Disclosure focus
This disclosure asks an organisation to explain the minimum notice it gives workers before making significant operational changes that could affect them, such as closures, relocations, or major restructurings. The focus is on the actual notice period used in practice, and whether it is set out in policy, collective agreements, contracts, or other arrangements.
In practice, the reporting should show how this works across the organisation, not just at a flagship site or in one country. A useful explanation would cover whether the same approach applies everywhere or whether notice periods vary by operation, workforce group, or jurisdiction, and how the organisation handles those differences.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 402-1 sub-elements (LRA working checklist)
If collective bargaining agreements are in place, check whether they set out the notice period and the steps for consultation and negotiation.
State the usual minimum number of weeks’ notice given to employees before major operational changes that could have a substantial effect on them.
State the usual minimum number of weeks’ notice given to worker representatives before major operational changes that could have a substantial effect on them.
How to prepare it
1Set the reporting boundary first: identify which significant operational changes are in scope because they could materially affect staff, and separate the employee population from the worker representatives you will report on.
2Define the notice measure you will use for each group: decide how you will calculate the smallest number of weeks normally given before the change takes effect, and keep the method consistent across cases.
3Gather source records that show the timing: use internal notices, consultation papers, meeting records, and any other dated evidence that lets you verify when people were informed and what was communicated.
4Check whether any collective bargaining arrangements set the notice and the consultation or negotiation process; if they do, capture that as a yes/no item and keep the agreement text or extract that supports the answer.
5Compile the disclosure in the required format: provide the weeks figure for employees and for representatives, and add a short narrative where needed to explain the approach used to identify the minimum period.
6Record any exclusions, special cases, or changes in method, then compare the final output with the official source and your evidence pack to confirm the figures and wording are aligned.
Request the data
Request notice-period evidence for major operational changes
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What is the shortest notice we normally give before a major change that could materially affect staff, and is any of that set out in collective agreements?
Use your organisation’s own terms first, then map them to this disclosure. For example, you may talk about restructures, site closures, shift pattern changes, service transfers or other major change programmes rather than using framework language.
Weak request
Can you send the GRI 402-1 data on minimum notice periods and collective bargaining arrangements?
Why it fails: It uses framework language only, so the owner has to translate the ask before they can respond. It also does not say which change programmes, people groups, systems, or boundary to use, so the result may be inconsistent or incomplete.
Better request
Please pull the shortest notice we normally give before major change programmes that could materially affect staff, and the equivalent figure for employee reps, for [period] and [boundary]. Also confirm whether any collective agreements set notice, consultation or negotiation terms, and attach the policy or agreement source used. Please use our own change-programme and people-group labels, then add a short mapping note.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State how you defined the minimum notice period, who was counted as employees and as representatives, and whether the figure reflects the shortest typical lead time used in practice or the terms set out in any collective bargaining arrangements.
Context note
Explain that the figures show how much advance warning is normally given before major operational changes that could materially affect people, and whether formal agreements also set out how consultation and negotiation are handled.
Fluctuation statement
If the notice period changed from prior periods, explain whether this was due to changes in internal practice, the scope or timing of operational changes, or updates to collective bargaining arrangements.
Content index entry
GRI 402-1 Minimum notice periods regarding operational changes — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 402-1 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
Free · Community members
Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner for the figures
The team asks HR alone and misses the business unit or employee relations lead who actually holds the notice records for change programmes.
Using framework labels instead of local terms
People ask for data on the disclosure in GRI language, so the source owner cannot map it to the organisation’s own change, consultation, or workforce terms.
No clear boundary for who is in scope
The collector does not define which sites, entities, or worker groups count, so the figures mix different populations that should be kept separate.
Wrong timing basis
The team pulls a period that does not match the change event being reported, so the notice length is measured against the wrong date or cycle.
Mixing different counting methods
One source uses calendar weeks while another uses working weeks, and the collector combines them without converting to a single basis.
Losing the original source labels
The spreadsheet strips out the document names, version tags, or case references, so the number can no longer be traced back to the underlying record.
Combining employees and representatives
The collector rolls the two notice figures into one total, even though the data need to stay separate for staff and for their representatives.
Missing evidence metadata
The file stores the number but not the date, owner, or source document, leaving no way to show where the figure came from.
No sign-off trail
The draft data is passed on without a named reviewer or approval record, so nobody can show who checked the numbers before disclosure drafting.
Where judgement is often needed
Set the cut-off date for business changes that alter the workforce
Choose and explain the date from which you start counting the notice period for a restructuring, site closure, transfer or similar change, and apply that same cut-off consistently across the reporting year.
Decide whether to use the earliest or latest notice given in a mixed process
If different groups were told at different times, state whether you report the shortest notice actually given to any affected group or a separate figure for each group, and make the basis clear.
Separate employees from worker representatives where the timing differs
Where staff and their representatives were informed on different dates, report each population on its own basis rather than blending them, so the weeks shown are understandable and comparable.
