Biblioteca delle disclosureGuida pratica per ogni informativa di rendicontazione

GRI 404: Training and Education·Disclosure GRI 404-1

Average hours of training per year per employee

Q: For GRI 404-1, what data points should I gather before I start drafting the disclosure?

The page says to prepare three core datapoints: gender split, worker category and average training hours. Use those as the starting set for your data request and check they are available for the same reporting period and scope.

Q: How do I use the step-by-step preparation section for GRI 404-1 in practice?

Use it as a working checklist to move from the plain-language explainer to the datapoints, then to methodology, evidence and draft output. It is designed to help you prepare the disclosure rather than just describe it.

Q: What should I decide about scope and methodology for the GRI 404-1 training and education page?

The page is set up to help you define what population is included, how worker categories are treated and how the average training hours are calculated. Keep those choices consistent across the datapoints and explain them clearly in the draft.

Q: Who should own the GRI 404-1 data collection and sign-off process?

The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person who can confirm the source data and methodology. In practice, that usually means one named owner for the data and one reviewer for assurance readiness.

Q: What evidence should I include in the GRI 404-1 assurance pack?

The page includes an evidence pack with five items and five assurance claims to verify. Use those to show the source data, the calculation approach and the checks that support the final figures.

Q: What are the five assurance claims on the GRI 404-1 page and how do I use them?

The page says there are five claims to verify, each with a claim, risk and evidence prompt. Use them as a control list to test whether the disclosure is supported, where it could go wrong and what documents prove it.

Q: What are the common reporting gaps or mistakes on the GRI 404-1 page?

The page lists common reporting gaps and mistakes so you can check for missing scope, unclear methodology or weak evidence before drafting. Use that section as a pre-submission quality check.

Q: How do I turn the GRI 404-1 data into a draft disclosure?

The page includes draft-output support with visualisation ideas, narrative starters and a GRI content-index line. Use those to turn the prepared data into a short, readable draft and then tailor the wording to your organisation.

Q: How should I use the GRI 404-1 workbook download to prepare the disclosure?

The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the datapoints, evidence and assurance checks before you finalise the draft.

Q: What is the printable Library Card for GRI 404-1 used for?

The Download Centre also includes a printable Library Card in .pdf format. It is a quick reference aid for the disclosure, useful when you want the key points in one place while you work through the data and evidence.

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 GRI.

Apri la fonte ufficiale GRI Confronta report reali → ↗ Condividi

Passaporto pubblicato

Revisione in attesa

··· In revisione Revisione editoriale in corso Predisposto a partire da fonti ufficiali e da evidenze di report pubblicati. Non è ancora registrato un approvatore, quindi la pagina non riporta una firma. Usala insieme alla fonte ufficiale GRI finché la revisione è in corso.

Standard

GRI 404: Training and Education

Disclosure GRI 404-1 · 2016

In vigore

2018-07-01

Fonte ufficiale: Apri ↗

Ultima revisione

—

Materiale didattico LRA · Non emesso né approvato da GRI

Per preparare questa informativa

3campi da preparare 5affermazioni da verificare 5aree di evidenza 3esempi da report

Focus dell’informativa

This disclosure asks an organisation to report the average amount of training each employee receives over a year. In practice, it is about showing how much learning and development time is being provided, rather than listing every course or training event. The figure should be presented in a way that lets readers understand the overall level of training support across the workforce.

The practical focus is on how broadly training is covered across the organisation. A useful question is whether the average reflects all employees and all relevant parts of the business, or only selected sites, functions, or programmes. The reporting should make clear the scope used so readers can judge whether the number represents training across operations or only a more limited set of activities.

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 decided which staff groups you will include, and whether you are splitting the figures by gender and by job level or type? Are you using the same reporting period for everyone, and is the training count based on that period only? Can you trace the training hours back to a source record, such as attendance logs, learning system data, or signed records? Have you fixed what counts as training in your organisation, so the same definition is used across all teams and locations? Will the average be worked out from employee-level training hours, rather than from a team total or another proxy?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
Gender split	Capture the gender categories used for the workforce disclosure, using the same definitions and labels as the underlying people data.	HRIS workforce extract, diversity reporting definitions, and any self-identification guidance used to classify staff.	HR / People Analytics
Worker category	Capture the employee groupings used for reporting, with each person assigned to the correct workforce category under the organisation’s own classification rules.	HRIS employee master data, workforce segmentation rules, and payroll or contract records used to assign categories.	HR / People Operations
Training hours average	Capture the average number of training hours completed by employees during the reporting period, based on the same employee set and time window used in the training records.	Learning management system reports, training attendance logs, and the calculation workbook showing the average and the employee count used.	L&D / HR Analytics

＋ Mostra i sotto-elementi di GRI 404-1 (checklist di lavoro LRA)

Come prepararla

Set the reporting boundary first: decide which employee groups and locations are in scope for this disclosure, and keep that scope consistent across the figures or narrative you will present.

