonal work, acquisitions, disposals, site changes or other factors needed to interpret the figures.	HR commentary, workforce plans, deal and restructuring records, and approved reporting note.	HR / People Analytics
Significant fluctuations	Describe significant fluctuations during and between reporting periods, report the threshold used to determine significance and explain the principal drivers. State directly if none occurred.	Documented threshold, monthly movement analysis, joiner/leaver data and acquisition, disposal, closure or restructuring records.	HR / People Analytics

＋ Mostra i sotto-elementi di GRI 2-7 (checklist di lavoro LRA)

Report all employees who perform work for the entities included in sustainability reporting under GRI 2-2. Determine employee status from the employment relationship under applicable national law or practice, not from payroll or worksite presence alone. 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. Break the total employee population down by gender as specified by employees themselves. Preserve Other and Not disclosed where applicable and reconcile the categories to the total. Break the total employee population down by a consistently applied and meaningful region level, such as country, city, operating area or world region. Report the total number of permanent employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on indefinite employment. Break permanent employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total. Break permanent employees down by the documented region level, using the same employee population and category definition as the reported total. Report the total number of temporary employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on limited-duration employment. Break temporary employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total. Break temporary employees down by the documented region level, using the same employee population and category definition as the reported total. Report the total number of non-guaranteed hours employees, applying the relevant national-law or national-practice definition at country level. This is a guaranteed-hours status measure based on no guaranteed minimum or fixed hours. Break non-guaranteed hours employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total. Break non-guaranteed hours employees down by the documented region level, using the same employee population and category definition as the reported total. Report the total number of full-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on full-time employment. Break full-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total. Break full-time employees down by the documented region level, using the same employee population and category definition as the reported total. Report the total number of part-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on part-time employment. Break part-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total. Break part-time employees down by the documented region level, using the same employee population and category definition as the reported total. State whether each figure is reported in headcount, FTE or another measure. Use a consistent method where practicable and identify and explain any different method. State whether each figure is measured at period end, as an average across the period or using another timing approach, and explain any differences between tables. Explain the employment model and differences between categories, genders or regions, including seasonal work, acquisitions, disposals, site changes or other factors needed to interpret the figures. Describe significant fluctuations during and between reporting periods, report the threshold used to determine significance and explain the principal drivers. State directly if none occurred.

Come prepararla

Start with the GRI 2-2 reporting entity list. Identify employees through the employment relationship under national law or practice and separate agency workers, contractors and other non-employees for GRI 2-8 where applicable.

Build country-level mappings for permanent, temporary, non-guaranteed hours, full-time and part-time employees. Aggregate the country figures while retaining the national definitions and approvals.

Create separate data views for contract duration, guaranteed-hours status and working-time arrangement. Do not force non-guaranteed hours to be mutually exclusive with permanent or temporary status.

Prepare every employee measure by gender as specified by employees and separately by a meaningful, documented region level. Reconcile every row and column to its source population.

Document headcount, FTE or other measures; period-end, average or other timing; and any estimates. Explain any different methods rather than presenting them as directly comparable.

Add context, set and disclose the significant-fluctuation threshold, and reconcile principal movement drivers to the net change. State directly if no significant fluctuations occurred.

Report zero for absent categories. If required information cannot be reported, identify the exact requirement and use a permitted GRI 1 reason for omission with the required explanation and remediation timing where applicable.

Richiedi i dati

Request the employee population and GRI 2-7 breakdowns

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta debole

Please provide workforce numbers by contract type.

Perché non funziona: 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.

Richiesta migliore

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.

Modello di e-mail formale

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]

Versione breve per 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.

Esempi di settore

Retail

Contesto. Stores in several countries with seasonal hiring.

Richiesta adattata. 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.

Esempio di risposta. Country HR returns separate employee tables and a seasonal movement bridge; agency labour is routed to GRI 2-8.

Manufacturing

Contesto. Multi-site business using agency labour.

Richiesta adattata. 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.

Esempio di risposta. Plant HR returns employee-only tables, national definition mappings and a separate non-employee worker register.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

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

Nota di contesto

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

Dichiarazione sulle variazioni

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

Voce dell’indice dei contenuti

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

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali per la preparazione di GRI 2-7 — gratuiti con accesso email verificato. Inserisci una volta il codice che ti invieremo e usa download, link ai report e l'AI Assistant del Knowledge Hub per 24 ore.

