Disclosure-BibliothekPraxisleitfaden für jede Berichtsoffenlegung

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 412-3

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

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.

Offizielle Global Reporting Initiative-Quelle öffnen ↗ Teilen

Veröffentlichter Steckbrief

Prüfung ausstehend

··· In Prüfung Redaktionelle Prüfung läuft Erstellt auf Basis offizieller Quellen und Belegen aus veröffentlichten Berichten. Es ist noch keine freigebende Person erfasst, daher trägt diese Seite keine Autorenzeile. Nutzen Sie sie zusammen mit der offiziellen Global Reporting Initiative-Quelle, solange die Prüfung läuft.

Standard

GRI 412: Human Rights Assessment

Disclosure GRI 412-3 · 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 412-3 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.

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 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?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
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

＋ Teilelemente von GRI 412-3 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 412-3: 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.

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

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
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.

Vorzubereitendes Nachweispaket

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.

Häufige Lücken in der Berichterstattung

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.

✓ LRA KI-Assistent · Mit menschlicher Kontrolle

Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.

Ausprobieren Wie bereite ich GRI 412-3 vor? Welche Daten muss ich erheben? Welche Fehler sollte ich vermeiden?

2 kostenlose Antworten

Verweise auf das Rahmenwerk

Einschlägige GRI-Anforderungen und verwandte Offenlegungen

Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.

GRI

GRI 412-3

innerhalb von GRI 412: Human Rights Assessment

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Alle Offenlegungen durchsuchen →

Mehr in GRI 412 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

Tiefer einsteigen · GRI 412-3

Lernen Sie, diese Offenlegung durchgängig zu erstellen

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) →

Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten

/de/knowledge-hub/disclosure-cards/gri-412-3/

Kostenlos · LRA Community

Holen Sie sich Ihre GRI 412-3-Werkzeuge — kostenlos

Ihre Vorbereitungswerkzeuge sind für Mitglieder der LRA Community und für Studierende kostenlos. Einmal registrieren (kostenlos) und Ihr Download startet sofort — dazu die Disclosure-Bibliothek, Vorlagen und der LRA KI-Assistent.

	Bericht A	Bericht B	Bericht C
Datenpunkt 1	✓ p.213	unklar	✓ p.87
Datenpunkt 2	✓ p.214	—	✓ p.90

Mitglieder sehen die vollständige Abdeckungskarte der Datenpunkte — ✓ mit Seitenangaben — über drei echte Berichte hinweg, in den Worten der Unternehmen selbst.