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GRI 412: Human Rights Assessment·Disclosure GRI 412-2

Employee training on human rights policies or procedures

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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··· 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 412-2 · 2016

Effective

2018-07-01

Official source: Open ↗

Last reviewed

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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 412-2 requires the total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects relevant to operations and the percentage of employees trained during the reporting period.

Report total training hours, not average hours per employee. Calculate the percentage using employees who completed qualifying training during the reporting period as the numerator and total employees as the denominator, reconciling the employee population to Disclosure 2-7.

Training must concern the organisation's human rights policies or procedures and aspects relevant to operations. Generic ethics, diversity, occupational health and safety, compliance or code-acknowledgement training qualifies only to the extent that relevant human-rights content is substantiated.

Retain session duration, attendance and completion evidence, treat repeated training and e-learning consistently and deduplicate employees for the percentage. Contractors and other workers are not automatically included in the employee denominator.

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
Qualifying human-rights training courses and content 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 qualifying human-rights training courses and content. People / Human Rights / Sustainability Reporting
Course duration and completion records 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 course duration and completion records. People / Human Rights / Sustainability Reporting
Total qualifying training hours 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 total qualifying training hours. People / Human Rights / Sustainability Reporting
Unique employees completing qualifying training 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 unique employees completing qualifying training. People / Human Rights / Sustainability Reporting
Total employee denominator reconciled to Disclosure 2-7 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 total employee denominator reconciled to disclosure 2-7. People / Human Rights / Sustainability Reporting
Employee training percentage and calculation basis 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 employee training percentage and calculation basis. People / Human Rights / Sustainability Reporting
＋ Show GRI 412-2 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 412-2: Qualifying human-rights training courses and content; Course duration and completion records; Total qualifying training hours; Unique employees completing qualifying training; Total employee denominator reconciled to Disclosure 2-7; Employee training percentage and calculation basis. 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 412-2: Qualifying human-rights training courses and content; Course duration and completion records; Total qualifying training hours; Unique employees completing qualifying training; Total employee denominator reconciled to Disclosure 2-7; Employee training percentage and calculation basis. 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

Retain session duration, attendance and completion evidence, treat repeated training and e-learning consistently and deduplicate employees for the percentage. Contractors and other workers are not automatically included in the employee denominator.

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
Qualifying human-rights training courses and content is reported accurately and completely.The response omits, misclassifies or overstates qualifying human-rights training courses and content.Approved source records, calculations and review evidence supporting qualifying human-rights training courses and content.
Course duration and completion records is reported accurately and completely.The response omits, misclassifies or overstates course duration and completion records.Approved source records, calculations and review evidence supporting course duration and completion records.
Total qualifying training hours is reported accurately and completely.The response omits, misclassifies or overstates total qualifying training hours.Approved source records, calculations and review evidence supporting total qualifying training hours.
Unique employees completing qualifying training is reported accurately and completely.The response omits, misclassifies or overstates unique employees completing qualifying training.Approved source records, calculations and review evidence supporting unique employees completing qualifying training.
Total employee denominator reconciled to Disclosure 2-7 is reported accurately and completely.The response omits, misclassifies or overstates total employee denominator reconciled to disclosure 2-7.Approved source records, calculations and review evidence supporting total employee denominator reconciled to disclosure 2-7.
Employee training percentage and calculation basis is reported accurately and completely.The response omits, misclassifies or overstates employee training percentage and calculation basis.Approved source records, calculations and review evidence supporting employee training percentage and calculation basis.

Evidence pack to prepare

Common reporting gaps

Reporting average hours instead of total hours or sessions instead of hours.
Counting assigned but incomplete training or generic training without qualifying content.
Mixing employees with contractors or double counting employees attending multiple sessions.
Reporting attendee count without the employee percentage or using the wrong denominator.
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 412-2

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