GRI 404 Training & Education
GRI 404 covers employee training hours, skills development programmes, and performance review coverage. It is one of the most straightforward GRI topic standards to collect data for — most HR systems already track the underlying metrics.
GRI 404 covers employee training hours, skills development programmes, and performance review coverage. 404-1 Average hours of training per year per employee: Total training hours divided by total headcount, broken down by gender and employee category (senior management, middle management, professional, administrative, production etc.
The three GRI 404 disclosures
404-1 Average hours of training per year per employee: Total training hours divided by total headcount, broken down by gender and employee category (senior management, middle management, professional, administrative, production etc.).
404-2 Programmes for upgrading employee skills and transition assistance programmes: Description of programmes for skills upgrades — upskilling, reskilling, digital skills, leadership development. Also covers transition assistance for employees facing redundancy — outplacement, retraining, severance counselling.
404-3 Percentage of employees receiving regular performance and career development reviews: Total percentage, broken down by gender and employee category.
Mapping GRI 404 to ESRS S1-13
ESRS S1-13 requires: average training hours per employee per year (identical to GRI 404-1); percentage of employees who participated in regular performance and career development reviews (identical to GRI 404-3); and the types of training provided.
If you collect GRI 404 data, you satisfy ESRS S1-13 with no additional effort. The only ESRS S1-13 requirement without a direct GRI 404 equivalent is the breakdown of training expenditure — ESRS requests this but GRI 404 does not.
For CSRD reporters also using GRI: run a single data collection for ESRS S1-13 and extract GRI 404 disclosures from the same dataset.
Common data collection challenges
Informal training is frequently undercounted. Many HR systems capture formal training (classroom, e-learning) but miss on-the-job coaching, mentoring hours, and conference attendance. Define your training boundary clearly and apply it consistently year-over-year.
Employee category definitions vary significantly between companies. GRI 404 does not mandate a specific category structure — but once defined, it must be consistently applied. Align your GRI 404 categories with your ESRS S1 headcount categories to avoid double-handling.
Performance review coverage (404-3) requires careful definition of 'regular' — is annual sufficient? Quarterly check-ins? Clarify your policy and measure against it consistently.
Frequently asked questions
Do we include training for contractors in GRI 404-1?
No — GRI 404 covers employees only (those with employment contracts). Contractor training may be relevant for GRI 403-5 (OHS training) but is not included in GRI 404 averages.
What counts as a training hour?
Any structured learning activity — classroom, e-learning, on-the-job training with a defined curriculum, mentoring with a formal structure. Define your boundary in your methodology note and apply consistently. Informal corridor conversations do not count.
Our performance reviews are continuous — what percentage do we report?
Report the percentage of employees who received at least one formal documented performance review during the reporting year. Continuous feedback systems qualify if they produce a documented review. Define 'regular' in your methodology.