Handle countries with different local consultation practices
If local rules or customary practice vary by country, explain whether you report each country separately or use one group-wide approach, and describe any local exceptions that affect the weeks stated.
Decide how to treat people just outside the formal change programme
State whether you include people who were not directly named in the change plan but were still materially affected, and explain the boundary you used to decide who counts as affected.
Explain how acquisitions, disposals and reorganisations change the reporting boundary
If a unit joined or left the group during the period, say whether its notice timing is included for the time it was in scope and describe any exclusions so readers can see how the boundary moved.
Choose between actual dates and an estimate when records are incomplete
If the exact notice date is not available for some cases, use a clearly described estimate only where necessary, say how it was derived, and identify which figures are measured and which are estimated.
Round the weeks in a way that does not distort the shortest notice
State your rounding rule and apply it consistently, making sure the rounded figure does not overstate the notice actually given and that any rounding effect is explained if it changes the result.
Aggregate carefully where naming individuals could expose personal data
If the underlying records are sensitive, present the notice period in grouped form and explain the level of aggregation used so the disclosure protects privacy without hiding the method.
Clarify whether collective agreements cover both notice and consultation steps
For any workforce covered by a collective agreement, say whether the agreement sets the notice period and the consultation or negotiation process, and if not, explain what source you used instead.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
Synthetic illustration only: in our manufacturing business, we normally give employees 6 weeks’ warning before major operational changes that could materially affect them, and 4 weeks’ warning to worker representatives. Where collective bargaining applies, the timing of notice and the steps for discussion and negotiation are set out in the relevant agreements.
This example shows how to report the shortest usual notice periods separately for employees and their representatives, and whether collective agreements cover notice and consultation arrangements.
Illustrative (synthetic) example — Retail
Synthetic illustration only: in our retail business, the shortest usual lead time before significant operational changes is 8 weeks for employees and 2 weeks for their representatives. In sites with collective bargaining, the notice period and the arrangements for discussion and negotiation are included in the collective agreements.
This example uses a different set of figures and a different sector to illustrate the same disclosure points in a simple, quantitative format.
Company reports
How companies report GRI 402-1
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Cogna Educação S.A.
Education Services · Brazil · 2024
Cogna Educação S.A.'s 2024 Relato Integrado report states on page 142 that there is no fixed timeframe for communications regarding operational changes, addressing the minimum notice periods disclosure (GRI 402-1). However, the report does not provide a specific duration in weeks for these notice periods, and narrative details related to this disclosure are not found elsewhere in the report. This indicates partial coverage of the disclosure, with key quantitative and descriptive elements missing.
Sims Limited
Solid Waste Management Utilities · Australia · 2025
Sims Limited’s 2025 Sustainability Report provides data on days of work stoppages due to industrial action, reporting a nil value on page 66, and details on occupational health and safety management systems (p.66). The report also includes information on diversity and equal opportunity, referencing the diversity of governance bodies and employees as well as the ratio of basic salary and remuneration of women to men, with data found on page 67. However, the report does not provide a specific duration value in weeks related to the disclosure, as no such evidence was found.
Chailease Holding Company Limited
Banks / Diverse Financials / Insurance · Taiwan · 2024
Chailease Holding Company Limited’s 2024 Sustainability Report provides specific data on operational changes and incidents of discrimination, referencing GRI 406 Non-discrimination standards on page 149. The report also details minimum notice periods for operational changes, ranging from 10 to 30 days, as noted on page 129, and discusses collective bargaining and supplier management related to human rights on page 150. However, the report does not clearly present comprehensive quantitative data on energy consumption or renewable energy use, with relevant information marked as not applicable or unclear on page 153.
✓ LRA AI Assistant · Human-in-the-loop
Ask Study Studio AI assistant about this disclosure
Get a practical answer for your reporting context. Your first answer is free — create a free account to continue the conversation.
TryHow do I prepare GRI 402-1?What data do I need to collect?Where can I see a real-report example?What mistakes should I avoid?
1 free answer
Check your understanding
Scenarios to work through
A manufacturing site plans to move one production line to a different shift pattern, and management expects the change could materially affect 48 employees. The draft pack shows 3 weeks’ advance notice to staff, but the employee forum was told only after the decision was finalised.
QHave we captured the shortest advance notice given to the affected employees before the change took effect, and is that figure based on the actual timeline rather than the internal decision date?
Reveal model answer →Hide answer ↑The figure should reflect the minimum advance notice actually given to the employees who were affected by the operational change. If 3 weeks was the shortest period before implementation, that is the number to record, provided it is measured from when those employees were informed to when the change started.
Why this matters · Use the shortest real lead time given to affected workers, measured against implementation, not the date the business approved the change.
A logistics business is closing one depot and transferring work to another location. The employee handbook team has 4 weeks’ notice for staff, while the union side was informed 6 weeks before the move; both groups could be substantially affected.
