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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 412-3

Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

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 412-3 · 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 412-3 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.

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 definition of significant investment agreements and contracts? 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
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

＋ Mostra i sotto-elementi di GRI 412-3 (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 412-3: 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.

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
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.

Pacchetto di evidenze da preparare

Investment and commercial agreement register.Significance criteria and transaction-population reconciliation.Executed clause text and human-rights screening records.Due-diligence evidence, calculation workbook and sign-off.

Lacune ricorrenti nella rendicontazione

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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Impara a preparare questa informativa dall’inizio alla fine

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Ottieni i tuoi strumenti per GRI 412-3 — 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.