Суть раскрытия
Report the total number of employees with separate breakdowns by gender and by region. Also report permanent, temporary, non-guaranteed hours, full-time and part-time employees, with every one of those five categories broken down by gender and by region.
Permanent and temporary describe contract duration; non-guaranteed hours describes whether minimum or fixed hours are guaranteed; full-time and part-time describe working time. Non-guaranteed hours employees can overlap with permanent or temporary employees, depending on national law and practice, so these categories must not automatically be added together as if they were mutually exclusive.
Gender is reported as specified by employees themselves. GRI’s example presentation uses Female, Male, Other and Not disclosed. A region can be a country, city, operating area or world region; choose a level that gives meaningful insight and apply it consistently.
Where definitions differ between countries, apply national law or practice to calculate country-level permanent, temporary, non-guaranteed hours, full-time and part-time figures, then aggregate the country-level data to organisation-wide totals and explain the approach.
Describe whether the figures are headcount, FTE or another measure and whether they are period-end, averages or use another timing basis. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.
Add context needed to interpret the figures and describe significant fluctuations during and between reporting periods. Report the threshold used to decide what is significant. If there were no significant fluctuations, a brief direct statement is sufficient.
Reasons for omission are permitted for Disclosure 2-7, but ‘not material’ is not a permitted reason. Address every required category: report zero or state that the category does not exist, or identify the unmet requirement and use a permitted reason—Not applicable, Legal prohibitions, Confidentiality constraints, or Information unavailable / incomplete—with the explanation required by GRI 1 in the content index.
The 22 datapoints below are an LRA operational decomposition of the five requirements in Disclosure 2-7. They are not 22 separate GRI requirements.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику GRI.
Подготовить
Что собрать до написания
Отмечайте каждое поле по мере поступления доказательств. Владельцы — команды, у которых обычно хранятся исходные файлы.
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Total number of employees
HR / People AnalyticsReport all employees who perform work for the entities included in sustainability reporting under GRI 2-2. Determine employee status from the employment relationship under applicable national law or practice, not from payroll or worksite presence alone. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.
Доказательства GRI 2-2 entity list, legal employer register, HRIS extract and payroll reconciliation.
Риск Agency workers, contractors or employees of out-of-scope entities are mixed into the employee population.
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Total employees by gender
HR / People AnalyticsBreak the total employee population down by gender as specified by employees themselves. Preserve Other and Not disclosed where applicable and reconcile the categories to the total.
Доказательства HRIS self-identification extract, gender-category mapping and reconciliation to total employees.
Риск The breakdown forces binary categories, omits employees who did not disclose gender, or does not reconcile to the total.
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Total employees by region
HR / People AnalyticsBreak the total employee population down by a consistently applied and meaningful region level, such as country, city, operating area or world region.
Доказательства HRIS location extract, documented regional mapping and reconciliation to total employees.
Риск The geographic basis changes between tables or aggregation removes the required regional breakdown.
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Permanent employees
HR / People AnalyticsReport the total number of permanent employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on indefinite employment.
Доказательства Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.
Риск Permanent employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.
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Permanent employees by gender
HR / People AnalyticsBreak permanent employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.
Доказательства HRIS category and self-identification extract with a reconciliation to the category total.
Риск The gender split uses a different population or classification from the permanent employees total.
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Permanent employees by region
HR / People AnalyticsBreak permanent employees down by the documented region level, using the same employee population and category definition as the reported total.
Доказательства HRIS category and location extract with a documented regional mapping and reconciliation.
Риск The regional split uses a different population, location rule or category definition from the permanent employees total.
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Temporary employees
HR / People AnalyticsReport the total number of temporary employees, applying the relevant national-law or national-practice definition at country level. This is a contract duration measure based on limited-duration employment.
Доказательства Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.
Риск Temporary employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.
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Temporary employees by gender
HR / People AnalyticsBreak temporary employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.
Доказательства HRIS category and self-identification extract with a reconciliation to the category total.
Риск The gender split uses a different population or classification from the temporary employees total.
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Temporary employees by region
HR / People AnalyticsBreak temporary employees down by the documented region level, using the same employee population and category definition as the reported total.
