Суть раскрытия
Control of work means that the organisation directs the work performed or controls the means or methods used to perform it. Control can be exercised solely by the organisation or shared with another organisation, such as a supplier, customer, employment agency, contractor or joint-venture partner. Explain how the control assessment was made.
The disclosure covers all qualifying workers performing work for the entities included in sustainability reporting under Disclosure 2-2. Start with those entities, remove employees reported under Disclosure 2-7, assess control for the remaining workers and remove duplicates across agency, procurement, access and timesheet systems.
Agency workers, apprentices, contractors, home workers, interns, self-employed persons, subcontractors and volunteers are possible examples, not automatic classifications. Labels such as temporary, seasonal, casual or outsourced do not determine employee status or control. Supplier personnel are outside the total when the organisation controls only the service outcome and not their work, means or methods.
Report the total number and describe the most common worker types, their contractual relationship with the organisation and the work they perform. State whether relationships are direct or indirect through a third party and identify the type of third party. A general description is sufficient; a quantitative breakdown by worker type is optional additional transparency.
Describe whether the total is headcount, FTE or another measure and whether it represents period end, an average or another timing basis. Do not add incomparable units without conversion or clear explanation. 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.
Describe significant fluctuations during and between reporting periods and report the threshold used to determine significance. If none occurred, a brief direct statement is sufficient. Explaining drivers such as seasonality, major projects or outsourcing changes is useful context but not a separate requirement.
If all workers performing work for the organisation are employees and there are no workers who are not employees, a brief statement confirming this is sufficient.
Reasons for omission are permitted for Disclosure 2-8. An informal exclusion note or a claim that a group is not material is insufficient. 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 five datapoints below are an LRA operational decomposition of the three requirements in Disclosure 2-8. They are not five 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, common worker types and contractual relationships
HR / Procurement / OperationsReport the total number of workers who are not employees and whose work is controlled by the organisation. Describe the most common worker types and whether each relationship is direct or indirect through an identified type of third party, such as an employment agency, contractor or subcontractor. 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, GRI 2-7 employee population, employment-status and control assessments, agency rosters, contractor registers and unique-worker reconciliation.
Риск People are included because they are off payroll, agency, temporary, seasonal, contracted or on site without testing both employment relationship and control of work.
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Work performed by the most common worker types
HR / Procurement / OperationsDescribe the work performed by the most common types of workers included in the total. A general description is sufficient; a numerical split by worker type is optional additional information, not a separate GRI requirement.
Доказательства Statements of work, role descriptions, supplier agreements, operational manager attestations and the approved worker-type mapping.
Риск Contract labels replace the description of actual work, or an optional numerical split is presented as mandatory while contractual relationships remain unexplained.
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Counting methodology
HR / Procurement / OperationsState whether the total is reported in headcount, FTE or another measure, explain assumptions and estimates, and ensure different units are not added into one total without conversion or explanation.
Доказательства Approved counting methodology, source extracts, duplicate-removal logic, FTE calculation and estimation method where used.
Риск Headcount, FTE and unique annual persons are mechanically added, or an estimate is reported without its method and limitations.
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Timing methodology
HR / Procurement / OperationsState whether the total is measured at period end, as an average across the reporting period or using another approach. Apply the basis consistently or identify and explain differences.
Доказательства Dated rosters, access records, monthly snapshots, averaging calculation and methodology approval.
Риск Period-end, average and anyone-active-during-the-year populations are combined as though directly comparable.
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Significant fluctuations
HR / Procurement / OperationsDescribe significant fluctuations during and between reporting periods, report the threshold used to determine significance and, where useful, explain principal drivers. State directly if none occurred.
Доказательства Approved threshold, monthly worker trend, project and supplier changes, acquisitions/disposals and a reconciliation of movement drivers.
Риск The disclosure uses an undefined material-change test, omits the threshold or leaves significant movements unexplained and unreconciled.
Прежде чем начать
- Have you started from every entity included under GRI 2-2 and removed confirmed GRI 2-7 employees?
- Has employment status been assessed under national law or practice rather than payroll or supplier labels?
- For each possible group, have you tested both direction of work and control of means or methods, including shared control?
- Are independent supplier personnel excluded only after a documented control assessment?
- Can direct and indirect contractual relationships, third-party types and actual work performed be described?
- Have agency, procurement, access and timesheet records been deduplicated into one comparable total?
- Are counting, timing, estimates, significant-fluctuation threshold and any reasons for omission 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?
