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. 

The disclosures in this Standard can provide information about an organization’s impacts related to training and education, and how it manages these impacts.