Biblioteca delle disclosureGuida pratica per ogni informativa di rendicontazione

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 412-2

Employee training on human rights policies or procedures

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 412-2 · 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 412-2 requires the total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects relevant to operations and the percentage of employees trained during the reporting period.

Report total training hours, not average hours per employee. Calculate the percentage using employees who completed qualifying training during the reporting period as the numerator and total employees as the denominator, reconciling the employee population to Disclosure 2-7.

Training must concern the organisation's human rights policies or procedures and aspects relevant to operations. Generic ethics, diversity, occupational health and safety, compliance or code-acknowledgement training qualifies only to the extent that relevant human-rights content is substantiated.

Retain session duration, attendance and completion evidence, treat repeated training and e-learning consistently and deduplicate employees for the percentage. Contractors and other workers are not automatically included in the employee denominator.

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 qualifying human-rights training courses and content? 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
Qualifying human-rights training courses and content	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 human-rights training courses and content.	People / Human Rights / Sustainability Reporting
Course duration and completion records	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 course duration and completion records.	People / Human Rights / Sustainability Reporting
Total qualifying training hours	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 qualifying training hours.	People / Human Rights / Sustainability Reporting
Unique employees completing qualifying training	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 unique employees completing qualifying training.	People / Human Rights / Sustainability Reporting
Total employee denominator reconciled to Disclosure 2-7	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 employee denominator reconciled to disclosure 2-7.	People / Human Rights / Sustainability Reporting
Employee training percentage and calculation basis	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 employee training percentage and calculation basis.	People / Human Rights / Sustainability Reporting

＋ Mostra i sotto-elementi di GRI 412-2 (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 412-2: Qualifying human-rights training courses and content; Course duration and completion records; Total qualifying training hours; Unique employees completing qualifying training; Total employee denominator reconciled to Disclosure 2-7; Employee training percentage and calculation basis. 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

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
Qualifying human-rights training courses and content is reported accurately and completely.	The response omits, misclassifies or overstates qualifying human-rights training courses and content.	Approved source records, calculations and review evidence supporting qualifying human-rights training courses and content.
Course duration and completion records is reported accurately and completely.	The response omits, misclassifies or overstates course duration and completion records.	Approved source records, calculations and review evidence supporting course duration and completion records.
Total qualifying training hours is reported accurately and completely.	The response omits, misclassifies or overstates total qualifying training hours.	Approved source records, calculations and review evidence supporting total qualifying training hours.
Unique employees completing qualifying training is reported accurately and completely.	The response omits, misclassifies or overstates unique employees completing qualifying training.	Approved source records, calculations and review evidence supporting unique employees completing qualifying training.
Total employee denominator reconciled to Disclosure 2-7 is reported accurately and completely.	The response omits, misclassifies or overstates total employee denominator reconciled to disclosure 2-7.	Approved source records, calculations and review evidence supporting total employee denominator reconciled to disclosure 2-7.
Employee training percentage and calculation basis is reported accurately and completely.	The response omits, misclassifies or overstates employee training percentage and calculation basis.	Approved source records, calculations and review evidence supporting employee training percentage and calculation basis.

Pacchetto di evidenze da preparare

Course materials and human-rights content mapping.Learning-management, attendance and completion records.HR employee roster and Disclosure 2-7 reconciliation.Training-hours calculation and review sign-off.

Lacune ricorrenti nella rendicontazione

Reporting average hours instead of total hours or sessions instead of hours.

Counting assigned but incomplete training or generic training without qualifying content.

Mixing employees with contractors or double counting employees attending multiple sessions.

Reporting attendee count without the employee percentage or using the wrong denominator.

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.

✓ Assistente IA di LRA · Con supervisione umana

Chiedi all’assistente IA di Study Studio di questa informativa

Ottieni risposte pratiche per il tuo contesto di rendicontazione. Le prime due risposte sono gratuite: iscriviti gratis a LRA Community per continuare senza limiti.

Prova Come preparo GRI 412-2? Quali dati devo raccogliere? Quali errori devo evitare?

2 risposte gratuite

Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

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

GRI

GRI 412-2

all’interno di GRI 412: Human Rights Assessment

Apri la fonte ufficiale →

Correlati ed esplora

Sfoglia tutte le informative →

Altro in GRI 412 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · GRI 412-2

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.

Explore GRI training (ESRS bundle) →

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

/it/knowledge-hub/disclosure-cards/gri-412-2/

Gratis · LRA Community

Ottieni i tuoi strumenti per GRI 412-2 — 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.