Employees G4-10-b Methodology

In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Sustainability Reporting Standards (GRI standards). This is the methodology for G4-10-a, which has been superseded by GRI 102-8. The new GRI 102-8 metric can be found here:

About

This metric is based on the Global Reporting Initiative (GRI) G4 Guidelines. It covers part of the requirements of Indicator G4-10. 'Report the total number of employees by employment type'. This disclosure is broader than depicted within the metric description. It also asks for: relevant information related to the total number of employees by employment contract and gender (G4-10-a), number of permanent employees by employment type and gender (G4-10-b), workforce by employees and supervised workers and by gender (G4-10-c), workforce by region and gender (G4-10-d), portion of the organization’s work is performed by workers who are legally recognized as self-employed, or by individuals other than employees or supervised workers(G4-10-e), and variations in employment numbers(G4-10-f).

Employment type are 'full time' and 'part-time'. A ‘full-time employee’ is defined according to national legislation and practice regarding working time (such as national legislation defines that ‘full-time’ means a minimum of nine months per year and a minimum of 30 hours per week). A ‘part-time employee’ is an employee whose working hours per week, month, or year are less than ‘full-time’.

The size of a workforce provides insight into the scale of impacts created by labor issues. Breaking down the workforce by employment type, employment contract, and region (region refers to ‘country’ or ‘geographical area’) demonstrates how the organization structures its human resources to implement its overall strategy. It also provides insight into the organization’s business model, and offers an indication of job stability and the level of benefits the organization offers. Breaking down this data by gender enables an understanding of gender representation across an organization, and of the optimal use of available labor and talent. As a basis for calculations in several Indicators, the size of the workforce is a standard normalizing factor for many other Indicators. A rise or fall in net employment, evidenced by data reported over the course of three or more years, is an important element of the organization’s contribution to the overall economic development and sustainability of the workforce.

Methodology

This metric is looking for the total number of permanent part-time employees:

For WikiRate researchers:
Companies who align reports to GRI’s Sustainability Reporting Standards often include a GRI Content Index or Annex where GRI disclosures, with GRI codes, are listed.

  • Use the GRI Index, CTRL F, Command F or search button on source preview to search for this index and metrics within the report

  • Use G4 codes, G3 codes or keywords to quickly find values, keeping in mind that some companies report on the metric using different terms, e.g. G4-10, permanent part-time employees, permanent part-time workforce or permanent part-time contracts

  • Always check the metric question and methodology for the unit of measure or currency - researchers may need to carry out calculations or conversions before entering the final metric value

  • Add comments documenting exactly where within the source you found the information (page number) and include details of simple or complex calculations or conversions made to determine the metric value

  • If you are unable to locate a metric value in a source you can search for additional sources where the data is available and add a new source

Further guidance on how to research values for GRI-based metrics is available here, including detailed guidance on adding, editing and Checking metric values.

 

Global Reporting Initiative compliance guidance for companies:

To calculate total permanent full and part-time employees - G4-10-b:

  • Identify the contract type and full-time and part-time status of employees based on the definitions under the national laws of the country where they are based.

Unless there has been a material change in the reporting period, numbers as at the end of the reporting period are used.