New employee hires and employee turnover

Kern van de disclosure

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.