Define the categories you will use before collecting data. Use clear internal labels for gender and employee groupings so the same terms are applied throughout the calculation or explanation.

Gather the supporting records for the period you are reporting on. Pull together the source evidence that shows the training time for employees, along with the underlying workforce breakdowns needed to present the disclosure.

Work out the reported result from the evidence, or prepare the narrative if the disclosure is being explained in words. Make sure the final output reflects the average training time for employees during the reporting period.

Record any exclusions, restatements, or changes in method. Explain what was left out, what changed from the prior period if anything did, and why the reported approach is the one being used.

Check the draft against the official source before sign-off. Confirm that the scope, category labels, evidence trail, and final wording all match the underlying requirement and that nothing material has been missed or added.

Richiedi i dati

Request the training-hours data from People Analytics

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

What training time did each employee group record during the reporting period, split by gender and employee category?

Use your organisation’s own labels first, then map them to the reporting categories. For example, if you use job family, grade, population, or workforce segment internally, ask for those terms and translate them later into the disclosure wording. Keep the request in the language the data owner already uses.

Richiesta debole

Please provide the GRI 404-1 data showing the evidence needed for GRI 404:GRI 404-1, split by gender and employee category.

Perché non funziona: It uses framework language rather than the organisation’s own terms, and it does not tell the owner which system, population, grouping labels, or calculation basis to use. That makes the response harder to prepare and harder to check.

Richiesta migliore

Please send the training-hours extract for [period] from [system], using your usual workforce group labels. Include gender, employee category, total training hours, average hours per employee, the population covered, the calculation method, and any exclusions or assumptions. We will map your labels later. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off.

Modello di e-mail formale

Subject: Request for training-hours data for sustainability reporting

Hi [Name],

Could you please share the training-hours extract for [reporting period] from [source system], using the workforce groups you normally report internally?

We need the data broken down by:
- gender
- employee category / workforce segment
- total training hours recorded in the period
- average hours per employee for each group

Please also include:
- the population covered
- the definition of training used in the extract
- the calculation method
- the extract date and source system
- any exclusions, assumptions, or data quality notes

If your team uses different internal labels, please send those as-is and we will map them later. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off.

Thanks,
[Your name]

Versione breve per Teams / Slack

Hi [Name] — could you send the training-hours extract for [period] from [system], split by your usual workforce groups plus gender? Please include the method, population covered, exclusions, and extract date. We’ll map your internal labels later. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off.

Esempi di settore

Retail

Contesto. A store-based workforce with full-time, part-time, and seasonal staff recorded in an LMS and HR system.

Richiesta adattata. Please send the learning-hours extract for [period] from [LMS/HR system], split by your usual staff groups such as store, warehouse, and head office, plus gender. Include total learning hours, average hours per person, the population covered, and any exclusions such as agency staff or one-off induction sessions. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off.

Esempio di risposta. Returned table shows: gender; staff group; headcount; total learning hours; average hours per person. Notes state that agency staff were excluded and that induction was included for new starters only.

Manufacturing

Contesto. A site-based workforce with production, maintenance, and office teams, where training is tracked through a learning platform and local spreadsheets.

Richiesta adattata. Please provide the training-time extract for [period] from [system], using the site’s normal workforce categories such as production, maintenance, and support teams. Split by gender and include total hours, average hours per employee, the calculation method, and any items not counted, such as toolbox talks or external conferences. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off.

Esempio di risposta. Returned table shows: gender; workforce category; headcount; total training hours; average hours per employee. Notes explain that toolbox talks were excluded and that only completed courses in the learning platform were counted.

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

Define the employee groups and gender categories used, and state that the figures show the average training time per person during the reporting period.

Nota di contesto

These figures show how much learning time different parts of the workforce received on average, helping readers see whether development time is spread evenly or concentrated in particular groups.

Dichiarazione sulle variazioni

If the averages moved materially from the prior period, explain whether this was driven by changes in headcount mix, training availability, programme design, or other operational factors.

