Disclosure focus
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.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
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Working table 1: Population
People / Employee Relations / Sustainability ReportingPrepare and reconcile these columns: Population; Minimum notice typically provided.
Evidence Approved source records, calculation files and review evidence supporting working table 1: population.
Watch for The published response for working table 1: population is incomplete or does not match the supporting records.
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Working table 2: Collective bargaining agreement provision
People / Employee Relations / Sustainability ReportingPrepare and reconcile these columns: Collective bargaining agreement provision; Status.
Evidence Approved source records, calculation files and review evidence supporting working table 2: collective bargaining agreement provision.
Watch for The published response for working table 2: collective bargaining agreement provision is incomplete or does not match the supporting records.
Before you start
- 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.
- Apply Disclosure 402-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
- Have the supporting records and the final response been reconciled?
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
Download preparation tools for GRI 402-1 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Working table 1: Population is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 1: population.
Evidence to check 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.
Risk The response omits, misclassifies or overstates working table 2: collective bargaining agreement provision.
Evidence to check 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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Peer comparison uses examples on this card, not prevalence in the report corpus.
Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 402-1
within GRI 402: Labor/Management Relations
Related & explore
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