Доказательства HRIS category and location extract with a documented regional mapping and reconciliation.
Риск The regional split uses a different population, location rule or category definition from the temporary employees total.
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Non-guaranteed hours employees
HR / People AnalyticsReport the total number of non-guaranteed hours employees, applying the relevant national-law or national-practice definition at country level. This is a guaranteed-hours status measure based on no guaranteed minimum or fixed hours.
Доказательства Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.
Риск Non-guaranteed hours employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.
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Non-guaranteed hours employees by gender
HR / People AnalyticsBreak non-guaranteed hours employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.
Доказательства HRIS category and self-identification extract with a reconciliation to the category total.
Риск The gender split uses a different population or classification from the non-guaranteed hours employees total.
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Non-guaranteed hours employees by region
HR / People AnalyticsBreak non-guaranteed hours employees down by the documented region level, using the same employee population and category definition as the reported total.
Доказательства HRIS category and location extract with a documented regional mapping and reconciliation.
Риск The regional split uses a different population, location rule or category definition from the non-guaranteed hours employees total.
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Full-time employees
HR / People AnalyticsReport the total number of full-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on full-time employment.
Доказательства Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.
Риск Full-time employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.
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Full-time employees by gender
HR / People AnalyticsBreak full-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.
Доказательства HRIS category and self-identification extract with a reconciliation to the category total.
Риск The gender split uses a different population or classification from the full-time employees total.
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Full-time employees by region
HR / People AnalyticsBreak full-time employees down by the documented region level, using the same employee population and category definition as the reported total.
Доказательства HRIS category and location extract with a documented regional mapping and reconciliation.
Риск The regional split uses a different population, location rule or category definition from the full-time employees total.
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Part-time employees
HR / People AnalyticsReport the total number of part-time employees, applying the relevant national-law or national-practice definition at country level. This is a working-time arrangement measure based on part-time employment.
Доказательства Country-level HRIS contract and working-time extracts, legal definition mapping and total reconciliation.
Риск Part-time employees are mapped from internal labels without checking national definitions, or workers who are not employees are included.
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Part-time employees by gender
HR / People AnalyticsBreak part-time employees down by gender as specified by employees themselves, using the same employee population and category definition as the reported total.
Доказательства HRIS category and self-identification extract with a reconciliation to the category total.
Риск The gender split uses a different population or classification from the part-time employees total.
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Part-time employees by region
HR / People AnalyticsBreak part-time employees down by the documented region level, using the same employee population and category definition as the reported total.
Доказательства HRIS category and location extract with a documented regional mapping and reconciliation.
Риск The regional split uses a different population, location rule or category definition from the part-time employees total.
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Counting methodology
HR / People AnalyticsState whether each figure is reported in headcount, FTE or another measure. Use a consistent method where practicable and identify and explain any different method.
Доказательства Approved headcount/FTE methodology, source-field definitions and calculation reconciliation.
Риск Headcount and FTE are mixed or the measure is not stated.
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Timing methodology
HR / People AnalyticsState whether each figure is measured at period end, as an average across the period or using another timing approach, and explain any differences between tables.
Доказательства Extraction dates, monthly snapshots, averaging calculation and methodology approval.
Риск Period-end and average values are presented as comparable without explanation.
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Context necessary to understand the data
HR / People AnalyticsExplain the employment model and differences between categories, genders or regions, including seasonal work, acquisitions, disposals, site changes or other factors needed to interpret the figures.
Доказательства HR commentary, workforce plans, deal and restructuring records, and approved reporting note.
Риск The tables are technically complete but give a misleading picture without employment-model or period context.
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Significant fluctuations
HR / People AnalyticsDescribe significant fluctuations during and between reporting periods, report the threshold used to determine significance and explain the principal drivers. State directly if none occurred.
Доказательства Documented threshold, monthly movement analysis, joiner/leaver data and acquisition, disposal, closure or restructuring records.
Риск Only the closing balance is shown, the threshold is absent, or the drivers do not reconcile to the net movement.
Прежде чем начать
- Have you reconciled the employee population to every entity reported under GRI 2-2?
- Have local HR teams classified employees under national law or practice rather than payroll labels alone?
