Employee turnover rate by declared method
Measurement answer
What this metric measures
Source-reported employee turnover for the stated period, preserving the exact departure population, denominator basis and source-edition profile needed to interpret the percentage.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Employee turnover (%) under the declared method
- Reporting basis
- Reporting period or measurement date declared by the source method
- Aggregation
- Do not sum or arithmetically average reported percentages, rates, ratios, or averages; consolidate only from compatible component observations under a disclosed method.
- Pillar
- Social
- Topic
- Workforce composition and labor relations
- Controlled domain
- Workforce
- Entity type
- Metric
Reporting boundary
The percentage is non-additive. It is not arithmetically averaged across periods, jurisdictions or employee categories. A combined rate can be calculated only from compatible component numerators and denominators under a separately admitted method. Current all-employee, future permanent-employee and reporter-defined profiles remain separate series.
Cross-library identity
Library mappings and variants
These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.
- Different calculation methodPartial relationship; observations remain separate.Employee turnover rate profile for biotechnology and pharmaceuticals
- Different calculation methodPartial relationship; observations remain separate.Employee turnover rate profile for e-commerce
- Different calculation methodPartial relationship; observations remain separate.Employee turnover rate profile for health care delivery
- Different calculation methodPartial relationship; observations remain separate.Employee turnover rate profile for hotels and lodging
- Different calculation methodPartial relationship; observations remain separate.Employee turnover rate profile for multiline and specialty retailers
- Different calculation methodPartial relationship; observations remain separate.Employee turnover rate profile for professional and commercial service
- Different calculation methodPartial relationship; observations remain separate.Employee turnover rate profile for restaurants
- Different calculation methodPartial relationship; observations remain separate.Employee turnover rate profile for road transportation
- Different calculation methodPartial relationship; observations remain separate.Employee turnover share — S1-6
- Aggregate relationshipPartial relationship; observations remain separate.Total employee turnover during reporting period count — GRI 401-1, paragraph b
- Different calculation methodPartial relationship; observations remain separate.Total rate of employee turnover during reporting period — GRI 401-1, paragraph b
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated 1 January 2025 edition
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- S1-6 paragraphs 48-52 PDF pp205-206 and AR53-60 pp223-226; S1-7 paragraphs 53-57 p206 and AR61-65 pp226-227; S1-8 paragraphs 58-63 p207 and AR66-70 pp227-228; S1-14 AR89-90 pp231-232.
- Adopting DisclosureESRS S1
European Sustainability Reporting Standards
- Publisher
- EFRAG
- Edition
- Taxonomy entry point dated 22 December 2023; package published 30 August 2024
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- ESRS S1; S1-6; paragraph 50; datapoint S1-6_12; taxonomy concept esrs_PercentageOfEmployeeTurnover
- Adopting Disclosureemployee-turnover-rate
EU Voluntary Sustainability Reporting Standard
- Publisher
- European Commission / EFRAG
- Edition
- Commission delegated act adopted 3 July 2026; pending Official Journal publication
- Requirement
- Conditional
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- Annex I paragraph 58
- Adopting DisclosureGRI 401-1
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- Files published 19 June 2025; entry point dated 23 June 2025
- Requirement
- Not Specified
- Relationship
- Component Of
- Mapping outcome
- Cross Library Link
- Source locator
- GRI 401-1, paragraph b; taxonomy entry point dated 23 June 2025
- Adopting DisclosureSource evidence
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- 2016 edition
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- effective date and rights PDF pp1-2; Disclosure 401-1 p8; Standard Interpretation 1 p15
- Adopting DisclosureGRI 401-1
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- Files published 19 June 2025; entry point dated 23 June 2025
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- GRI 401-1, paragraph b; taxonomy entry point dated 23 June 2025
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
Value structure
Dimensions and units
- Unit
- Employee turnover (%) under the declared method
- Reporting basis
- Reporting period or measurement date declared by the source method
Unit meaning: A source-reported bounded percentage whose departure numerator, employee denominator, timing convention, and population are stated together.
Table fields and units
- Source profile and edition
- All employees, permanent employees or other declared scope
- Departure reason set
- Numerator availability
- Denominator value and measurement basis
- Reported value
- Employee turnover (%) under the declared method
- Measurement-source edition
- Assurance status
Published dimensions
- Source profile and edition.
- All employees, permanent employees or other declared scope.
- Departure reason set.
- Numerator availability.
- Denominator value and measurement basis.
- Average calculation method and observation frequency where applicable.
- Headcount/FTE status.
- Gender, age group, region, country and employee type only when reported.
- Reporting boundary.
- Estimate or rounding status.
- Reporting period.
- Source and assurance status.
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
P = (N ÷ D) × 100Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | qualifying numerator | Qualifying observations within the qualifying population and boundary defined for Employee turnover rate by declared method. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for Employee turnover rate by declared method. | Dimensionless |
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Commission Delegated Regulation (EU) 2023/2772, consolidated 1 January 2025
- Publisher
- European Commission
- Edition
- Consolidated 1 January 2025 edition
- Locator
- S1-6 paragraphs 48-52 PDF pp205-206 and AR53-60 pp223-226; S1-7 paragraphs 53-57 p206 and AR61-65 pp226-227; S1-8 paragraphs 58-63 p207 and AR66-70 pp227-228; S1-14 AR89-90 pp231-232.
Supports: Supports the measurement definition, boundary, and source-reported fields for Employee turnover rate by declared method.
Open official source - Measurement evidenceChecked 15 August 2026
GRI 401: Employment 2016
- Publisher
- Global Reporting Initiative
- Edition
- 2016 edition
- Locator
- effective date and rights PDF pp1-2; Disclosure 401-1 p8; Standard Interpretation 1 p15
Supports: Supports the measurement definition, boundary, and source-reported fields for Employee turnover rate by declared method.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Commission Delegated Regulation (EU) 2023/2772, consolidated 1 January 2025 — Consolidated 1 January 2025 edition; GRI 401: Employment 2016 — 2016 edition. Retain the exact source edition on every observation; later editions require a separate method profile.
- Source profile and edition.
- All employees, permanent employees or other declared scope.
- Departure reason set.
- Numerator availability.
- Denominator value and measurement basis.
- Average calculation method and observation frequency where applicable.
- Headcount/FTE status.
- Gender, age group, region, country and employee type only when reported.
- Retain the exact measurement-source edition with every observation.
- A source-reported bounded percentage whose departure numerator, employee denominator, timing convention, and population are stated together.
Record-specific limitations
- A similar percentage can result from different denominator choices. The rate does not isolate voluntary exits, employee sentiment, involuntary restructuring or retention. Seasonal staffing, acquisitions, disposals, internal transfers, deaths in service and averaging frequency can materially affect comparability.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.