Employees Entitled to Parental Leave (G4-LA3-a) 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In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Sustainability Reporting Standards (GRI standards). This is the methodology for G4-LA3, which has been superseded by GRI 401-3. The new GRI 401-3 metrics can be found here:

About

This metric is based on the Global Reporting Initiative (GRI) G4 Guidelines. It covers one of the requirements of Indicator G4-LA3 – ‘Return to work and retention rates after parental leave, by gender’.

Many countries have introduced legislation to provide parental leave. The aim of the legislation is to allow employees to take leave and return to work to the same or a comparable position.

The application of legislation varies according to interpretation by government, employers and employees. Many women are discouraged from taking leave and returning to work by employer practices that affect their employment security, remuneration and career path. Many men are not encouraged to take the leave to which they are entitled.

Equitable gender choice for maternity and paternity leave, and other leave entitlements, can lead to the greater recruitment and retention of qualified staff, and boost employee morale and productivity. Men’s uptake of paternity leave options can indicate the degree to which an organization encourages fathers to take such leave. More men taking advantage of leave entitlements has a positive effect for women in taking such leave without prejudicing their career path.

Definitions:

Employee - An individual who is, according to national law or practices, recognized as an employee of the organization.

Parental leave - Leave granted to men and women workers on the grounds of the birth of a child.

Methodology

These metrics are looking for:

a. Total number of employees that were entitled to parental leave, by gender.

b. Total number of employees that took parental leave, by gender.

c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender.

d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.

e. Return to work and retention rates of employees that took parental leave, by gender

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.

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