Voce dell’indice dei contenuti

GRI 404-1 Average hours of training per year per employee — [location / page] / [notes]

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 404-1 — 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
We built the coverage figure from the employee records we held for the reporting year, and we split the workforce by sex and by job group using our internal HR coding.	The assurer may test whether the grouping logic was applied consistently, whether any staff were left out, and whether the categories used in the published figure match the source records.	HR headcount extract for the reporting period; workforce coding guide or data dictionary showing sex and job-group fields; reconciliation from source records to the published figure; sample employee files or system screenshots confirming the assigned codes.
For the disclosed workforce breakdown, we used the same cut-off date and the same employee population across all tables, and we excluded only people outside the defined reporting boundary.	The assurer may probe boundary decisions, duplicate counting, treatment of leavers and joiners, and whether the same population was used consistently across the disclosure.	Reporting boundary memo; population definition used for the disclosure; dated headcount report; joiner/leaver logs; reconciliation showing how the final population was derived; evidence of any exclusions and the reason for them.
We calculated the training-hours figure from attendance logs and learning-system records, then checked the total and the average before publication.	The assurer may question whether the underlying hours were complete and accurate, whether the average was calculated correctly, and whether the published number was rounded or adjusted without support.	Training attendance records; learning-management-system export; calculation workbook showing total hours and average; rounding policy or calculation note; review sign-off from the preparer and checker; exception log for missing or corrected records.
Where records were incomplete, we used documented estimates or replacements only after review, and we kept a clear audit trail from the original source to the final figure.	The assurer may test whether estimates were justified, whether substitutions were applied consistently, and whether the audit trail is strong enough to support the published result.	Data-quality issue log; estimate methodology or replacement rule; approval evidence for any manual adjustments; version history of the calculation file; source-to-report traceability schedule.
Before release, we ran a final consistency check against prior-period data, internal management reports, and the narrative in the report so the published figure agreed with the supporting schedules.	The assurer may look for unexplained movements, mismatches between tables and narrative, and weak review controls before sign-off.	Pre-publication review checklist; variance analysis versus prior period and management reporting; final proof of the report; sign-off emails or approval form; evidence of any corrections made after review.

Pacchetto di evidenze da preparare

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Lacune ricorrenti nella rendicontazione

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.

Lacune ricorrenti

Errori da evitare nella raccolta dei dati

Wrong ownerChasing the learning team alone can miss the payroll, HRIS, or local people lead who actually holds the headcount and training records.

Framework language firstAsking for the metric in reporting jargon can confuse the business owner, so they send a different training summary than the one used internally.

Scope left vagueIf you do not pin down which worker groups are in or out, teams may include contractors, interns, or leavers by mistake.

＋ Mostra 6 in più

Dove serve spesso un giudizio professionale

Set the people base before you calculate the averageDecide which workers sit in the headcount for the period, explain any inclusions or exclusions at the margins, and keep the same basis across the training total and the people count.

Handle joiners and leavers on a consistent time basisChoose whether to count only time actually employed in the period or to annualise part-year service, then state that approach so the average is not distorted by mid-year starts or exits.

Agree one training-hour definition across countries and functionsWhere local records treat learning time differently, map those differences to one group-wide rule, describe the conversion used, and note any country-specific exceptions.

＋ Mostra 5 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 — Retail banking

During the year, we tracked learning time by gender and by staff group, and we report the average number of training hours per person for each slice.
- Women: managers 18 hours, specialists 14 hours, support staff 10 hours.
- Men: managers 16 hours, specialists 12 hours, support staff 9 hours.

This example shows how a reporter can break learning time down by gender and employee group, while keeping the figures internally consistent and clearly labelled as illustrative.

Illustrative (synthetic) example — Food manufacturing

We measured development time across our workforce and present the mean hours per employee, split by gender and job level.
- Women: senior leaders 22 hours, supervisors 15 hours, production operatives 11 hours.
- Men: senior leaders 20 hours, supervisors 13 hours, production operatives 10 hours.

This example demonstrates a second plausible way to present the same information, using a different sector and different staff categories while still showing the average training time by gender.

Report aziendali

Come le aziende rendicontano GRI 404-1 nella pratica

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

Report reali pubblicati

Indra Sistemas, S.A.

Software and Services · Spain · 2025

Apri il report →

Indra Sistemas, S.A.'s Sustainability Report 2025 provides several relevant data points, including the calculation of the gender pay gap as "[average male salary - average female salary] / [average male salary]" on page 118, average remuneration by employee category with figures from 25,950 to 35,103 on page 119, and the average number of training hours per employee ranging from 16.0 to 22.8 on page 114. The report also includes employee numbers by category and gender (p.93) and part-time employee percentages by category and gender (p.266). However, it does not clearly present a comprehensive gender pay gap figure or detailed analysis beyond the formula, and some contract type data remain unclear (p.94).