- Are agency workers, contractors and other non-employees kept separate for GRI 2-8 where applicable?
- Are contract duration, guaranteed-hours status and working-time arrangement stored as separate dimensions?
- Can every employee measure be reported separately by employee-specified gender and by a documented region level?
- Are headcount/FTE, period-end/average, estimates and country mappings documented?
- If exact figures are not available, will the organisation report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and explain the estimation method and its limitations?
- Is the significant-fluctuation threshold approved and can principal drivers reconcile to the net movement?
- Will absent categories be reported as zero and unavailable information handled through a permitted reason for omission?
Как это подготовить
Запросить данные
Request the employee population and GRI 2-7 breakdowns
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
Which individuals are employees of the GRI 2-2 reporting entities under national law or practice, and what are the required gender, region and employee-type figures, methodologies, context and significant fluctuations?
Ask for source-system fields and local labels, but require country HR teams to map them to national-law or national-practice definitions. Request agency workers and other non-employees separately for GRI 2-8; do not include them automatically as temporary employees.
Слабый запрос
Please provide workforce numbers by contract type.
Почему он не работает: It does not identify the GRI 2-2 entities, distinguish employees from other workers, request both gender and region views, or capture national definitions, methodology and fluctuations.
Более удачный запрос
Please provide the employee population for the GRI 2-2 entities and all six employee measures, each by gender and region, using country-level national definitions. Keep non-employees separate and include methodology, context, significant-fluctuation threshold and movement reconciliation.
Шаблон официального письма
Subject: GRI 2-7 employee data request for [period] Dear [name/team], Please provide employee data for every entity included in sustainability reporting under GRI 2-2. Identify employees using the employment relationship under applicable national law or practice; provide agency workers and other non-employees separately for GRI 2-8. Please provide total employees and permanent, temporary, non-guaranteed hours, full-time and part-time employees, with each measure broken down separately by gender and by region. Include source-system references, country definition mappings, headcount/FTE and period-end/average methodology, estimates, context, the significant-fluctuation threshold and a reconciliation of significant movements. If a category is absent, report zero. Flag unavailable information for formal reason-for-omission review rather than describing it as not material. Many thanks, [preparer name]
Короткая версия для Teams / Slack
Please send the GRI 2-7 employee pack for the GRI 2-2 entities: total plus all five employee categories, each by gender and region, with national definitions, methodology, context and significant-fluctuation analysis. Keep agency workers/non-employees separate for GRI 2-8.
Отраслевые примеры
Retail
Контекст. Stores in several countries with seasonal hiring.
Адаптированный запрос. Provide employees by contract duration, guaranteed-hours status and working-time arrangement for every in-scope store and entity, by gender and country, with monthly averages and seasonal movement context.
Пример ответа. Country HR returns separate employee tables and a seasonal movement bridge; agency labour is routed to GRI 2-8.
Manufacturing
Контекст. Multi-site business using agency labour.
Адаптированный запрос. Provide permanent, temporary, non-guaranteed hours, full-time and part-time employees by gender and region. Provide agency workers and other non-employees in a separate GRI 2-8 file after employment-relationship review.
Пример ответа. Plant HR returns employee-only tables, national definition mappings and a separate non-employee worker register.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.
Примечание о методике
State the GRI 2-2 entity scope, employee definition, national definition mapping, headcount/FTE measure, period-end/average timing and any estimates.
Примечание о контексте
Explain why temporary, non-guaranteed hours and part-time employment are used and any meaningful gender or regional differences, seasonality or structural change.
Заявление о колебаниях
State the threshold for significant fluctuations, reconcile the principal drivers to the net movement and state directly if no fluctuation exceeded the threshold.
Запись в указателе содержания
GRI 2-7 Employees — [location/page]. For any unmet requirement: [requirement] — [permitted reason for omission] — [required explanation].Центр загрузок
Инструменты и формы для подготовки
Скачивайте инструменты подготовки GRI 2-7 бесплатно в течение 24 часов после подтверждения email. Ссылки на исходные отчёты остаются открытыми.
Проверка
Для каждого утверждения проверьте доказательства
The employee population covers all GRI 2-2 reporting entities.
