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 |
How to prepare it
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.
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 402-1 — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
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
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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
Related & explore
More in GRI 402 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 402-1
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