Disclosure focus
This disclosure asks an organisation to explain how it supports employees who take parental leave and what actually happens in practice. The focus is not just on whether a policy exists, but on the leave arrangements available, who can use them, and how the organisation tracks take-up and return to work across the workforce.
Practically, the report should cover the organisation’s full employee base rather than only a few well-supported sites or headline examples. It should show whether the approach is applied consistently across operations, and make clear any differences by location, contract type, or employee group where those affect access to parental leave or the way it is used.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 401-3 sub-elements (LRA working checklist)
Use a gender category for the data point.
Work out how many people who took parental leave were still with the organisation 12 months after coming back.
Work out how many people came back to work after parental leave during the reporting period.
Count everyone who took parental leave.
Count everyone who had a right to take parental leave.
How to prepare it
1Set the reporting boundary first: decide which workforce population and reporting period you will use, then apply that same scope consistently to every figure and rate in this disclosure.
2Define the eligibility rules in plain terms before counting anything: state who is treated as having access to parental leave, and make sure the same rule is used for all related totals.
3Gather the underlying records for each measure: the eligible headcount, the number who actually used leave, the number who came back during the period, and the number still employed 12 months later.
4Calculate the two percentages from the underlying counts, and check that the numerator and denominator match the way you have defined the leave population and the return-to-work cohort.
5Record any exclusions, adjustments, or changes in method, including why they were made and whether they affect comparability with prior periods.
6Review the final disclosure against the source material and your evidence pack to confirm the figures, wording, and scope are aligned before submission.
Request the data
Request parental leave metrics from HR systems
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
How many people were eligible for parental leave, how many used it, and how many came back and stayed employed after returning during the reporting period?
Use your organisation’s own people-policy and leave terminology first, then map it to the reporting labels. Keep the request in the language your HR team, payroll team, or people analytics team already uses, and check the source material before sign-off.
Weak request
Please send the GRI 401-3 parental leave disclosure data.
Why it fails: This is too framework-led and does not tell the owner what to pull from their systems, which period to use, which population is in scope, or how to calculate the follow-up measures. It also leaves the owner to guess the internal labels and the source of truth.
Better request
Could you pull the family leave figures for [reporting period] from [source system(s)] for the employees in scope? Please provide the number of employees eligible for the leave, the number who used it, the number who returned during the period after the leave ended, and the number from that return group who were still employed 12 months later, split by [your gender categories]. Please include the return and retention percentages, the counting basis, and any exclusions or manual corrections.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain how you defined the employee groups, how you counted eligibility, leave use, returns, and 12-month retention, and what period and employment status rules you applied when calculating the two rates.
Context note
Set out what the figures say about uptake of parental leave and how many people came back and remained employed a year later, so readers can judge both participation and longer-term retention.
Fluctuation statement
If any figure moved noticeably from the prior period, note the main operational reasons you can evidence, such as changes in workforce size, gender mix, leave eligibility, or the timing of returns.
Content index entry
GRI 401-3 Parental leave — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 401-3 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.
Common gaps
Mistakes to avoid when collecting the data
Wrong data owner
Chasing HR policy staff alone can miss the payroll or case-management owner who actually holds the leave records and return dates.
Framework language used in the request
Asking for the data in disclosure wording can confuse the business team, so they may send a report that does not match their own system fields.
Scope not pinned down
If you do not define which employee groups and locations are in scope, different teams may count different populations and the figures will not tie back.
Wrong time basis
Pulling figures from the wrong period, or using the date the leave was approved instead of the period the event happened in, distorts the counts.
Mixed counting method
Combining headcount, cases and full-time equivalent style measures in one extract can make the totals impossible to reconcile.
Source labels lost
Copying numbers into a spreadsheet without keeping the original system labels or case references makes it hard to trace each figure back to its source.
Groups merged that should stay separate
Putting all leave users into one bucket can hide the split between those entitled, those who actually took leave, those who came back, and those still employed later.
Evidence details missing
Saving only the final numbers, without the underlying report date, extract owner and file version, leaves no audit trail for review.
No sign-off trail
If the draft is not checked and approved by the people who own the source data, later corrections can overwrite the original figures without explanation.
Where judgement is often needed
Set the group boundary when the workforce changes mid-year
If a business is bought, sold, or reorganised during the period, explain which people are counted in the leave figures and use one cut-off rule consistently across the counts and rates.
Choose one local rule where country leave rules differ
Where leave entitlements vary by country or contract type, state the policy used to decide who is treated as eligible and apply that same rule across all locations.
Decide how to handle people close to the scope line
Make a clear call on workers such as fixed-term staff, part-time staff, agency workers, or others on atypical arrangements, then describe whether they are included and why.