- If all workers are employees, can the organisation support the brief no-workers statement?
Как это подготовить
Запросить данные
Identify workers who are not employees and assess control of work
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
Across the GRI 2-2 entities, which people are not employees, whose work does the organisation direct or whose means or methods does it control, and how should the resulting population, relationships, work, methods and fluctuations be reported?
Do not request a generic list of contractors or non-payroll people. Ask separately about employment relationship, direct or indirect contractual relationship, the third party, direction of work, control of means or methods, shared control and actual work performed.
Слабый запрос
Please send all non-payroll and contractor numbers.
Почему он не работает: It treats payroll and contract labels as classification rules and does not test employment relationship, control of work, duplicates, contractual relationship, work performed or methodology.
Более удачный запрос
For every GRI 2-2 entity, identify non-employees and document whether the organisation directs their work or controls its means or methods, including shared control. Reconcile the qualifying population in one unit and describe relationships, work, methods and fluctuations.
Шаблон официального письма
Subject: GRI 2-8 worker population and control assessment for [period] Dear [name/team], For every entity reported under GRI 2-2, please provide records of individuals performing work who are not included in the confirmed GRI 2-7 employee population. For each common group, identify the employment status, direct or indirect contractual relationship, relevant third-party type, work performed, who directs the work, who controls the means or methods, and whether control is shared. Please also provide the source systems, duplicate-removal logic, total in a consistent unit, headcount/FTE method, period-end/average basis, estimates, significant-fluctuation threshold and movement analysis. Do not classify people solely as contractor, temporary, seasonal, casual, agency or outsourced. Many thanks, [preparer name]
Короткая версия для Teams / Slack
Please provide the GRI 2-8 assessment for all GRI 2-2 entities: non-employee status, direction or control of means/methods, direct/indirect relationship and third party, work performed, reconciled total, methodology and significant fluctuations.
Отраслевые примеры
Construction
Контекст. Agency labour, subcontractors and self-employed trades on project sites.
Адаптированный запрос. For each worker group, identify the legal employer, who sequences and directs work, who sets work methods and equipment, whether control is shared, the direct or indirect relationship and the work performed.
Пример ответа. The project team returns a control matrix; independent subcontractor teams controlling their own methods are separated from workers whose work methods the organisation controls.
Retail and logistics
Контекст. Warehouse support from agencies and logistics providers.
Адаптированный запрос. Separate temporary employees under GRI 2-7 from agency warehouse workers and provider employees. For non-employees, document direction, control of means or methods, third party and counting basis.
Пример ответа. Agency workers under shared operational control enter GRI 2-8; independent logistics-provider personnel remain outside after documented assessment.
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, GRI 2-7 employee comparator, employment-status and control tests, duplicate-removal rules, unit, timing and any estimate.
Примечание о контексте
Describe common worker types, direct or indirect relationships, third-party types and work performed; explain why possible categories are included or excluded under the control test.
Заявление о колебаниях
State the significant-fluctuation threshold and qualifying changes, or state directly that none occurred. Keep optional driver explanations distinct from the three formal requirements.
Запись в указателе содержания
GRI 2-8 Workers who are not 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 2-8 бесплатно в течение 24 часов после подтверждения email. Ссылки на исходные отчёты остаются открытыми.
Проверка
Для каждого утверждения проверьте доказательства
The reporting population covers all entities included under GRI 2-2.
Риски A reporting entity or controlled worker population is missing.
Доказательства для проверки GRI 2-2 entity list and entity-to-worker-source reconciliation.
Employees and workers who are not employees are distinguished correctly.
Риски An employee is excluded from GRI 2-7 or double-counted in GRI 2-8.
Доказательства для проверки GRI 2-7 employee extract and employment-status assessment.
Employment relationship is assessed under national law or practice.
Риски Payroll or supplier labels are used as the legal-status test.
Доказательства для проверки Country legal assessment and HR/Legal approval.
Control of work is documented for each common worker type.
Риски Day-to-day direction is treated as the only control criterion.
Доказательства для проверки Control matrix covering direction and control of means or methods, including shared control.
Independent supplier workers are not included solely because they are on site.
Риски Worksite presence is confused with control of work.
Доказательства для проверки Supplier agreements, statements of work and operational control assessment.
The total reconciles to source systems.
Риски The reported number cannot be traced to rosters, access systems or procurement records.
Доказательства для проверки Source extracts and total reconciliation.
