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GRI 401: Employment·Disclosure GRI 401-1

New employee hires and employee turnover

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Status giuridico

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.

Apri la fonte ufficiale Global Reporting Initiative ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-08-03
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Standard

GRI 401: Employment

Disclosure GRI 401-1 · 2016

In vigore

2018-07-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-08-03

Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Per preparare questa informativa
6LRA preparation fields 6affermazioni da verificare 6aree di evidenza

Focus dell’informativa

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.

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

Prima di iniziare

Prima di iniziare

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

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
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
＋ Mostra i sotto-elementi di GRI 401-1 (checklist di lavoro LRA)

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

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

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.

Richiesta migliore

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.

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

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.

Nota di contesto

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.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 401-1 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community
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
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

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Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

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

GRI

GRI 401-1

all’interno di GRI 401: Employment

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Correlati ed esplora

Benefits provided to full-time employees that are not provided to temporary or parttime employees → SchedaParental leave → Scheda Sfoglia tutte le informative →

Altro in GRI 401 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · GRI 401-1

Impara a preparare questa informativa dall’inizio alla fine

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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