GRI 404: Training and Education 2016 sets out reporting requirements on the topic of training and education. 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.
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 404 addresses the topic of training and education. This includes an organization’s approach to training and upgrading employee skills, and performance and career development reviews. It also includes transition assistance programs to facilitate continued employability, and the management of career endings due to retirement or termination.
These concepts are covered in key instruments of the International Labour Organization and the Organisation for Economic Co-operation and Development: see the References section of this Standard.
The disclosures in this Standard can provide information about an organization’s impacts related to training and education, and how it manages these impacts.
Effective date: 1 July 2018
Earlier adoption is encouraged.
GRI 404: Training and Education
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 404-1 Average hours of training per year per employee
Disclosure 404-2 Programs for upgrading employee skills and transition assistance programs
Disclosure 404-3 Percentage of employees receiving regular performance and career development reviews