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Dr Ross KurinkoLinkedIn
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15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
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GRI 402: Labor/Management Relations·Disclosure GRI 402-1
Minimum notice periods regarding operational changes
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
Legal status
GRI 402: Labor/Management Relations 2016 remains applicable. In June 2026, the GSSB approved the final draft of GRI 106: Significant Changes for Workers 2027 and the future withdrawal of GRI 402. Formal publication is planned for 2027; the effective and withdrawal dates remain to be determined.
Published passport
Last reviewed 2026-08-03
Reviewed by
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 402: Labor/Management Relations
Disclosure GRI 402-1 · 2016
Last reviewed
2026-08-03
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
Disclosure 402-1 requires an organisation to report the minimum number of weeks’ notice typically provided to employees and their representatives before the implementation of significant operational changes that could substantially affect them.
Where the organisation has collective bargaining agreements, it must also report whether the notice period and provisions for consultation and negotiation are specified in those agreements. The minimum notice period should be identified from the applicable policies, standard employment contracts, collective agreements or documented established practice. Actual change cases can support the assessment but should not automatically determine the reported minimum.
Identify the minimum number of weeks’ notice typically provided under applicable corporate policies, standard employment contracts, collective agreements or a documented established practice. Actual change cases can be used to corroborate how the rule operates, but the shortest exceptional notice period observed during the reporting year should not automatically be reported as the organisation’s typical minimum.
If the organisation does not have a fixed or typically applied minimum notice period, state this clearly. Do not estimate a number of weeks from incomplete records or isolated operational-change cases.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Working table 1: Population | Prepare and reconcile these columns: Population; Minimum notice typically provided. | Approved source records, calculation files and review evidence supporting working table 1: population. | People / Employee Relations / Sustainability Reporting |
| Working table 2: Collective bargaining agreement provision | Prepare and reconcile these columns: Collective bargaining agreement provision; Status. | Approved source records, calculation files and review evidence supporting working table 2: collective bargaining agreement provision. | People / Employee Relations / Sustainability Reporting |
＋ Show GRI 402-1 sub-elements (LRA working checklist)
Prepare and reconcile these columns: Population; Minimum notice typically provided.
Prepare and reconcile these columns: Collective bargaining agreement provision; Status.
How to prepare it
Disclosure 402-1 requires an organisation to report the minimum number of weeks’ notice typically provided to employees and their representatives before the implementation of significant operational changes that could substantially affect them.
Collect and reconcile the records for: Working table 1: Population; Working table 2: Collective bargaining agreement provision.
Apply Disclosure 402-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Provide the reporting-period records and reconciliations for Disclosure 402-1: Working table 1: Population; Working table 2: Collective bargaining agreement provision. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide the reporting-period records and reconciliations for Disclosure 402-1: Working table 1: Population; Working table 2: Collective bargaining agreement provision. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
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
If the organisation does not have a fixed or typically applied minimum notice period, state this clearly. Do not estimate a number of weeks from incomplete records or isolated operational-change cases.
Context note
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.
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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.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Working table 1: Population is reported accurately and completely. | The response omits, misclassifies or overstates working table 1: population. | Approved source records, calculation files and review evidence supporting working table 1: population. |
| Working table 2: Collective bargaining agreement provision is reported accurately and completely. | The response omits, misclassifies or overstates working table 2: collective bargaining agreement provision. | Approved source records, calculation files and review evidence supporting working table 2: collective bargaining agreement provision. |
Evidence pack to prepare
Common reporting gaps
Using internal or approximate wording in place of the defined GRI terms.
Changing the required reporting population or denominator without explanation.
Treating GRI recommendations or LRA preparation controls as mandatory disclosure requirements.
Leaving a reported field unsupported by traceable source evidence and review records.
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 402-1
within GRI 402: Labor/Management Relations
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