QWhich notice period should be reported for the workforce and which for the worker representatives?
Reveal model answer →Hide answer ↑Report the minimum advance notice separately for each group: 4 weeks for employees and 6 weeks for the representatives, if those were the shortest periods actually given before the change was put into effect. The two figures can differ, so each should be stated on its own terms.
Why this matters · Keep the employee and representative notice periods separate, because they may not be the same.
A retailer has a recognised collective agreement covering one distribution centre. The agreement sets out a 5-week notice period and a process for discussion before major operational changes, but another site without a collective agreement uses a different internal practice.
QFor the site covered by the collective agreement, do we need to note whether the notice and consultation arrangements are set out in that agreement?
Reveal model answer →Hide answer ↑Yes. Where a collective agreement exists, the disclosure should show whether the notice period and the arrangements for discussion and bargaining are set out in that agreement. If they are, the answer is yes for that site; if not, the answer is no.
Why this matters · When collective bargaining arrangements exist, state whether they already cover notice and the process for discussion and negotiation.
A services group has no collective agreements anywhere in the business, but it does have a standard consultation policy for restructurings. The reporting team is unsure whether to answer the collective-agreement question as ‘yes’ because the policy is used consistently.
QShould the collective-agreement field be marked yes just because the company has an internal consultation policy?
Reveal model answer →Hide answer ↑No. That field is only about whether the notice period and the consultation/negotiation arrangements are set out in collective agreements. If there are no collective agreements, the answer is not yes on the basis of an internal policy alone.
Why this matters · An internal policy is not the same thing as a collective agreement, so do not treat them as interchangeable.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
For GRI 402-1, what data do I need to collect before I draft the disclosure?+−
The page says to prepare three datapoints: employee notice lead time, representative notice lead time, and agreement notice terms. Use those as the starting point for your data request and evidence pack.
How do I set the scope for a GRI 402-1 disclosure in practice?+−
Use the page’s step-by-step preparation section and plain-language explainer to decide what sits in scope, then align the data you collect to the three listed datapoints. Keep the scope consistent with the evidence you can actually support.
Who should own the GRI 402-1 data collection and sign-off?+−
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source the notice and agreement information and check it against the evidence pack. The workbook can help you assign and track those responsibilities.
What evidence should I keep ready for assurance on GRI 402-1?+−
The page includes four assurance claims to verify and an evidence pack with five items for assurance readiness. Use those materials to build a file that links each claim to the supporting source documents.
What are the most common mistakes people make when reporting GRI 402-1?+−
The page lists common reporting gaps and mistakes, so it is useful for checking whether your draft is missing a datapoint, using inconsistent scope, or lacking support in the evidence pack. Review those gaps before you finalise the disclosure.
How do I use the Prep & Assurance workbook for GRI 402-1?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation steps, capture the three datapoints, and track the assurance evidence you will need.
What is the printable Library Card for GRI 402-1 used for?+−
The Download Centre also provides a printable Library Card in .pdf format. It is a quick reference for the disclosure page content, useful when you want a compact checklist while drafting or reviewing.
Can I use the synthetic example on the GRI 402-1 page as a template for my own disclosure?+−
Yes, the page includes synthetic illustrative example disclosures, including a quantitative table where relevant. Treat it as a drafting aid only and make sure any numbers you use are internally consistent and based on your own data.
How do I turn the GRI 402-1 page into a draft disclosure?+−
The page has a draft-output section with visualisation ideas, narrative starters, and a GRI content-index line. Use those to shape a first draft once your data and evidence pack are complete.
Is the ESRS S1 link on the GRI 402-1 page enough to reuse my workforce data across frameworks?+−
The page notes ESRS S1 (Own Workforce) as the closest correspondence, so the same data may be reusable. It does not say the requirements are identical, so check the wording and presentation separately before reusing anything.
More questions this page can help with
GRI 402-1 employee notice lead time: what should I ask HR for?GRI 402-1 representative notice lead time: how do I collect this data?GRI 402-1 agreement notice terms: what evidence should I request?How do I build an assurance-ready evidence pack for GRI 402-1?What are the four assurance claims to verify for GRI 402-1?How do I avoid common reporting gaps in GRI 402-1?What does the step-by-step how to prepare section cover for GRI 402-1?How do I use the GRI 402-1 workbook to draft the disclosure?What should a GRI 402-1 content-index line look like in a draft?Are there example disclosures for GRI 402-1 I can adapt?How does the GRI 402-1 page help with ownership and sign-off?What is the closest ESRS correspondence for GRI 402-1 and can I reuse the data?
Free · LRA Community
Get your GRI 402-1 tools — free
Your preparation tools are free for LRA Community members and students. Register once (it's free) and your download starts right away — plus the Disclosure Library, templates and the LRA AI-assistant.
✓
You're in — your download is starting
Your file is downloading now. Your Community Cabinet — with the Disclosure Library, templates and the LRA AI-assistant — is ready too.
Open your Cabinet →