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

Minimum notice periods regarding operational changes

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Status giuridico

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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Passaporto pubblicato

Ultima revisione il 2026-08-03
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Standard

GRI 402: Labor/Management Relations

Disclosure GRI 402-1 · 2016

In vigore

2018-07-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-08-03

Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Per preparare questa informativa
2LRA preparation fields 2affermazioni da verificare 2aree di evidenza

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
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
＋ Mostra i sotto-elementi di GRI 402-1 (checklist di lavoro LRA)

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta migliore

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.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

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 di contesto

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 download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 402-1 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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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Dr Ross Kurinko

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Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

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