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GRI 402: Labor/Management Relations·Disclosure GRI 402-1

Minimum notice periods regarding operational changes

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Estatus legal

GRI 402: Labor/Management Relations 2016 remains applicable. In June 2026, the GSSB approved the final draft of GRI 106: Significant Changes for Workers 2027 and the future withdrawal of GRI 402. Formal publication is planned for 2027; the effective and withdrawal dates remain to be determined.

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Pasaporte publicado

Última revisión el 2026-08-03
RK Revisado por Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Norma

GRI 402: Labor/Management Relations

Disclosure GRI 402-1 · 2016

En vigor

2018-07-01

Fuente oficial: Abrir ↗

Última revisión

2026-08-03

Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Para preparar esta divulgación
2LRA preparation fields 2afirmaciones que verificar 2áreas de evidencia

Foco de la divulgación

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.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
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
＋ Mostrar los subelementos de GRI 402-1 (lista de trabajo de LRA)

Cómo prepararlo

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.
Collect and reconcile the records for: Working table 1: Population; Working table 2: Collective bargaining agreement provision.
Apply Disclosure 402-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

Solicitar los datos

Request the disclosure evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

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.

Solicitud mejor

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.

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

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.

Nota de contexto

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.

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para GRI 402-1 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

Gratis · Miembros de la Community
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
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.

Paquete de evidencia que preparar

Carencias habituales en los informes

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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Referencias del marco

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