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معيار مسحوب
سحبت GRI المعيار GRI 412: Human Rights Assessment 2016 ولا يمكن استخدامه في التقارير المنشورة في 1 يناير، 2023 أو بعده.
GRI withdrew this Topic Standard with the GRI Universal Standards 2021, mandatory for all reporting published on or after 1 January 2023. Its content was revised and incorporated into the Universal Standards, where human-rights reporting applies to every reporter rather than to a separate material topic.
أفصح عن ذلك ضمن: GRI 2-23 · GRI 2-24 · GRI 2-25 · GRI 2-26 · GRI 3-3
نُبقي هذه الصفحة للرجوع إليها. هي سجل لمتطلب متقاعد، وليست إرشادات إعداد. GRI, 'GRI Universal Standards 2021: Frequently Asked Questions' (Dec 2022), Q20 and Q1 ↗
GRI 412: Human Rights Assessment·Disclosure GRI 412-1
Operations that have been subject to human rights reviews or impact assessments
سجل لما كان يطلبه هذا الإفصاح حين كان ساريًا، محفوظ لمن يعملون على تقارير أُعدّت وفقه. ليس إرشادات إعداد: لم يعد المتطلب موجودًا في معايير Global Reporting Initiative.
بطاقة النشر
المراجعة قيد الانتظار
···
قيد المراجعة
المراجعة التحريرية جارية
أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف.
استخدمها إلى جانب المصدر الرسمي لـ Global Reporting Initiative ريثما تكتمل تلك المراجعة.
المعيار
GRI 412: Human Rights Assessment
Disclosure GRI 412-1 · 2016
آخر مراجعة
—
مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative
لإعداد هذا الإفصاح
جوهر الإفصاح
Disclosure 412-1 requires the total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, broken down by country.
An operation can qualify through a human rights review or a human rights impact assessment; both are not required. A generic operational, financial, environmental, compliance or supplier audit qualifies only if it substantively reviews the operation's human rights impacts.
Calculate the percentage using operations subject to a qualifying review or impact assessment as the numerator and total operations in the relevant country population as the denominator. Document what counts as an operation and apply the reporting-period basis consistently.
Findings, responses, review type and supplier coverage can be useful context but do not replace the required country-level number and percentage.
تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.
قبل أن تبدأ
قبل أن تبدأ
قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.
الإعداد
المعلومات الأساسية المطلوب إعدادها
| حقل الإعداد | ما يجب تسجيله | إشارة إلى الدليل | الجهة المسؤولة |
|---|---|---|---|
| Country and total operations | Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus. | Approved source records, calculations and review evidence supporting country and total operations. | People / Human Rights / Sustainability Reporting |
| Operations subject to a qualifying human rights review or impact assessment | Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus. | Approved source records, calculations and review evidence supporting operations subject to a qualifying human rights review or impact assessment. | People / Human Rights / Sustainability Reporting |
| Review type, scope, date and validity | Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus. | Approved source records, calculations and review evidence supporting review type, scope, date and validity. | People / Human Rights / Sustainability Reporting |
| Country-level numerator and denominator | Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus. | Approved source records, calculations and review evidence supporting country-level numerator and denominator. | People / Human Rights / Sustainability Reporting |
| Country-level number and percentage | Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus. | Approved source records, calculations and review evidence supporting country-level number and percentage. | People / Human Rights / Sustainability Reporting |
| Methodology, source and approval | Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus. | Approved source records, calculations and review evidence supporting methodology, source and approval. | People / Human Rights / Sustainability Reporting |
＋ إظهار العناصر الفرعية لـ GRI 412-1 (قائمة عمل LRA)
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
كيفية إعداده
Define the reporting population, boundary, period and applicable terminology before collecting data.
Collect the source records for each human-reviewed preparation field and retain record-level traceability.
Apply the calculation, classification and denominator rules in the Disclosure focus; document assumptions, exclusions and prior-period treatment.
