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Withdrawn standard

GRI 412: Human Rights Assessment 2016 was withdrawn by GRI and cannot be used for reporting published on or after Jan. 1, 2023.

GRI withdrew this Topic Standard with the GRI Universal Standards 2021, mandatory for all reporting published on or after 1 January 2023. Its content was revised and incorporated into the Universal Standards, where human-rights reporting applies to every reporter rather than to a separate material topic.

Report this under: GRI 2-23 · GRI 2-24 · GRI 2-25 · GRI 2-26 · GRI 3-3

Kept online for reference. This page is a record of a retired requirement, not preparation guidance. GRI, 'GRI Universal Standards 2021: Frequently Asked Questions' (Dec 2022), Q20 and Q1 ↗

GRI 412: Human Rights Assessment·Disclosure GRI 412-1

Operations that have been subject to human rights reviews or impact assessments

A record of what this disclosure asked for while it was in force, kept for readers working with reports written against it. It is not preparation guidance: the requirement no longer exists in the Global Reporting Initiative Standards.

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Review pending

··· Under review Editorial review in progress Prepared from official source material and published report evidence. No named approver is recorded yet, so this page carries no byline. Use it alongside the official Global Reporting Initiative source while that review is in progress.

Standard

GRI 412: Human Rights Assessment

Disclosure GRI 412-1 · 2016

Effective

2018-07-01

Official source: Open ↗

Last reviewed

—

LRA educational guidance · Not issued or endorsed by Global Reporting Initiative

To prepare this disclosure

6LRA preparation fields 6claims to verify 4evidence areas

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

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Have you defined and reconciled the complete population for country and total operations? Have you separated mandatory GRI requirements from recommendations and optional supporting context? Can every reported number, category, definition, exclusion and conclusion be traced to current source evidence? Have privacy, confidentiality, missing information and any applicable GRI 1 reason for omission been documented?

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

＋ Show GRI 412-1 sub-elements (LRA working checklist)

How to prepare it

Define the reporting population, boundary, period and applicable terminology before collecting data.

Collect the source records for each human-reviewed preparation field and retain record-level traceability.

Apply the calculation, classification and denominator rules in the Disclosure focus; document assumptions, exclusions and prior-period treatment.

Reconcile totals and populations to authoritative registers and neighbouring GRI disclosures where relevant.

Review the final disclosure against every mandatory element and obtain documented owner and editorial approval.

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

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

Country-level operation register.Human rights review and impact-assessment reports.Review-scope, date, validity and methodology records.Numerator and denominator reconciliation and sign-off.

Common reporting gaps

Reporting percentage without number, number without percentage or no country split.

Counting generic audits that do not substantively assess human rights impacts.

Using employees, legal entities, projects or sites interchangeably with operations.

Using cumulative lifetime reviews without explaining the current-period basis.

Treating optional context, an LRA preparation control or a neighbouring disclosure as a mandatory element of this disclosure.

Publishing an estimate, exclusion, partial population or unsupported conclusion without its method and evidence.

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Framework references

Relevant GRI requirements and related disclosures

Available framework references and nearby disclosures relevant to preparing this requirement.

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GRI 412-1

within GRI 412: Human Rights Assessment

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