Риски An entity or employee population is omitted or an out-of-scope entity is included.
Доказательства для проверки GRI 2-2 entity list, legal employer register and entity-to-HRIS reconciliation.
Employees are distinguished from workers who are not employees.
Риски Agency workers or contractors are classified as temporary employees solely because of assignment length.
Доказательства для проверки Employment-relationship assessment and employee/non-employee classification.
Country classifications follow applicable national law or practice.
Риски A single corporate label overrides national employment definitions.
Доказательства для проверки Country-level legal definition mapping and HR sign-off.
Total employees are reported by gender and by region.
Риски One required breakdown is absent or does not reconcile.
Доказательства для проверки HRIS demographic and location extracts with reconciliations.
All five employee categories are reported by gender and by region.
Риски A category is omitted, labelled immaterial or reported with only one breakdown.
Доказательства для проверки Category-by-gender and category-by-region tables.
The counting method is stated and applied as described.
Риски Headcount, FTE and other measures are mixed without explanation.
Доказательства для проверки Approved methodology and calculation workbook.
The timing basis is stated and applied as described.
Риски Period-end and average figures are mixed without explanation.
Доказательства для проверки Dated extracts, monthly snapshots and averaging calculation.
Local definitions and mappings are documented.
Риски Internal labels cannot be traced to the reported categories.
Доказательства для проверки Country mapping table and local HR approvals.
Every table reconciles to primary HR data.
Риски Subtotals or tables do not tie to the employee population.
Доказательства для проверки HRIS/payroll reconciliation and exception log.
Overlapping categories are not added as mutually exclusive categories.
Риски Permanent, temporary and non-guaranteed hours are incorrectly forced to sum to total employees.
Доказательства для проверки Data model showing separate contract-duration, guaranteed-hours and working-time dimensions.
Significant fluctuations use a documented threshold.
Риски Fluctuations are selected arbitrarily after results are known.
Доказательства для проверки Approved threshold and period movement analysis.
Drivers of significant fluctuations reconcile to the net change.
Риски The narrative explains only part of the employee movement.
Доказательства для проверки Joiner/leaver bridge and deal, closure or restructuring records.
A direct statement is made when no significant fluctuations occurred.
Риски Silence is mistaken for a no-fluctuation statement.
Доказательства для проверки Approved disclosure draft and movement analysis.
Any missing information uses a permitted reason for omission.
Риски A category is omitted as not material or privacy aggregation removes a required breakdown.
Доказательства для проверки GRI content index, legal/privacy assessment and remediation plan where information is unavailable.
Пакет доказательств для подготовки
Типичные пробелы в отчётности
- ‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees.
- Agency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicable.
- Only total headcount is reported, or the data are broken down by gender but not region (or vice versa).
- ‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees.
- Permanent, temporary and non-guaranteed hours employees are added as though all three categories were mutually exclusive.
- Headcount versus FTE or period-end versus average is not stated.
- A global corporate definition is used without applying national law or practice at country level.
- Gender reporting is limited to Female and Male without explaining Other or Not disclosed categories and employee self-identification.
- Seasonality, temporary employment or regional differences are presented without the context needed to understand them.
- No threshold is reported for significant fluctuations, or ordinary employee movement is confused with a GRI 2-4 restatement.
- A required category is omitted because it is said to be not material.
- Privacy aggregation removes a required gender or regional breakdown without a formal reason for omission.
Где черновики идут не так
Ошибки, которых стоит избегать, и где нужно суждение
Слева — что составители делают не так при сборе данных; справа — где придётся принять и объяснить суждение.
Ошибки, которых стоит избегать
- ‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees‘Workforce’ or ‘staff’ is used for the GRI 2-7 population, creating a risk that contractors or agency workers are included as employees.
- Agency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicableAgency workers are treated as temporary employees without first assessing the employment relationship; non-employees belong under GRI 2-8 where applicable.
- Only total headcount is reported, or the data are broken down by gender but not region (or vice versa)Only total headcount is reported, or the data are broken down by gender but not region (or vice versa).
- ‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees‘Zero-hours employees’ is used instead of the broader required category of non-guaranteed hours employees.