Gratis · Accesso tramite email

01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione	Rischio	Evidenze da verificare
The employee population covers all GRI 2-2 reporting entities.	An entity or employee population is omitted or an out-of-scope entity is included.	GRI 2-2 entity list, legal employer register and entity-to-HRIS reconciliation.
Employees are distinguished from workers who are not employees.	Agency workers or contractors are classified as temporary employees solely because of assignment length.	Employment-relationship assessment and employee/non-employee classification.
Country classifications follow applicable national law or practice.	A single corporate label overrides national employment definitions.	Country-level legal definition mapping and HR sign-off.
Total employees are reported by gender and by region.	One required breakdown is absent or does not reconcile.	HRIS demographic and location extracts with reconciliations.
All five employee categories are reported by gender and by region.	A category is omitted, labelled immaterial or reported with only one breakdown.	Category-by-gender and category-by-region tables.
The counting method is stated and applied as described.	Headcount, FTE and other measures are mixed without explanation.	Approved methodology and calculation workbook.
The timing basis is stated and applied as described.	Period-end and average figures are mixed without explanation.	Dated extracts, monthly snapshots and averaging calculation.
Local definitions and mappings are documented.	Internal labels cannot be traced to the reported categories.	Country mapping table and local HR approvals.
Every table reconciles to primary HR data.	Subtotals or tables do not tie to the employee population.	HRIS/payroll reconciliation and exception log.
Overlapping categories are not added as mutually exclusive categories.	Permanent, temporary and non-guaranteed hours are incorrectly forced to sum to total employees.	Data model showing separate contract-duration, guaranteed-hours and working-time dimensions.
Significant fluctuations use a documented threshold.	Fluctuations are selected arbitrarily after results are known.	Approved threshold and period movement analysis.
Drivers of significant fluctuations reconcile to the net change.	The narrative explains only part of the employee movement.	Joiner/leaver bridge and deal, closure or restructuring records.
A direct statement is made when no significant fluctuations occurred.	Silence is mistaken for a no-fluctuation statement.	Approved disclosure draft and movement analysis.
Any missing information uses a permitted reason for omission.	A category is omitted as not material or privacy aggregation removes a required breakdown.	GRI content index, legal/privacy assessment and remediation plan where information is unavailable.

Lacune ricorrenti

Errori da evitare nella raccolta dei dati

‘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).

＋ Mostra 5 in più

Dove serve spesso un giudizio professionale

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.

＋ Mostra 4 in più

Esempi

Esempi illustrativi

Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno standard.

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.

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.

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

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.

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.

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

Report aziendali

Come le aziende rendicontano GRI 2-7 nella pratica

Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.

Report reali pubblicati

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

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

Confronta affiancati →

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

Professional Services · India · 2025 · p.90 ↗

Confronta affiancati →

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.

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

Confronta affiancati →

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.

Confronta affiancati →

✓ Knowledge Hub AI Assistant · Human-in-the-loop

Chiedi all’AI Assistant del Knowledge Hub di questa informativa

Get practical answers for your reporting context.

Prova Come preparo GRI 2-7? Quali dati devo raccogliere? Dove posso vedere un esempio da un report reale? Quali errori devo evitare?

Verifica la tua comprensione

Scenari da affrontare

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

DWho belongs in GRI 2-7?

Mostra la risposta modello →

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

DWhat is wrong?

Mostra la risposta modello →

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

DCan both be reported?

Mostra la risposta modello →

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

DWhat should the disclosure say?

Mostra la risposta modello →

Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

GRI

GRI 2-7

all’interno di GRI 2: General Disclosures

Apri la fonte ufficiale →

Guides that settle this question

GRI 2-5: spiegazione dell’assurance esterna: politica di assurance, ambito, livello, indipendenza del fornitore, limitazioni e checklist informativa →GRI 2: Informative generali 2021 — Guida completa ed errori comuni nella rendicontazione →Standard di settore GRI per gruppi diversificati: quando si applica più di uno Standard →

Correlati ed esplora

Entities included in the organization’s sustainability reporting → Scheda Workers who are not employees → Scheda Annual total compensation ratio → Scheda Collective bargaining agreements → Scheda Restatements of information → Scheda Sfoglia tutte le informative →

Altro in GRI 2 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

FAQ

Domande a cui risponde questa pagina

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?+

Approfondisci · GRI 2-7

Impara a preparare questa informativa dall’inizio alla fine

Questa pagina risolve un’informativa. La GRI Standards Certified Training — due giornate dal vivo, in bundle con un corso ESRS — percorre l’intero ciclo: temi materiali, datapoint, evidenze, Content Index e preparazione all’assurance, con esercizi sui tuoi dati.

Disponibile come due giornate di formazione dal vivo, online o in presenza a Londra, in bundle con un corso ESRS.

Scopri la formazione GRI (bundle ESRS) →

Come è costruita questa biblioteca 1.211 report pubblicati indicizzati 315.012 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti

	Report A	Report B	Report C
Punto dato 1	✓ p.213	poco chiaro	✓ p.87
Punto dato 2	✓ p.214	—	✓ p.90

Employees

Prima di iniziare

Informazioni chiave da preparare

Come prepararla

Request the employee population and GRI 2-7 breakdowns

Note che trasformano i dati in un’informativa

Strumenti e moduli per la preparazione

Per ogni affermazione, verifica le evidenze

Errori da evitare nella raccolta dei dati

Dove serve spesso un giudizio professionale

Esempi illustrativi

Come le aziende rendicontano GRI 2-7 nella pratica

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Requisiti GRI pertinenti e informative correlate

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Employees

Prima di iniziare

Informazioni chiave da preparare

Come prepararla

Request the employee population and GRI 2-7 breakdowns

Note che trasformano i dati in un’informativa

Strumenti e moduli per la preparazione

Per ogni affermazione, verifica le evidenze

Errori da evitare nella raccolta dei dati

Dove serve spesso un giudizio professionale

Esempi illustrativi

Come le aziende rendicontano GRI 2-7 nella pratica

Chiedi all’AI Assistant del Knowledge Hub di questa informativa

Controlla il tuo testo

Scenari da affrontare

Requisiti GRI pertinenti e informative correlate

Domande a cui risponde questa pagina

Impara a preparare questa informativa dall’inizio alla fine

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