GRI 401: Employment 2016 sets out reporting requirements on the topic of employment. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic.
Please note that GRI 401: Employment 2016 includes a Standard Interpretation on how to calculate the rates of new employee hires and employee turnover. An organization is not required to comply with clause 2.1 in GRI 401 (‘The reporting organization shall use the total employee numbers at the end of the reporting period to calculate the rates of new employee hires and employee turnover’). See page 14 of GRI 401 for more information.
In the context of the GRI Standards, the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates.
GRI 401 addresses the topic of employment. This includes an organization’s approach to employment or job creation, that is, an organization’s approach to hiring, recruitment, retention and related practices, and the working conditions it provides. GRI 401 also covers the employment and working conditions in an organization’s supply chain.
An employment relationship is a legal relationship between a worker and an organization that confers rights and obligations to both parties. This relationship is usually the means for determining whether employment or labor law is applicable or whether commercial law is applicable.
These concepts are covered in key instruments of the International Labour Organization, the Organisation for Economic Co-operation and Development, and the United Nations: see the References section of this Standard.
The disclosures in this Standard can provide information about an organization’s impacts related to employment, and how it manages them.
Conditions of work are also covered in detail in other Standards:
- GRI 402: Labor/Management Relations
- GRI 403: Occupational Health and Safety
- GRI 404: Training and Education
- GRI 405: Diversity and Equal Opportunity
- GRI 406: Non-discrimination
In addition, Disclosure 102-8 in GRI 102: General Disclosures requires information on employees and other workers performing an organization’s activities, such as the total number of employees by employment contract (permanent and temporary), by gender.
Effective date: 1 July 2018
GRI 401: Employment
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 401-1 New employee hires and employee turnover
Disclosure 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
Disclosure 401-3 Parental leave