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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 412-3
Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
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
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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 412-3 · 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 412-3 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.
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 |
|---|---|---|---|
| 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 |
＋ Afficher les sous-éléments de GRI 412-3 (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 412-3: 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.
Meilleure demande
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.
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
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.
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 |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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Références au référentiel
Exigences GRI applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
GRI
GRI 412-3
au sein de GRI 412 : Human Rights Assessment
Connexes et exploration
Plus dans GRI 412 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · GRI 412-3
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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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