مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

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 412-3

Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

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.

افتح المصدر الرسمي لـ Global Reporting Initiative ↗ مشاركة

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 412-3 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

لإعداد هذا الإفصاح

6LRA preparation fields 6ادعاءات للتحقق 4مجالات الأدلة

جوهر الإفصاح

Disclosure 412-3 requires the total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening, together with the organisation's definition of significant investment agreements.

Human rights clauses and human rights screening are alternative qualifying routes. An agreement need not meet both conditions. Generic legal-compliance wording or anti-money-laundering, sanctions, financial, environmental or anti-corruption screening alone does not qualify as human-rights screening.

Calculate the percentage using significant investment agreements or contracts with a qualifying human rights clause or screening as the numerator and all significant investment agreements and contracts in the defined reporting population as the denominator.

Document transaction types, period, stage, significance threshold, clause evidence, screening criteria and whether each qualifying agreement met the clause route, the screening route or both. Do not mix supplier screening under Disclosure 414-1 into this population.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

Have you defined and reconciled the complete population for definition of significant investment agreements and contracts? Have you separated mandatory GRI requirements from recommendations and optional supporting context? Can every reported number, category, definition, exclusion and conclusion be traced to current source evidence? Have privacy, confidentiality, missing information and any applicable GRI 1 reason for omission been documented?

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد	ما يجب تسجيله	إشارة إلى الدليل	الجهة المسؤولة
Definition of significant investment agreements and contracts	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 definition of significant investment agreements and contracts.	People / Human Rights / Sustainability Reporting
Complete significant agreement and contract population	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 complete significant agreement and contract population.	People / Human Rights / Sustainability Reporting
Human rights clause present	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 human rights clause present.	People / Human Rights / Sustainability Reporting
Human rights screening completed	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 human rights screening completed.	People / Human Rights / Sustainability Reporting
Qualifying route, 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 qualifying route, numerator and denominator.	People / Human Rights / Sustainability Reporting
Total number, percentage, evidence 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 total number, percentage, evidence and approval.	People / Human Rights / Sustainability Reporting

＋ إظهار العناصر الفرعية لـ GRI 412-3 (قائمة عمل LRA)

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 412-3: Definition of significant investment agreements and contracts; Complete significant agreement and contract population; Human rights clause present; Human rights screening completed; Qualifying route, numerator and denominator; Total number, percentage, evidence 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

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

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
Definition of significant investment agreements and contracts is reported accurately and completely.	The response omits, misclassifies or overstates definition of significant investment agreements and contracts.	Approved source records, calculations and review evidence supporting definition of significant investment agreements and contracts.
Complete significant agreement and contract population is reported accurately and completely.	The response omits, misclassifies or overstates complete significant agreement and contract population.	Approved source records, calculations and review evidence supporting complete significant agreement and contract population.
Human rights clause present is reported accurately and completely.	The response omits, misclassifies or overstates human rights clause present.	Approved source records, calculations and review evidence supporting human rights clause present.
Human rights screening completed is reported accurately and completely.	The response omits, misclassifies or overstates human rights screening completed.	Approved source records, calculations and review evidence supporting human rights screening completed.
Qualifying route, numerator and denominator is reported accurately and completely.	The response omits, misclassifies or overstates qualifying route, numerator and denominator.	Approved source records, calculations and review evidence supporting qualifying route, numerator and denominator.
Total number, percentage, evidence and approval is reported accurately and completely.	The response omits, misclassifies or overstates total number, percentage, evidence and approval.	Approved source records, calculations and review evidence supporting total number, percentage, evidence and approval.

حزمة الأدلة المطلوب إعدادها

Investment and commercial agreement register.Significance criteria and transaction-population reconciliation.Executed clause text and human-rights screening records.Due-diligence evidence, calculation workbook and sign-off.

الثغرات الشائعة في التقارير

Requiring both a human rights clause and screening instead of applying the stated or logic.

Counting generic compliance clauses or non-human-rights screening as qualifying.

Excluding uncovered significant agreements from the denominator.

Mixing supplier contracts or supplier social screening without a documented investment-agreement scope.

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.

✓ مساعد LRA الذكي · بإشراف بشري

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 412-3؟ 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 412-3

ضمن GRI 412: Human Rights Assessment

افتح المصدر الرسمي ←

ذات صلة واستكشاف

تصفّح جميع الإفصاحات ←

تعمّق أكثر · GRI 412-3

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.

Explore GRI training (ESRS bundle) →

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-412-3/

مجانًا · LRA Community

احصل على أدوات GRI 412-3 — مجانًا

أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

	التقرير أ	التقرير ب	التقرير ج
نقطة بيانات 1	✓ p.213	غير واضح	✓ p.87
نقطة بيانات 2	✓ p.214	—	✓ p.90

يرى الأعضاء خريطة التغطية الكاملة لنقاط البيانات — ✓ مع الإشارات إلى الصفحات — عبر ثلاثة تقارير حقيقية، بكلمات الشركات نفسها.