- Permanent, temporary and non-guaranteed hours employees are added as though all three categories were mutually exclusivePermanent, temporary and non-guaranteed hours employees are added as though all three categories were mutually exclusive.
- Headcount versus FTE or period-end versus average is not statedHeadcount versus FTE or period-end versus average is not stated.
- A global corporate definition is used without applying national law or practice at country levelA global corporate definition is used without applying national law or practice at country level.
- Gender reporting is limited to Female and Male without explaining Other or Not disclosed categories and employee self-identificationGender reporting is limited to Female and Male without explaining Other or Not disclosed categories and employee self-identification.
Нужно суждение
- Different national definitionsApply national law or practice at country level, aggregate the resulting figures and explain the approach.
- Agency and contingent labourAssess the employment relationship first; route workers who are not employees to GRI 2-8 where applicable.
- Overlapping categoriesKeep non-guaranteed hours separate from contract duration so an employee can be represented correctly in both dimensions.
- Exact figures unavailableUse GRI-permitted rounding for estimates and explain the basis under 2-7-c.
- Small gender or regional populationsAvoid identifiable detail, but do not remove required breakdowns without a formal confidentiality reason for omission.
- Different methods across tablesUse a consistent method where practicable; otherwise identify and explain every counting and timing basis clearly.
- Employee movement versus restatementReport workforce movement under 2-7-e. Use GRI 2-4 only when previously published data are recalculated or corrected.
Примеры
Как это выглядит на странице отчёта
Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.
The figures are headcount at 31 December 2025. Gender is shown as specified by employees. Contract duration, guaranteed-hours status and working-time arrangement are separate dimensions; non-guaranteed hours employees overlap with permanent or temporary employees and must not be added to those two rows.
Employees by gender — headcount at 31 December 2025 (employees)
| Employee measure | Female | Male | Other | Not disclosed | Total |
|---|---|---|---|---|---|
| Total employees | 420 | 360 | 10 | 10 | 800 |
| Permanent employees | 350 | 315 | 8 | 7 | 680 |
| Temporary employees | 70 | 45 | 2 | 3 | 120 |
| Non-guaranteed hours employees | 45 | 40 | 2 | 3 | 90 |
| Full-time employees | 250 | 240 | 5 | 5 | 500 |
| Part-time employees | 170 | 120 | 5 | 5 | 300 |
The organisation uses a 10% or 50-employee threshold for significant fluctuations. Permanent plus temporary equals total employees; full-time plus part-time equals total employees; non-guaranteed hours is a separate, potentially overlapping measure. Seasonal production explains temporary and non-guaranteed hours arrangements. No fluctuation exceeded the stated threshold.
The figures are average monthly headcount for 2025, calculated from twelve month-end snapshots. Region means country cluster and is applied consistently. Non-guaranteed hours is a separate status that overlaps with contract duration.
Employees by region — average monthly headcount for 2025 (employees)
| Employee measure | North America | Europe | Asia-Pacific | Total |
|---|---|---|---|---|
| Total employees | 220 | 180 | 100 | 500 |
| Permanent employees | 190 | 150 | 80 | 420 |
| Temporary employees | 30 | 30 | 20 | 80 |
| Non-guaranteed hours employees | 20 | 25 | 5 | 50 |
| Full-time employees | 180 | 140 | 80 | 400 |
| Part-time employees | 40 | 40 | 20 | 100 |
Employee numbers fell from 540 to 500. The reconciled bridge is: site closure −100; new shared-service centre +60; net movement −40. The organisation’s significant-fluctuation threshold is 5% or 25 employees, so the fluctuation and its drivers are reported.
Лестница качества
- Базовый
We had 800 staff at year-end.
- Лучше
We had 800 employees at 31 December 2025, reported in headcount and broken down by gender and region.
- Лучший
We report all employees of the GRI 2-2 entities in headcount at 31 December 2025, with separate gender and region tables for total, permanent, temporary, non-guaranteed hours, full-time and part-time employees; national definitions, context and the significant-fluctuation threshold are explained.
Проверьте себя
Сценарии для разбора
Payroll lists 420 employees, 35 agency workers and 18 contractors.
The draft treats permanent, temporary and non-guaranteed hours as three rows that must add to total employees.
