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Zurückgezogener Standard

GRI 412: Human Rights Assessment 2016 wurde von GRI zurückgezogen und darf für Berichte, die am oder nach dem 1. Januar 2023 veröffentlicht werden, nicht verwendet werden.

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.

Berichten Sie dies unter: GRI 2-23 · GRI 2-24 · GRI 2-25 · GRI 2-26 · GRI 3-3

Bleibt zum Nachschlagen online. Diese Seite ist die Aufzeichnung einer außer Kraft gesetzten Anforderung, keine Vorbereitungshilfe. 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

Eine Aufzeichnung dessen, was diese Angabe verlangte, solange sie galt — für alle, die mit danach erstellten Berichten arbeiten. Keine Vorbereitungshilfe: die Anforderung existiert in den Global Reporting Initiative-Standards nicht mehr.

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Veröffentlichter Steckbrief

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Standard

GRI 412: Human Rights Assessment

Disclosure GRI 412-1 · 2016

Gültig ab

2018-07-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

—

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Für diese Offenlegung

6LRA preparation fields 6zu prüfende Aussagen 4Nachweisbereiche

Kern der Offenlegung

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.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Have you defined and reconciled the complete population for country and total operations? 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?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
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

＋ Teilelemente von GRI 412-1 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

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.

Daten anfordern

Request the disclosure evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

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.

Bessere Anfrage

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.

Methodenhinweis

Findings, responses, review type and supplier coverage can be useful context but do not replace the required country-level number and percentage.

Kontexthinweis

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.

Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
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.

Vorzubereitendes Nachweispaket

Country-level operation register.Human rights review and impact-assessment reports.Review-scope, date, validity and methodology records.Numerator and denominator reconciliation and sign-off.

Häufige Lücken in der Berichterstattung

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.

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Verweise auf das Rahmenwerk

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GRI 412-1

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