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Norma retirada
GRI retiró GRI 412: Human Rights Assessment 2016, que no puede utilizarse en informes publicados el 1 de enero de 2023 o después.
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.
Informe esto en: GRI 2-23 · GRI 2-24 · GRI 2-25 · GRI 2-26 · GRI 3-3
Se mantiene en línea como referencia. Esta página es el registro de un requisito retirado, no una guía de preparación. GRI, 'GRI Universal Standards 2021: Frequently Asked Questions' (Dec 2022), Q20 and Q1 ↗
GRI 412: Human Rights Assessment·Disclosure GRI 412-3
Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
Un registro de lo que exigía esta divulgación mientras estuvo vigente, para quienes trabajan con informes redactados conforme a ella. No es una guía de preparación: el requisito ya no existe en las Normas Global Reporting Initiative.
Pasaporte publicado
Revisión pendiente
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En revisión
Revisión editorial en curso
Elaborado a partir de fuentes oficiales y de evidencia de informes publicados. Todavía no consta ninguna persona aprobadora, por lo que esta página no lleva firma.
Úsela junto con la fuente oficial de Global Reporting Initiative mientras dure esa revisión.
Norma
GRI 412: Human Rights Assessment
Disclosure GRI 412-3 · 2016
Última revisión
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Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Para preparar esta divulgación
Foco de la divulgación
Disclosure 412-3 requires the total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening, together with the organisation's definition of significant investment agreements.
Human rights clauses and human rights screening are alternative qualifying routes. An agreement need not meet both conditions. Generic legal-compliance wording or anti-money-laundering, sanctions, financial, environmental or anti-corruption screening alone does not qualify as human-rights screening.
Calculate the percentage using significant investment agreements or contracts with a qualifying human rights clause or screening as the numerator and all significant investment agreements and contracts in the defined reporting population as the denominator.
Document transaction types, period, stage, significance threshold, clause evidence, screening criteria and whether each qualifying agreement met the clause route, the screening route or both. Do not mix supplier screening under Disclosure 414-1 into this population.
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 |
|---|---|---|---|
| Definition of significant investment agreements and contracts | 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 definition of significant investment agreements and contracts. | People / Human Rights / Sustainability Reporting |
| Complete significant agreement and contract population | 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 complete significant agreement and contract population. | People / Human Rights / Sustainability Reporting |
| Human rights clause present | 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 human rights clause present. | People / Human Rights / Sustainability Reporting |
| Human rights screening completed | 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 human rights screening completed. | People / Human Rights / Sustainability Reporting |
| Qualifying route, 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 qualifying route, numerator and denominator. | People / Human Rights / Sustainability Reporting |
| Total number, percentage, evidence 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 total number, percentage, evidence and approval. | People / Human Rights / Sustainability Reporting |
＋ Mostrar los subelementos de GRI 412-3 (lista de trabajo de LRA)
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Cómo prepararlo
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.
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 412-3: Definition of significant investment agreements and contracts; Complete significant agreement and contract population; Human rights clause present; Human rights screening completed; Qualifying route, numerator and denominator; Total number, percentage, evidence 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.
Solicitud mejor
Provide the reporting-period records and reconciliations for Disclosure 412-3: Definition of significant investment agreements and contracts; Complete significant agreement and contract population; Human rights clause present; Human rights screening completed; Qualifying route, numerator and denominator; Total number, percentage, evidence and approval. Include definitions, population, period, methods, exclusions, 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
Document transaction types, period, stage, significance threshold, clause evidence, screening criteria and whether each qualifying agreement met the clause route, the screening route or both. Do not mix supplier screening under Disclosure 414-1 into this population.
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.
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| Definition of significant investment agreements and contracts is reported accurately and completely. | The response omits, misclassifies or overstates definition of significant investment agreements and contracts. | Approved source records, calculations and review evidence supporting definition of significant investment agreements and contracts. |
| Complete significant agreement and contract population is reported accurately and completely. | The response omits, misclassifies or overstates complete significant agreement and contract population. | Approved source records, calculations and review evidence supporting complete significant agreement and contract population. |
| Human rights clause present is reported accurately and completely. | The response omits, misclassifies or overstates human rights clause present. | Approved source records, calculations and review evidence supporting human rights clause present. |
| Human rights screening completed is reported accurately and completely. | The response omits, misclassifies or overstates human rights screening completed. | Approved source records, calculations and review evidence supporting human rights screening completed. |
| Qualifying route, numerator and denominator is reported accurately and completely. | The response omits, misclassifies or overstates qualifying route, numerator and denominator. | Approved source records, calculations and review evidence supporting qualifying route, numerator and denominator. |
| Total number, percentage, evidence and approval is reported accurately and completely. | The response omits, misclassifies or overstates total number, percentage, evidence and approval. | Approved source records, calculations and review evidence supporting total number, percentage, evidence and approval. |
Paquete de evidencia que preparar
Carencias habituales en los informes
Requiring both a human rights clause and screening instead of applying the stated or logic.
Counting generic compliance clauses or non-human-rights screening as qualifying.
Excluding uncovered significant agreements from the denominator.
Mixing supplier contracts or supplier social screening without a documented investment-agreement scope.
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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Pruebe
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Referencias del marco
Requisitos aplicables de GRI y divulgaciones relacionadas
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GRI
GRI 412-3
dentro de GRI 412: Human Rights Assessment
Relacionado y explorar
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Profundizar · GRI 412-3
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Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
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