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GRI 407: Freedom of Association and Collective Bargaining·Disclosure GRI 407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

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 407: Freedom of Association and Collective Bargaining 2016 remains applicable and is effective for reports or other materials published on or after 1 July 2018. Continue to apply it until revised Labor Standards are final and effective.

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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 407: Freedom of Association and Collective Bargaining

Disclosure GRI 407-1 · 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
8LRA preparation fields 18affermazioni da verificare 13aree di evidenza 3esempi da report

Focus dell’informativa

This disclosure requires the organization to identify operations and suppliers in which workers’ rights to exercise freedom of association or collective bargaining may be violated or at significant risk.

The disclosure should identify the relevant types of operations and suppliers and the countries or geographical areas in which they are located.

The assessment is risk-based. An operation or supplier can fall within the disclosure even where no complaint or confirmed violation has been reported.

The organization must also describe measures taken during the reporting period that were intended to support workers’ freedom of association and collective bargaining rights.

A general statement of support, collective-bargaining coverage percentage, supplier ESG score or generic worker-feedback mechanism does not replace the required information.

The public disclosure does not need to name every site or supplier if the type and geographical information faithfully explains where the risk exists.

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
Operations assessed Operations considered in the freedom-of-association and collective-bargaining risk assessment. Operational register, human-rights due diligence scope and assessment records. Human Rights / Operations
At-risk operation types Types of operations in which the rights may be violated or at significant risk. Operation-level assessment, labor-relations review and legal or country analysis. Human Rights / Labor Relations
At-risk supplier types Types of suppliers in which the rights may be violated or at significant risk. Supplier due diligence, procurement-category mapping and labor-rights assessment. Procurement / Human Rights
Countries or geographical areas Locations of the relevant operations and suppliers. Country-risk analysis, ILO sources and local due-diligence records. Human Rights / Legal
Risk basis Whether the conclusion arises from operation or supplier type, geography, actual evidence or significant potential risk. Assessment methodology and item-level rationale. Human Rights / Sustainability
Measures taken Measures taken in the reporting period intended to support freedom of association or collective bargaining. Union-engagement records, supplier-remediation evidence, training and implementation records. Labor Relations / Procurement
No-risk conclusion — if applicable Evidence supporting a conclusion that no operations or suppliers were identified. Completed assessment, screening results and management confirmation. Human Rights / Sustainability
Methodology and omissions Scope, assessment period, sources, limitations and any reasons for omission. Methodology paper and GRI content-index documentation. Sustainability Reporting
＋ Mostra i sotto-elementi di GRI 407-1 (checklist di lavoro LRA)

Come prepararla

Define the reporting scope and identify the operations and suppliers considered in the due-diligence process.
Establish criteria specific to freedom of association and collective bargaining.
Assess whether the rights may be violated or at significant risk because of the type of operation or supplier.
Assess whether the rights may be violated or at significant risk because of the country or geographical area.
Use relevant internal evidence and recognized external sources.
Distinguish freedom-of-association and collective-bargaining risks from general labor, child-labor, forced-labor or supplier ESG risks.
Identify the operation and supplier types meeting the disclosure threshold.
Identify the countries or geographical areas in which they are located.
Determine which measures were taken during the reporting period.
Confirm that each measure was intended to support the specified rights.
If no operations or suppliers were identified, document the assessment supporting that conclusion.
Retain item-level supporting evidence without assuming that every individual name must be published.
Address any unavailable information through the applicable GRI reason-for-omission requirements.
Verify the final disclosure against GRI 407-1(a)–(b).

Richiedi i dati

Request the disclosure evidence

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

Please provide the freedom-of-association and collective-bargaining assessment for [reporting period]. For operations, include: the operation or activity type assessed; the country or geographical area; whether the risk concerns freedom of association, collective bargaining or both; whether the conclusion concerns possible violation, significant risk or an identified violation; the evidence and source supporting the conclusion; and measures taken during the reporting period. For suppliers, include: the supplier or supplier-category type; the tier, where relevant; the country or geographical area; the specific freedom-of-association or collective-bargaining risk; the evidence and source supporting the conclusion; and measures taken during the reporting period. If no operations or suppliers were identified, please provide the completed assessment supporting that conclusion.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Richiesta migliore

