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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 412-3

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

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.

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Gepubliceerd paspoort

Review in behandeling

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Standaard

GRI 412: Human Rights Assessment

Disclosure GRI 412-3 · 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 412-3 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.

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 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?

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld	Wat vast te leggen	Aanwijzing voor bewijs	Eigenaar
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

＋ Subelementen van GRI 412-3 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 412-3: 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.

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

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
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.

Voor te bereiden bewijsdossier

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.

Veelvoorkomende hiaten in de rapportage

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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Verwijzingen naar het raamwerk

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