Disclosure focus
Disclosure 412-1 requires the total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, broken down by country.
An operation can qualify through a human rights review or a human rights impact assessment; both are not required. A generic operational, financial, environmental, compliance or supplier audit qualifies only if it substantively reviews the operation's human rights impacts.
Calculate the percentage using operations subject to a qualifying review or impact assessment as the numerator and total operations in the relevant country population as the denominator. Document what counts as an operation and apply the reporting-period basis consistently.
Findings, responses, review type and supplier coverage can be useful context but do not replace the required country-level number and percentage.
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 |
|---|---|---|---|
| Country and total operations | 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 country and total operations. | People / Human Rights / Sustainability Reporting |
| Operations subject to a qualifying human rights review or impact assessment | 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 operations subject to a qualifying human rights review or impact assessment. | People / Human Rights / Sustainability Reporting |
| Review type, scope, date and validity | 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 review type, scope, date and validity. | People / Human Rights / Sustainability Reporting |
| Country-level 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 country-level numerator and denominator. | People / Human Rights / Sustainability Reporting |
| Country-level number and percentage | 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 country-level number and percentage. | People / Human Rights / Sustainability Reporting |
| Methodology, source 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 methodology, source and approval. | People / Human Rights / 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 412-1: Country and total operations; Operations subject to a qualifying human rights review or impact assessment; Review type, scope, date and validity; Country-level numerator and denominator; Country-level number and percentage; Methodology, source 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.
Better request
Provide the reporting-period records and reconciliations for Disclosure 412-1: Country and total operations; Operations subject to a qualifying human rights review or impact assessment; Review type, scope, date and validity; Country-level numerator and denominator; Country-level number and percentage; Methodology, source and approval. Include definitions, population, period, methods, exclusions, 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
Findings, responses, review type and supplier coverage can be useful context but do not replace the required country-level number and percentage.
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.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Country and total operations is reported accurately and completely. | The response omits, misclassifies or overstates country and total operations. | Approved source records, calculations and review evidence supporting country and total operations. |
| Operations subject to a qualifying human rights review or impact assessment is reported accurately and completely. | The response omits, misclassifies or overstates operations subject to a qualifying human rights review or impact assessment. | Approved source records, calculations and review evidence supporting operations subject to a qualifying human rights review or impact assessment. |
| Review type, scope, date and validity is reported accurately and completely. | The response omits, misclassifies or overstates review type, scope, date and validity. | Approved source records, calculations and review evidence supporting review type, scope, date and validity. |
| Country-level numerator and denominator is reported accurately and completely. | The response omits, misclassifies or overstates country-level numerator and denominator. | Approved source records, calculations and review evidence supporting country-level numerator and denominator. |
| Country-level number and percentage is reported accurately and completely. | The response omits, misclassifies or overstates country-level number and percentage. | Approved source records, calculations and review evidence supporting country-level number and percentage. |
| Methodology, source and approval is reported accurately and completely. | The response omits, misclassifies or overstates methodology, source and approval. | Approved source records, calculations and review evidence supporting methodology, source and approval. |
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 412-1
within GRI 412: Human Rights Assessment
Related & explore
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Go deeper · GRI 412-1
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