One table uses period-end headcount and another uses average FTE.
Employees fell from 540 to 470. A site closure removed 130 and a new centre added 60.
Реальные отчёты
How 3 companies report it
Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.
Aena S.M.E., S.A.
Strong
Firstsource Solutions Limited
Partial
Taiwan Cooperative Financial Holding Co., Ltd.
Unverified| Поле | Aena S.M.E., S.A. | Firstsource Solutions Limited | Taiwan Cooperative Financial Holding Co., Ltd. |
|---|---|---|---|
| Total number of employees | Не найдено | Частично | Частично |
| Total employees by gender | Не найдено | Частично | Частично |
| Total employees by region | Не найдено | Не найдено | Частично |
| Permanent employees | Не найдено | Частично | Частично |
| Permanent employees by gender | Не найдено | Частично | Частично |
| Permanent employees by region | Не найдено | Не найдено | Частично |
| Temporary employees | Не найдено | Не найдено | Частично |
| Temporary employees by gender | Не найдено | Не найдено | Частично |
| Temporary employees by region | Не найдено | Не найдено | Частично |
| Non-guaranteed hours employees | Не найдено | Не найдено | Частично |
| Non-guaranteed hours employees by gender | Не найдено | Не найдено | Частично |
| Non-guaranteed hours employees by region | Не найдено | Не найдено | Частично |
| Full-time employees | Не найдено | Не найдено | Частично |
| Full-time employees by gender | Не найдено | Не найдено | Частично |
| Full-time employees by region | Не найдено | Не найдено | Частично |
| Part-time employees | Не найдено | Не найдено | Частично |
| Part-time employees by gender | Не найдено | Не найдено | Частично |
| Part-time employees by region | Не найдено | Не найдено | Частично |
| Counting methodology | Не найдено | Частично | Частично |
| Timing methodology | Не найдено | Частично | Частично |
| Context necessary to understand the data | Не найдено | Не найдено | Частично |
| Significant fluctuations | Частично | Не найдено | Частично |
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Получайте практические ответы с учётом вашей задачи по отчётности.
Проверить свой текст
Вставьте один или два абзаца. Фрагмент используется только для этой проверки и не сохраняется в диалоге.
Сравнение с компаниями использует примеры в этой карточке, а не частоту по корпусу отчётов.
Рекомендация, а не заверение
Ссылки на стандарты
Соответствующие требования GRI и смежные раскрытия
GRI
GRI 2-7
в составе GRI 2: General Disclosures
Guides that settle this question
Связанное и другое
Больше в GRI 2 →Открыть полный каталог →Искать по всем раскрытиям →
FAQ
Вопросы, на которые отвечает эта страница
Use the entities included in sustainability reporting under GRI 2-2. Within those entities, include individuals who have an employment relationship with the organisation under applicable national law or practice and reconcile that population to HRIS and payroll.
Not automatically. First determine whether each person has an employment relationship with the reporting organisation. Agency workers who are not its employees are generally reported under GRI 2-8 where applicable.
Permanent and temporary describe contract duration. Non-guaranteed hours describes whether minimum or fixed hours are guaranteed and can overlap with permanent or temporary status. Keep these dimensions separate.
Use gender as specified by employees themselves. Where relevant, present Female, Male, Other and Not disclosed and do not force an employee into a category they did not specify.
A region can be a country, city, operating area or world region. Choose a level that provides meaningful insight, document it and apply it consistently to every required table.
No. If the organisation has no employees in a category, report zero or state that the category does not exist. If required information cannot be reported, use a permitted reason for omission and the required explanation in the GRI content index.
Yes. If exact figures are not available, the organisation can report to the nearest ten, or to the nearest hundred where the number is greater than 1,000, and must explain the estimation method and its limitations.
Use a consistent methodology wherever practicable. If different counting or timing methods are used, identify and explain each one clearly so the figures are not mistaken for like-for-like measures.
State the threshold used, describe fluctuations during and between periods, and reconcile principal drivers to the net change. If none exceeded the threshold, say so directly.
No. A fluctuation in employee numbers is reported under GRI 2-7-e. GRI 2-4 applies only when previously published information is recalculated or corrected.