Please provide the freedom-of-association and collective-bargaining assessment for [reporting period]. For operations, include: the operation or activity type assessed; the country or geographical area; whether the risk concerns freedom of association, collective bargaining or both; whether the conclusion concerns possible violation, significant risk or an identified violation; the evidence and source supporting the conclusion; and measures taken during the reporting period. For suppliers, include: the supplier or supplier-category type; the tier, where relevant; the country or geographical area; the specific freedom-of-association or collective-bargaining risk; the evidence and source supporting the conclusion; and measures taken during the reporting period. If no operations or suppliers were identified, please provide the completed assessment supporting that conclusion.

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

The organization assessed freedom-of-association and collective-bargaining risk using [internal sources] and [recognized external sources]. The assessment considered the type of operation or supplier and the relevant country or geographical area.

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 407-1 — 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
We assessed freedom of association and collective bargaining as specific human rights rather than using a general labor-risk score.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We identified operations in which the rights may be violated or at significant risk.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We identified suppliers in which the rights may be violated or at significant risk.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The risk threshold is not limited to confirmed incidents or complaints.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The identified risk is supported by the type of operation or supplier, the geographical context or both.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We identified the countries or geographical areas in which the relevant operations and suppliers are located.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We distinguished freedom-of-association risk from collective-bargaining risk where necessary.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We did not classify suppliers as GRI 407-1 risks solely because they had general ESG, child-labor, forced-labor or environmental risk.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The supplier assessment considered indirect suppliers where they were relevant and identifiable through the due-diligence process.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We did not treat the absence of complaints as sufficient evidence that no significant risk exists.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Where no operations or suppliers were identified, the conclusion is supported by a documented assessment.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We described measures taken in the reporting period.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Each reported measure was intended to support freedom of association or collective bargaining.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We did not present a longstanding policy as a current-period measure without evidence of implementation or application.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Collective-bargaining coverage under GRI 2-30 was not presented as a substitute for GRI 407-1.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The published disclosure uses operation or supplier types and geographical information consistent with the underlying assessment.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Any sensitive individual supplier names have been aggregated without obscuring the required information.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Any required information that cannot be reported is addressed through the applicable GRI reason for omission.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

The report states that the organization supports freedom of association but does not identify operations or suppliers at risk.
The report discloses collective-bargaining coverage but does not address GRI 407-1.
Only confirmed violations or complaints are considered.
The report states that there were no reported violations but does not disclose a risk-assessment conclusion.
General labor-risk ratings are used without identifying freedom-of-association or collective-bargaining risk.
Supplier environmental or safety screening is presented as evidence for GRI 407-1.
Forced-labor or child-labor risks are presented as though they satisfy GRI 407-1.
The types of operations at risk are not identified.
The types of suppliers at risk are not identified.
The relevant countries or geographical areas are not identified.
A site or supplier list is provided without explaining the specific rights risk.
Only direct suppliers are considered even though relevant indirect suppliers were identified.
A general country-risk label is used without a connection to the specified rights.
The organization makes unsupported claims about the quality of national labor-law systems.
Measures are listed without showing that they were taken during the reporting period.
Existing policies are presented as measures without evidence of current-period action.
General training or grievance channels are presented without a connection to the rights.
No-risk conclusions rely only on a lack of complaints.
The report quantifies suppliers assessed but does not identify the suppliers or categories at significant risk.
A single combined labor-rights statement prevents users from identifying the GRI 407-1 information.
Required information is omitted without applying a GRI reason for omission.

Esempi

Esempi illustrativi

Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno standard.

Illustrative example 1

Illustrative synthetic example — Apparel manufacturing
The organization identified apparel factories using labor agencies in Country A as operations in which freedom-of-association rights were at significant risk. The risk arose from restrictions on workers’ ability to form independent organizations and from interference by labor intermediaries.
Logistics and cleaning suppliers operating in Region B were also identified as presenting significant collective-bargaining risk.
During the reporting period, the organization amended supplier requirements, engaged with worker representatives, provided rights-specific training to procurement staff and required remediation plans from affected suppliers.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 2