Reconcile totals and populations to authoritative registers and neighbouring GRI disclosures where relevant.
Review the final disclosure against every mandatory element and obtain documented owner and editorial approval.
اطلب البيانات
Request the disclosure evidence
حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.
Provide the reporting-period records and reconciliations for Disclosure 412-1: Country and total operations; Operations subject to a qualifying human rights review or impact assessment; Review type, scope, date and validity; Country-level numerator and denominator; Country-level number and percentage; Methodology, source and approval. Include definitions, population, period, methods, exclusions, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
طلب أفضل
Provide the reporting-period records and reconciliations for Disclosure 412-1: Country and total operations; Operations subject to a qualifying human rights review or impact assessment; Review type, scope, date and validity; Country-level numerator and denominator; Country-level number and percentage; Methodology, source and approval. Include definitions, population, period, methods, exclusions, owners and approvals.
صُغ إفصاحك
ملاحظات تحوّل البيانات إلى إفصاح
نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.
ملاحظة منهجية
Findings, responses, review type and supplier coverage can be useful context but do not replace the required country-level number and percentage.
ملاحظة سياقية
Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.
الجاهزية للتحقق
لكل ادعاء، تحقّق من الأدلة
| الادعاء | المخاطر | الأدلة الواجب فحصها |
|---|---|---|
| Country and total operations is reported accurately and completely. | The response omits, misclassifies or overstates country and total operations. | Approved source records, calculations and review evidence supporting country and total operations. |
| Operations subject to a qualifying human rights review or impact assessment is reported accurately and completely. | The response omits, misclassifies or overstates operations subject to a qualifying human rights review or impact assessment. | Approved source records, calculations and review evidence supporting operations subject to a qualifying human rights review or impact assessment. |
| Review type, scope, date and validity is reported accurately and completely. | The response omits, misclassifies or overstates review type, scope, date and validity. | Approved source records, calculations and review evidence supporting review type, scope, date and validity. |
| Country-level numerator and denominator is reported accurately and completely. | The response omits, misclassifies or overstates country-level numerator and denominator. | Approved source records, calculations and review evidence supporting country-level numerator and denominator. |
| Country-level number and percentage is reported accurately and completely. | The response omits, misclassifies or overstates country-level number and percentage. | Approved source records, calculations and review evidence supporting country-level number and percentage. |
| Methodology, source and approval is reported accurately and completely. | The response omits, misclassifies or overstates methodology, source and approval. | Approved source records, calculations and review evidence supporting methodology, source and approval. |
حزمة الأدلة المطلوب إعدادها
الثغرات الشائعة في التقارير
Reporting percentage without number, number without percentage or no country split.
Counting generic audits that do not substantively assess human rights impacts.
Using employees, legal entities, projects or sites interchangeably with operations.
Using cumulative lifetime reviews without explaining the current-period basis.
Treating optional context, an LRA preparation control or a neighbouring disclosure as a mandatory element of this disclosure.
Publishing an estimate, exclusion, partial population or unsupported conclusion without its method and evidence.
اسأل مساعد Study Studio الذكي عن هذا الإفصاح
احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.
جرّب
كيف أُعِدّ GRI 412-1؟
ما البيانات التي يلزم جمعها؟
ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان
مراجع الإطار
متطلبات GRI ذات الصلة والإفصاحات المرتبطة
المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.
GRI
GRI 412-1
ضمن GRI 412: Human Rights Assessment
ذات صلة واستكشاف
المزيد في GRI 412 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←
تعمّق أكثر · GRI 412-1
تعلّم إعداد هذا الإفصاح من البداية إلى النهاية
This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
كيف بُنيت هذه المكتبة
312 تقريرًا منشورًا مفهرسًا
63171 صفحة باستشهادات على مستوى الصفحة
272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/gri-412-1/
مجانًا · LRA Community
احصل على أدوات GRI 412-1 — مجانًا
أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
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