Fix the timing basis for each count
State whether the numbers are taken at a point in time or built from events during the reporting period, and keep the same timing basis for entitlement, take-up, return, and later retention.
Use estimates only where records are incomplete
If some sites cannot provide exact figures, explain any estimate method, show which parts are estimated, and keep the approach consistent from one location to the next.
Round in a way that does not distort the rates
If headcounts are rounded, disclose the rounding rule and check that the rounded inputs still produce the reported percentages without creating obvious mismatches.
Aggregate carefully where privacy limits detail
When small teams or sensitive leave records cannot be shown separately, combine them into broader groups and say how the grouping affects the gender split and the leave totals.
Explain how you treat partial-year joiners and leavers
State whether people who joined or left during the year are included in the leave and return figures, and make sure the same inclusion rule is used in the numerator and denominator.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Retail
Synthetic example only: we report parental-leave take-up and return outcomes by gender, with the figures split between women and men. The rates shown are calculated from the relevant headcounts in each gender group, and the 12-month retention figure counts only those who had already come back and were still employed a year later.
This example shows how to present the gender split, the eligible population, leave take-up, return-to-work outcomes, and the two rates using internally consistent synthetic figures.
Illustrative (synthetic) example — Manufacturing
Synthetic example only: we set out parental-leave results by gender for our workforce, including who was eligible, who used the leave, who came back in the year, and who remained employed after 12 months. The return and retention percentages are based on the people who took leave in each gender group.
This example demonstrates the same disclosure for a different sector, with a different gender mix and consistent rate calculations.
Company reports
How companies report GRI 401-3
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Cogna Educação S.A.
Education Services · Brazil · 2024
Cogna Educação S.A.'s 2024 Relato Integrado report provides detailed data on parental leave, including the total number of employees entitled to parental leave (men: 22,265; women: 11,310; p.141) and those who took parental leave during the year (men: 93 to 115; women: 381 to 436; p.141). The report also specifies the duration of extended parental leave as six months for maternity and 20 days for other cases (p.158). However, while the report includes some context on employees returning to work after parental leave, it does not provide a clear headline value for this metric (p.141), and no percentage values related to parental leave return rates were found.
Abertis
Ground Transportation — Highways and Railtracks · Spain · 2024
Abertis' 2024 Annual Report provides detailed workforce data by gender, working time, and activity, including full-time and part-time breakdowns (p.224), and reports on employees with disabilities (p.218). It also includes parental leave statistics and retention rates after 12 months for men and women (p.164), and presents gender distribution percentages across various categories (p.234). However, the report lacks specific percentage values for some metrics and does not provide certain numeric values or percentages that might be relevant for a fuller understanding of gender diversity or inclusion outcomes.
Port of Melbourne
Water Transportation — Ports and Services · Australia · 2025
Port of Melbourne’s 2025 Sustainability Report provides detailed data on workforce composition, including full-time equivalent (FTE) counts by gender and part-time employee numbers on page 60, and percentages of female representation on the Board, in executive roles, and across all employees (p.60, p.24). The report also addresses workforce diversity and engagement with specific reference to gender and racial/ethnic group representation for executive management and other employees on page 67. However, the report lacks certain numeric and percentage values related to other diversity metrics, and some data relevant to shipping lines is noted as not applicable or outside the company’s control (p.67).
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Check your understanding
Scenarios to work through
A preparer is pulling together the year-end people metrics. One employee took family-related leave in the period, returned before the year closed, and is still on payroll 12 months later.
QWhich headcount figures and rates should be checked so the disclosure covers the full path from entitlement through leave, return, and later retention?
Reveal model answer →Hide answer ↑Capture the number of staff who could have used parental leave, the number who actually did, the number who came back during the reporting year after that leave finished, and the number of those returners who were still employed 12 months later. Then calculate the two percentages from those same groups: one for coming back to work and one for staying employed after return.
Why this matters · The disclosure follows the employee journey, so the counts and percentages must line up across entitlement, take-up, return, and later retention.
A HR system records leave by reason, but some records show only 'family leave' and do not separate parental leave from other absences. The preparer also has gender data for each person.
QHow should the preparer decide what to include, and what extra breakdown is needed?
Reveal model answer →Hide answer ↑Use only the cases that can be identified as parental leave, not a broader family-leave bucket unless it can be split cleanly. The figures also need a gender split, so the data should be organised by gender as well as by the parental-leave measures.
Why this matters · If the source data is too broad, it must be refined so the parental-leave figures and gender breakdown are both supportable.