Illustrative synthetic example — Food processing and distribution
Seasonal agricultural operations in Country C and outsourced logistics providers in Region D were identified as presenting significant risk to collective-bargaining rights.
The conclusion was based on the use of temporary labor, limitations on independent representation and relevant geographical risk information.
Measures taken during the reporting period included engagement with labor providers, revision of contractual requirements, worker-representative meetings and supplier remediation addressing interference with association and bargaining rights.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 3

Illustrative synthetic example — No operations or suppliers identified
The organization assessed its operations and suppliers by operation and supplier type and by geographical area. It did not identify any operation or supplier in which freedom-of-association or collective-bargaining rights may be violated or at significant risk. The assessment used [sources]. During the reporting period, the organization continued [relevant measures].

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Report aziendali

Come le aziende rendicontano GRI 407-1 nella pratica

Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.

Report reali pubblicati
Cogna Educação S.A.
Education Services · Brazil · 2024
Apri il report →

Cogna’s 2024 Integrated Report provides partial information relevant to GRI 407-1 on page 149.

The report states that strategic suppliers undergo document screening covering labor and human-rights criteria. It also states that Cogna has received no reports of suppliers violating workers’ freedom-of-association or collective-bargaining rights.

Cogna describes its Code of Conduct commitment to preserving labor-union relations and states that a dedicated labor-relations team maintains ongoing engagement with union representatives.

This information supports:

part of the organization’s general supplier due-diligence process;

a statement concerning reported supplier violations; and

measures or arrangements that can support freedom of association and collective bargaining.

However, the report does not clearly:

identify operation types in which the rights may be violated or at significant risk;

identify supplier types meeting the GRI 407-1 risk threshold;

identify relevant countries or geographical areas;

demonstrate that the absence of reports is supported by a rights-specific significant-risk assessment; or

distinguish measures taken specifically during the 2024 reporting period from ongoing policies and structures.

Classify the disclosure as partial practice.

Cogna’s substantive page says that it has no reports of supplier violations and describes supplier screening, its Code of Conduct and its labor-relations function. That is not equivalent to identifying operations and suppliers where the rights may be violated or at significant risk.

London Luton Airport Operations Ltd.
Air Transportation — Airport Services · United Kingdom · 2024
Apri il report →

London Luton Airport’s 2024 Sustainability Report explicitly marks GRI 407-1 as N — Not reported in its GRI Index.

The report therefore should not be described as providing GRI 407-1 coverage.

The following information does not satisfy the disclosure:

total supplier numbers and supplier spend;

local procurement information;

general collective-bargaining references;

child-labor index information;

community-relationship reviews; or

land-use actions.

The card should state that the report does not identify:

operation or supplier types at risk;

countries or geographical areas at risk; or

measures taken during the reporting period intended to support freedom of association and collective bargaining.

Classify the report as not reported.

The GRI Index marks both GRI 2-30 and GRI 407-1 as not reported.

China Airlines, Ltd.
Air Transportation — Airlines · Taiwan · 2024
Apri il report →

China Airlines provides partial information relevant to GRI 407-1 in its Sustainable Supply Chain Management section, mapped by the GRI Index to page 76.

The company states that its operational bases and suppliers have not violated workers’ rights to freedom of association or collective bargaining.

It also describes:

a supplier risk-investigation mechanism;

annual sustainability risk assessments;

country-specific, sector-specific and social-risk screening;

Supplier Code of Conduct requirements;

supplier audits, monitoring and corrective-action processes; and

supplier engagement and capacity-building measures.

However, the disclosure does not clearly:

identify operation types where the rights may be violated or at significant risk;

identify supplier types meeting the specific GRI 407-1 threshold;

identify countries or geographical areas considered at risk for these rights;

distinguish general human-rights and labor-condition risk from freedom-of-association or collective-bargaining risk;

demonstrate that the no-violation statement is also a no-significant-risk conclusion; or

identify which 2024 measures were specifically intended to support the two rights.

Classify the report as partial practice rather than complete disclosure.

China Airlines’ substantive disclosure and GRI index point to page 76. The company states that no violations occurred and describes extensive general supplier-risk processes, but its high-risk supplier information is not specifically attributed to freedom of association or collective bargaining.

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This guide covers the identification of operations and suppliers at risk and the measures taken in the reporting period as required by Disclosure 407-1.

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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