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Standard ritirato

GRI 412: Human Rights Assessment 2016 è stato ritirato da GRI e non può essere usato per report pubblicati dal 01 Gennaio 2023 in poi.

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.

Rendicontalo sotto: GRI 2-23 · GRI 2-24 · GRI 2-25 · GRI 2-26 · GRI 3-3

Resta online come riferimento. Questa pagina è il registro di un requisito ritirato, non una guida alla preparazione. 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

Un registro di ciò che questa disclosure richiedeva quando era in vigore, per chi lavora su report redatti secondo essa. Non è una guida alla preparazione: il requisito non esiste più negli standard Global Reporting Initiative.

Apri la fonte ufficiale Global Reporting Initiative ↗ Condividi

Passaporto pubblicato

Revisione in attesa

··· In revisione Revisione editoriale in corso Predisposto a partire da fonti ufficiali e da evidenze di report pubblicati. Non è ancora registrato un approvatore, quindi la pagina non riporta una firma. Usala insieme alla fonte ufficiale Global Reporting Initiative finché la revisione è in corso.

Standard

GRI 412: Human Rights Assessment

Disclosure GRI 412-1 · 2016

In vigore

2018-07-01

Fonte ufficiale: Apri ↗

Ultima revisione

—

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

Per preparare questa informativa

6LRA preparation fields 6affermazioni da verificare 4aree di evidenza

Focus dell’informativa

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.

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

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

Have you defined and reconciled the complete population for country and total operations? Have you separated mandatory GRI requirements from recommendations and optional supporting context? Can every reported number, category, definition, exclusion and conclusion be traced to current source evidence? Have privacy, confidentiality, missing information and any applicable GRI 1 reason for omission been documented?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
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

＋ Mostra i sotto-elementi di GRI 412-1 (checklist di lavoro LRA)

Come prepararla

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.

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 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.

Richiesta migliore

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

Findings, responses, review type and supplier coverage can be useful context but do not replace the required country-level number and percentage.

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.

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione	Rischio	Evidenze da verificare
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.

Pacchetto di evidenze da preparare

Country-level operation register.Human rights review and impact-assessment reports.Review-scope, date, validity and methodology records.Numerator and denominator reconciliation and sign-off.

Lacune ricorrenti nella rendicontazione

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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Impara a preparare questa informativa dall’inizio alla fine

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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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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Ottieni i tuoi strumenti per GRI 412-1 — gratis

I tuoi strumenti di preparazione sono gratuiti per i membri di LRA Community e per gli studenti. Registrati una volta (è gratis) e il tuo download parte subito — insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

	Report A	Report B	Report C
Punto dato 1	✓ p.213	poco chiaro	✓ p.87
Punto dato 2	✓ p.214	—	✓ p.90

I membri vedono la mappa completa di copertura dei punti dato — ✓ con riferimenti di pagina — su tre report reali, con le parole delle aziende stesse.