Firstsource Solutions Limited

Professional Services · India · 2025

Apri il report →

Firstsource Solutions Limited’s ESG Report FY 2024-25 provides detailed data on employee distribution by age and management level, showing numbers for permanent employees across categories such as top, middle, junior, and non-management on page 124. The report also includes gender breakdowns of permanent employees, with figures for male, female, and others on page 90, and training hours data indicating an average of 17.27 learning hours per associate on page 103. However, some data points such as internal hires by gender and training hours by gender are mentioned in the source trail but not clearly detailed in the main report pages provided, leaving some aspects of workforce composition and development less explicit.

Temenos AG

Software and Services · Switzerland · 2025

Apri il report →

Temenos AG’s Sustainability Report 2025 provides detailed data on employee turnover rates by gender and region, with turnover defined according to GRI standards (p.54). The report also includes workforce composition by employee category and gender (p.51), as well as average training hours by gender during the 2025 talent review cycle (p.55). However, while there is demographic data on diversity groups (p.52), the report does not clearly present turnover rates broken down by diversity categories or provide comprehensive training participation rates across all employee groups.

Confronta affiancati →

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Scenari da affrontare

A preparer is compiling the learning and development note for a group with three staff segments: senior managers, office staff, and field staff. The training log shows different totals for women and men in each segment, and some people joined part-way through the year.

DHow should the preparer present the figures so the note is usable and not misleading?

Mostra la risposta modello →

A company has a mix of permanent employees, fixed-term staff, and agency workers. The HR system records training for everyone, but the reporting team is unsure whether to combine all of them into one average.

DWhich people should be included when calculating the average training hours for this disclosure?

Mostra la risposta modello →

The training register shows 120 employees in one category. Ninety employees each completed 8 hours of training, while 30 employees completed none. The team is unsure whether the zero-hour group should be left out because it makes the average look lower.

DShould employees with no training be included in the average, and how is the figure worked out?

Mostra la risposta modello →

A preparer has separate spreadsheets for women and men, but one category has only two employees and the other has 200. The team wonders whether it is acceptable to report only the larger group because the smaller one is easy to identify.

DWhat should the preparer do when a group is very small but still part of the employee breakdown?

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 404-1

all’interno di GRI 404: Training and Education

Apri la fonte ufficiale →

Correlati ed esplora

Programs for upgrading employee skills and transition assistance programs → Scheda Percentage of employees receiving regular performance and career development reviews → Scheda Sfoglia tutte le informative →

Altro in GRI 404 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

FAQ

Domande a cui risponde questa pagina

For GRI 404-1, what data points should I gather before I start drafting the disclosure?+

How do I use the step-by-step preparation section for GRI 404-1 in practice?+

What should I decide about scope and methodology for the GRI 404-1 training and education page?+

Who should own the GRI 404-1 data collection and sign-off process?+

What evidence should I include in the GRI 404-1 assurance pack?+

What are the five assurance claims on the GRI 404-1 page and how do I use them?+

What are the common reporting gaps or mistakes on the GRI 404-1 page?+

How do I turn the GRI 404-1 data into a draft disclosure?+

How should I use the GRI 404-1 workbook download to prepare the disclosure?+

What is the printable Library Card for GRI 404-1 used for?+

Can I reuse GRI 404-1 data for ESRS S1 (Own Workforce)?+

Altre domande in cui questa pagina può aiutare

GRI 404-1 training and education: what should I ask HR for first?How do I check whether my GRI 404-1 average training hours are ready for assurance?What evidence do I need for GRI 404-1 gender split and worker category data?How do I avoid common mistakes when drafting GRI 404-1 training and education?What should go into a GRI 404-1 evidence pack?How do I use the GRI 404-1 narrative starters in a report draft?What does the GRI 404-1 plain-language explainer help me decide?How do I build a GRI 404-1 content index line from the page?Where can I find real company report examples for GRI 404-1?How do I use the synthetic example disclosure on the GRI 404-1 page?What is the closest ESRS reference for GRI 404-1 and can I reuse the data?Who should review the GRI 404-1 workbook before submission?

Approfondisci · GRI 404-1

Impara a preparare questa informativa dall’inizio alla fine

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

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Gratis · LRA Community

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Punto dato 1	✓ p.213	poco chiaro	✓ p.87
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Average hours of training per year per employee

Passaporto pubblicato

Prima di iniziare

Informazioni chiave da preparare

Come prepararla

Request the training-hours data from People Analytics

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 404-1 nella pratica

Chiedi all’assistente IA di Study Studio di questa informativa

Scenari da affrontare

Requisiti GRI pertinenti e informative correlate

Domande a cui risponde questa pagina

Impara a preparare questa informativa dall’inizio alla fine

Contattaci