Duplicates across worker sources are removed.
Риски The same person appears in agency rosters, access records and supplier files.
Доказательства для проверки Unique-worker matching rules and duplicate exception log.
The most common worker types, relationships and work performed are described.
Риски A total is reported without the required general description.
Доказательства для проверки Approved worker-type and work-performed narrative.
Direct and indirect relationships and relevant third parties are identified.
Риски A generic supplier relationship obscures how workers are engaged.
Доказательства для проверки Contracts, agency agreements and third-party mapping.
Counting and timing methodologies are stated.
Риски Headcount/FTE or period-end/average is unclear or inconsistent.
Доказательства для проверки Approved methodology and dated calculation.
Estimates are identified and explained.
Риски An estimate is treated as exact or rejected despite unavailable exact data.
Доказательства для проверки Estimation method, sources, assumptions and limitations.
Significant fluctuations use a documented threshold.
Риски Changes are selected through an undefined materiality judgement.
Доказательства для проверки Approved threshold and movement analysis.
A direct statement is made when no significant fluctuations occurred.
Риски Silence is mistaken for a no-fluctuation statement.
Доказательства для проверки Approved disclosure and trend analysis.
Any unmet requirement uses a permitted reason for omission.
Риски A worker group is excluded as immaterial or through an informal methodology note.
Доказательства для проверки GRI content index and required omission explanation.
Пакет доказательств для подготовки
Типичные пробелы в отчётности
- ‘Non-payroll workers’ is used as the GRI 2-8 population even though payroll does not determine the employment relationship.
- All contractors are automatically included, or all outsourced workers are automatically excluded, without a control assessment.
- Agency workers are labelled temporary employees without checking which organisation is the employer.
- Seasonal or casual status is treated as proof that a person is not an employee.
- Control is tested only through day-to-day instructions, ignoring control over the means or methods of work and shared control.
- The disclosure does not explain how control of work was determined.
- Direct and indirect contractual relationships or the relevant third-party type are not described.
- Headcount, FTE and unique annual persons are added into a total with no common unit or explanation.
- A period-end figure is presented without explaining major seasonal variation.
- An estimate is rejected or presented without the estimation method and limitations.
- ‘Material changes’ is used instead of significant fluctuations and no threshold is reported.
- There is no direct statement when all workers are employees or when no significant fluctuations occurred.
- An exclusion is recorded only as an internal methodology choice instead of 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
- ‘Non-payroll workers’ is used as the GRI 2-8 population even though payroll does not determine the employment relationship‘Non-payroll workers’ is used as the GRI 2-8 population even though payroll does not determine the employment relationship.
- All contractors are automatically included, or all outsourced workers are automatically excluded, without a control assessmentAll contractors are automatically included, or all outsourced workers are automatically excluded, without a control assessment.
- Agency workers are labelled temporary employees without checking which organisation is the employerAgency workers are labelled temporary employees without checking which organisation is the employer.
- Seasonal or casual status is treated as proof that a person is not an employeeSeasonal or casual status is treated as proof that a person is not an employee.
- Control is tested only through day-to-day instructions, ignoring control over the means or methods of work and shared controlControl is tested only through day-to-day instructions, ignoring control over the means or methods of work and shared control.
- The disclosure does not explain how control of work was determinedThe disclosure does not explain how control of work was determined.
- Direct and indirect contractual relationships or the relevant third-party type are not describedDirect and indirect contractual relationships or the relevant third-party type are not described.
- Headcount, FTE and unique annual persons are added into a total with no common unit or explanationHeadcount, FTE and unique annual persons are added into a total with no common unit or explanation.
Нужно суждение
- Supplier personnel on sitePresence is not enough. Determine whether the organisation controls their work, means or methods rather than only the contracted service outcome.
- Temporary and seasonal workersFirst determine whether they are employees under GRI 2-7, agency workers potentially under GRI 2-8, or independent provider personnel.
- Shared controlDocument how control is divided with an agency, contractor, customer, supplier or joint-venture partner.
- Different source unitsDo not add headcount, FTE and unique annual persons without conversion; explain separate measures or use a reason for omission where required.
- Exact total unavailableUse the GRI-permitted estimate and rounding, explain sources, assumptions and limitations, and document actions to improve data.
- All workers are employeesReport the brief truthful statement permitted by GRI and retain the entity, employee and control-assessment evidence.
Примеры
Как это выглядит на странице отчёта
Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.
