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GRI 401: Employment·Disclosure GRI 401-3

Parental leave

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 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.

Apri la fonte ufficiale Global Reporting Initiative ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-08-03

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 401-3 · 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

3LRA preparation fields 3affermazioni da verificare 3aree di evidenza

Focus dell’informativa

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.

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

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

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?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
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

＋ Mostra i sotto-elementi di GRI 401-3 (checklist di lavoro LRA)

Come prepararla

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.

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 401-3: 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.

Richiesta migliore

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

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

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 401-3 — 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: 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.

Pacchetto di evidenze da preparare

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.

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.

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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 401-3

all’interno di GRI 401: Employment

Apri la fonte ufficiale →

Correlati ed esplora

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

Impara a preparare questa informativa dall’inizio alla fine

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

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