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MetricWorkforce composition and labor relations

Employees who left the reporting organization

Measurement answer

What this metric measures

Distinct employees who left the reporting organization during the reporting period, retained by the source-reported departure scope and breakdowns without converting the flow into turnover or net workforce change.

Specification

Metric specification

Result format
Structured table
Unit
Employee departures (people)
Reporting basis
Reporting period or measurement date declared by the source method
Aggregation
Sum only non-overlapping rows with compatible populations, periods, definitions, units, and deduplication rules.
Pillar
Social
Topic
Workforce composition and labor relations
Controlled domain
Workforce
Entity type
Metric

Reporting boundary

Employee-only. The current ESRS aggregate includes the four named exit paths, but a reporter is not assumed to have disclosed each reason separately. Counts can be added only across mutually exclusive reason or geography rows after deduplication. Gender, age, geography and reason views are parallel breakdowns and are not summed together. A person leaving twice is counted once unless the source explicitly defines an event count rather than a distinct-person count.

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.

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 Disclosure

    European Sustainability Reporting Standards

    Source evidence
    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.
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    Source evidence
    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
    Open official framework source

Value structure

Dimensions and units

Unit
Employee departures (people)
Reporting basis
Reporting period or measurement date declared by the source method

Unit meaning: One unit is one distinct employee departure during the reporting period under the declared voluntary, involuntary, retirement, death-in-service, or other source-defined rule.

Table fields and units

  • Source profile and edition
  • Employee population
  • Aggregate departures, voluntary departure, dismissal, retirement, death in service or source-defined other reason
  • Reason completeness
  • Gender, age group, region, country and employee type only when reported
  • Reported value
  • Employee departures (people)
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Source profile and edition.
  • Employee population.
  • Aggregate departures, voluntary departure, dismissal, retirement, death in service or source-defined other reason.
  • Reason completeness.
  • Gender, age group, region, country and employee type only when reported.
  • Cumulative count rule.
  • Rehire rule.
  • Multiple-departure deduplication.
  • Reporting boundary.
  • Estimate or rounding status.
  • Reporting period.
  • Source and assurance status.

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

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 Employees who left the reporting organization.

    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 Employees who left the reporting organization.

    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.
  • Employee population.
  • Aggregate departures, voluntary departure, dismissal, retirement, death in service or source-defined other reason.
  • Reason completeness.
  • Gender, age group, region, country and employee type only when reported.
  • Cumulative count rule.
  • Rehire rule.
  • Multiple-departure deduplication.
  • Retain the exact measurement-source edition with every observation.
  • One unit is one distinct employee departure during the reporting period under the declared voluntary, involuntary, retirement, death-in-service, or other source-defined rule.

Record-specific limitations

  • Departures do not establish dissatisfaction, dismissal quality or voluntary turnover. Retirement and death in service are not voluntary resignations. Cross-border legal definitions, internal transfers, acquisitions, disposals, rehires and late payroll processing can change the result. The count does not show workforce size or exposure.

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.