Across the GRI 2-2 reporting entities, the organisation identified people without an employment relationship and assessed whether it directed their work or controlled the means or methods used. The total is average monthly headcount for 2025. The numerical split by type is optional additional information.
Optional worker-type detail supporting a required total of 180 (workers)
| Worker type | Relationship | Control basis | Work performed | Average headcount |
|---|---|---|---|---|
| Agency cleaners | Indirect — cleaning agency | Shared control of methods and shifts | Cleaning and hygiene | 80 |
| Security personnel | Indirect — security contractor | Shared control of site procedures | Access control and security | 40 |
| Self-employed technicians | Direct service contracts | Organisation specifies installation methods | Equipment installation | 20 |
| Site logistics workers | Indirect — logistics contractor | Organisation controls sequencing and methods | Internal materials movement | 40 |
Agency cleaners and security personnel are included because work methods, site procedures and scheduling are controlled jointly with service providers. Self-employed technicians are directly engaged and follow organisation-specified installation methods. Equipment-supplier technicians performing standard maintenance under the supplier’s own methods are excluded. The threshold is 20% or 25 workers; no significant fluctuation occurred.
After reconciling all GRI 2-2 reporting entities to the GRI 2-7 employee population and assessing external service providers, the organisation concluded that all workers performing work for it are employees. It therefore reports: ‘All workers performing work for the organisation are employees. The organisation has no workers who are not employees and whose work it controls.’
Workers who are not employees and whose work is controlled (workers)
| Reported measure | Headcount | Method |
|---|---|---|
| Total | 0 | Control assessment across all GRI 2-2 entities |
External consultancy firms control their own teams and methods; the organisation controls only the service outcomes. The conclusion and control assessment are retained as evidence. A brief truthful no-workers statement is sufficient under GRI Guidance.
Лестница качества
- Базовый
We used 180 contractors in 2025.
- Лучше
We had an average monthly headcount of 180 workers who were not employees and whose work we controlled in 2025.
- Лучший
Across all GRI 2-2 entities, we assessed employment relationship and control of work, reported an average monthly headcount of 180, described the common direct and third-party worker types and work performed, documented duplicate removal and estimates, and applied the stated significant-fluctuation threshold.
Проверьте себя
Сценарии для разбора
Agency cleaners and security-provider personnel work on site.
Warehouse pickers are reported in headcount and specialist technicians in FTE.
Period-end headcount is 90, but monthly numbers ranged from 60 to 140.
Workers rose from 200 to 280 after a new engineering project.
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.
Interconexión Eléctrica S.A. E.S.P.
Partial
REN - Redes Energéticas Nacionais, SGPS, S.A.
Partial
ASE Technology Holding Co., Ltd.
Strong| Поле | Interconexión Eléctrica S.A. E.S.P. | REN - Redes Energéticas Nacionais, SGPS, S.A. | ASE Technology Holding Co., Ltd. |
|---|---|---|---|
| Total, common worker types and contractual relationships | Частично | Частично | Не найдено |
| Work performed by the most common worker types | Частично | Не найдено | Не найдено |
| Counting methodology | Не найдено | Частично | Не найдено |
| Timing methodology | Частично | Не найдено | Частично |
| Significant fluctuations | Не найдено | Не найдено | Частично |
Спросите ИИ-ассистента Центра знаний об этом раскрытии
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 2-8
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
Include all people who do not have an employment relationship with the reporting organisation and whose work is controlled by an entity included under GRI 2-2. Document how control was determined.
No. Payroll is evidence, not the definition. Test the employment relationship under national law or practice and then test control of work.
Assess whether the organisation directs the work or controls the means or methods used to perform it. Control can be sole or shared with another organisation.
No. These are possible worker types. Include an individual only after confirming no employment relationship with the reporting organisation and control of the work.
No. GRI requires one total and a general description of the most common worker types, contractual relationships and work performed. A numerical split by type is optional additional information.
A brief statement confirming that all workers performing work for the organisation are employees and that there are no workers who are not employees is sufficient, if true.
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.
Do not mechanically add headcount, FTE and unique annual persons. Convert to a common unit or report and explain separate measures; use a formal reason for omission if the required total cannot be reported.
State the threshold, describe qualifying fluctuations during and between periods and, where useful, explain the drivers. If none occurred, say so directly.
No. Materiality does not define the GRI 2-8 population. If a requirement cannot be met, identify it and use a permitted reason for omission with the required explanation in the GRI content index.