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GRI 401: Employment·Disclosure GRI 401-3

Parental leave

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

Juridische status

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.

Officiële Global Reporting Initiative-bron openen ↗ Delen

Gepubliceerd paspoort

Laatst beoordeeld op 2026-08-03
RK Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Standaard

GRI 401: Employment

Disclosure GRI 401-3 · 2016

Van kracht

2018-07-01

Officiële bron: Openen ↗

Laatst beoordeeld

2026-08-03

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Voor deze disclosure
3LRA preparation fields 3beweringen te toetsen 3bewijsgebieden

Kern van de disclosure

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.

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.

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

Voordat u begint

Voordat u begint

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Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
＋ Subelementen van GRI 401-3 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.
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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Beter verzoek

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.

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Notities die gegevens tot een disclosure maken

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Methodenotitie

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

Contextnotitie

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.

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Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor GRI 401-3 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

Gratis · Community-leden
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧ 02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧ 03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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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Verwijzingen naar het raamwerk

Relevante GRI-vereisten en verwante disclosures

Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.

GRI

GRI 401-3

binnen GRI 401: Employment

Officiële bron openen →

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Verder verdiepen · GRI 401-3

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