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GRI 412: Human Rights Assessment·Disclosure GRI 412-2

Employee training on human rights policies or procedures

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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Standard

GRI 412: Human Rights Assessment

Disclosure GRI 412-2 · 2016

Gültig ab

2018-07-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

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

Kern der Offenlegung

Disclosure 412-2 requires the total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects relevant to operations and the percentage of employees trained during the reporting period.

Report total training hours, not average hours per employee. Calculate the percentage using employees who completed qualifying training during the reporting period as the numerator and total employees as the denominator, reconciling the employee population to Disclosure 2-7.

Training must concern the organisation's human rights policies or procedures and aspects relevant to operations. Generic ethics, diversity, occupational health and safety, compliance or code-acknowledgement training qualifies only to the extent that relevant human-rights content is substantiated.

Retain session duration, attendance and completion evidence, treat repeated training and e-learning consistently and deduplicate employees for the percentage. Contractors and other workers are not automatically included in the employee denominator.

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

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Bevor Sie beginnen

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Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld Was zu erfassen ist Nachweishinweis Verantwortlich
Qualifying human-rights training courses and content 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 human-rights training courses and content. People / Human Rights / Sustainability Reporting
Course duration and completion records 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 course duration and completion records. People / Human Rights / Sustainability Reporting
Total qualifying training hours 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 qualifying training hours. People / Human Rights / Sustainability Reporting
Unique employees completing qualifying training 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 unique employees completing qualifying training. People / Human Rights / Sustainability Reporting
Total employee denominator reconciled to Disclosure 2-7 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 employee denominator reconciled to disclosure 2-7. People / Human Rights / Sustainability Reporting
Employee training percentage and calculation basis 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 employee training percentage and calculation basis. People / Human Rights / Sustainability Reporting
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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 412-2: Qualifying human-rights training courses and content; Course duration and completion records; Total qualifying training hours; Unique employees completing qualifying training; Total employee denominator reconciled to Disclosure 2-7; Employee training percentage and calculation basis. 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

Provide the reporting-period records and reconciliations for Disclosure 412-2: Qualifying human-rights training courses and content; Course duration and completion records; Total qualifying training hours; Unique employees completing qualifying training; Total employee denominator reconciled to Disclosure 2-7; Employee training percentage and calculation basis. Include definitions, population, period, methods, exclusions, owners and approvals.

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

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Methodenhinweis

Retain session duration, attendance and completion evidence, treat repeated training and e-learning consistently and deduplicate employees for the percentage. Contractors and other workers are not automatically included in the employee denominator.

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
Qualifying human-rights training courses and content is reported accurately and completely.The response omits, misclassifies or overstates qualifying human-rights training courses and content.Approved source records, calculations and review evidence supporting qualifying human-rights training courses and content.
Course duration and completion records is reported accurately and completely.The response omits, misclassifies or overstates course duration and completion records.Approved source records, calculations and review evidence supporting course duration and completion records.
Total qualifying training hours is reported accurately and completely.The response omits, misclassifies or overstates total qualifying training hours.Approved source records, calculations and review evidence supporting total qualifying training hours.
Unique employees completing qualifying training is reported accurately and completely.The response omits, misclassifies or overstates unique employees completing qualifying training.Approved source records, calculations and review evidence supporting unique employees completing qualifying training.
Total employee denominator reconciled to Disclosure 2-7 is reported accurately and completely.The response omits, misclassifies or overstates total employee denominator reconciled to disclosure 2-7.Approved source records, calculations and review evidence supporting total employee denominator reconciled to disclosure 2-7.
Employee training percentage and calculation basis is reported accurately and completely.The response omits, misclassifies or overstates employee training percentage and calculation basis.Approved source records, calculations and review evidence supporting employee training percentage and calculation basis.

Vorzubereitendes Nachweispaket

Häufige Lücken in der Berichterstattung

Reporting average hours instead of total hours or sessions instead of hours.
Counting assigned but incomplete training or generic training without qualifying content.
Mixing employees with contractors or double counting employees attending multiple sessions.
Reporting attendee count without the employee percentage or using the wrong denominator.
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.
✓ LRA KI-Assistent · Mit menschlicher Kontrolle
Dr Ross Kurinko

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Verweise auf das Rahmenwerk

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GRI 412-2

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