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Ingetrokken standaard

GRI 412: Human Rights Assessment 2016 is door GRI ingetrokken en mag niet worden gebruikt voor verslagen die op of na 1 January 2023 worden gepubliceerd.

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.

Rapporteer dit onder: GRI 2-23 · GRI 2-24 · GRI 2-25 · GRI 2-26 · GRI 3-3

Blijft online als naslag. Deze pagina is een registratie van een vervallen vereiste, geen voorbereidingsrichtlijn. 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

Een registratie van wat deze disclosure vroeg toen zij van kracht was, voor wie werkt met verslagen die daarop zijn gebaseerd. Geen voorbereidingsrichtlijn: de vereiste bestaat niet meer in de Global Reporting Initiative-standaarden.

Officiële Global Reporting Initiative-bron openen ↗ Delen

Gepubliceerd paspoort

Review in behandeling

··· In review Redactionele review loopt Opgesteld op basis van officiële bronmaterialen en bewijs uit gepubliceerde rapporten. Er is nog geen goedkeurder vastgelegd, dus deze pagina heeft geen auteursvermelding. Gebruik deze naast de officiële Global Reporting Initiative-bron zolang die review loopt.

Standaard

GRI 412: Human Rights Assessment

Disclosure GRI 412-1 · 2016

Van kracht

2018-07-01

Officiële bron: Openen ↗

Laatst beoordeeld

—

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Voor deze disclosure

6LRA preparation fields 6beweringen te toetsen 4bewijsgebieden

Kern van de disclosure

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

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?

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld	Wat vast te leggen	Aanwijzing voor bewijs	Eigenaar
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

＋ Subelementen van GRI 412-1 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Beter verzoek

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.

Methodenotitie

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

Contextnotitie

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.

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering	Risico	Te controleren bewijs
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.

Voor te bereiden bewijsdossier

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.

Veelvoorkomende hiaten in de rapportage

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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