[영문]Traditionally the factors affecting retirement are correlated with individual difference variables such as level of income, health issues and caring responsibilities. Studies have shown how these factors interact to predict the individual retirement process. However, the demand-side factors which structure opportunities for older workers have been somewhat less studied. This paper explores the employer role in retirement. By investigating the experience of employees and retirees from three organisations this article demonstrates that the employing organisation's policies and practices are key to understanding retirement transitions. In the conclusion the impact of forthcoming age discrimination legislation is considered.