At year-end, 18 employees were entitled to parental leave, 7 took it, 5 returned to work before the reporting date, and 4 of those 5 were still employed 12 months after returning. The preparer is unsure whether the return and retention percentages can be shown because one returner has not yet reached the 12-month point.
QCan the preparer report the rates now, and how should the incomplete 12-month case be handled?
Reveal model answer →Hide answer ↑Yes, the rates can be reported from the employees whose outcomes are known. The one returner who has not yet completed 12 months should not be counted in the 12-month retention figure until that period has actually elapsed; otherwise the later retention number would be overstated or based on an unfinished outcome.
Why this matters · Only include people in the later retention count once the 12-month post-return period is complete.
A group payroll team has figures for the parent company and two subsidiaries. One subsidiary uses a different leave policy, but all three entities are in the reporting boundary and the preparer wants one combined disclosure.
QWhat should the preparer check before combining the numbers, and what is the key risk if the policies differ?
Reveal model answer →Hide answer ↑Check that the same parental-leave definitions and counting approach are being used across the whole reporting boundary, so the totals are comparable and can be added together without distortion. If one entity treats the leave differently, the combined figures may mix unlike populations or outcomes, which would weaken the reliability of the disclosure.
Why this matters · Group totals are only meaningful when the underlying leave rules and counting method are consistent across the entities included.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
How do I use the GRI 401-3 Employment page to prepare a draft disclosure from scratch?+−
Start with the plain-language explainer, then work through the step-by-step preparation section and the listed datapoints. The page also gives draft-output prompts, so you can move from data collection to a first narrative and content-index line.
What data do I need to collect for GRI 401-3 Employment on this page?+−
The page says to prepare employee gender, parental leave eligibility, parental leave takers, return-to-work count, twelve-month retention, return rate, and retention rate. Use those as the core dataset before drafting the disclosure.
How should I set the scope and methodology for the GRI 401-3 Employment data on this page?+−
Use the step-by-step preparation section to decide what population and period your figures cover, then keep the approach consistent across the listed datapoints. The page is designed to help you document the method clearly enough for review and assurance.
Who should own the GRI 401-3 Employment data in practice?+−
The page is aimed at sustainability and ESG managers, HR teams, data owners, and assurance reviewers, so ownership should sit with the people who can explain the source data and the calculation approach. The evidence pack and assurance claims are there to help those owners prepare a reviewable file.
What evidence pack should I build for GRI 401-3 Employment assurance readiness?+−
The page includes an evidence pack with five items to support assurance readiness. Use it alongside the six assurance claims so you can show the source data, the checks performed, and the basis for the final numbers.
What are the common reporting gaps or mistakes to avoid for GRI 401-3 Employment?+−
The page lists common reporting gaps and mistakes, so it is useful as a pre-submission check before you finalise the disclosure. Review those points after you have populated the datapoints and before you draft the narrative.
How do I use the synthetic example disclosure on the GRI 401-3 Employment page?+−
Treat the example as a model for structure, not as a source of real figures. It shows how the quantitative table and narrative can be presented, and the numbers are internally consistent for illustration only.
What should I put in the draft narrative and content index for GRI 401-3 Employment?+−
The draft-output section gives visualisation ideas, narrative starters, and a GRI content-index line. Use those to turn your checked data into a concise draft that explains the figures and points readers to the right location in your report.
How do I use the Prep & Assurance workbook for GRI 401-3 Employment?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to support preparation and assurance readiness. Use it to organise the datapoints, evidence, and checks before you draft the disclosure.
Can I use the printable Library Card PDF to brief HR or the data owner on GRI 401-3 Employment?+−
Yes. The Download Centre includes a printable Library Card PDF, which is useful as a quick reference when you are coordinating data collection, review, and sign-off.
How does the ESRS S1 (Own Workforce) reference help me with GRI 401-3 Employment?+−
The page says ESRS S1 (Own Workforce) is the closest correspondence, so it can help you think about whether any data you collect is reusable across frameworks. It does not mean the reporting requirements are identical, so you still need to follow the page’s own guidance for this disclosure.
More questions this page can help with
GRI 401-3 Employment checklist for HR data owner and ESG managerGRI 401-3 Employment evidence pack items for assurance reviewGRI 401-3 Employment workbook download how to useGRI 401-3 Employment example disclosure table and narrative starterGRI 401-3 Employment common mistakes before submissionGRI 401-3 Employment data points employee gender parental leave retention rateGRI 401-3 Employment how to calculate return rate and retention rateGRI 401-3 Employment step by step preparation guidanceGRI 401-3 Employment assurance claims to verifyGRI 401-3 Employment content index line draftGRI 401-3 Employment from company reports examplesGRI 401-3 Employment ESRS S1 reusable data
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