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Norme retirée
GRI 412: Human Rights Assessment 2016 a été retirée par GRI et ne peut pas être utilisée pour un rapport publié le 1 janvier 2023 ou après.
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.
Rapportez ce point sous : GRI 2-23 · GRI 2-24 · GRI 2-25 · GRI 2-26 · GRI 3-3
Conservée en ligne pour référence. Cette page est la trace d’une exigence retirée, pas un guide de préparation. 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
Une trace de ce que cette disclosure demandait lorsqu’elle était en vigueur, pour ceux qui travaillent sur des rapports rédigés selon elle. Ce n’est pas un guide de préparation : l’exigence n’existe plus dans les normes Global Reporting Initiative.
Passeport publié
Révision en attente
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En cours de révision
Révision éditoriale en cours
Élaboré à partir des sources officielles et de preuves issues de rapports publiés. Aucun approbateur n’est encore enregistré : cette page ne porte donc pas de signature.
Utilisez-la avec la source officielle Global Reporting Initiative tant que cette révision est en cours.
Norme
GRI 412: Human Rights Assessment
Disclosure GRI 412-1 · 2016
Dernière révision
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Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Pour préparer cette information
Objet de l’information
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.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | Responsable |
|---|---|---|---|
| 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 |
＋ Afficher les sous-éléments de GRI 412-1 (liste de travail 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.
Comment le préparer
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.
Demander les données
Request the disclosure evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
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.
Meilleure demande
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.
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
Findings, responses, review type and supplier coverage can be useful context but do not replace the required country-level number and percentage.
Note de contexte
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.
Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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GRI 412-1
au sein de GRI 412 : Human Rights Assessment
Connexes et exploration
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Aller plus loin · GRI 412-1
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Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
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