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Отозванный стандарт
GRI отозвала GRI 412: Human Rights Assessment 2016: стандарт нельзя применять в отчётности, опубликованной 1 января 2023 г. или позднее.
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.
Раскрывайте это в составе: GRI 2-23 · GRI 2-24 · GRI 2-25 · GRI 2-26 · GRI 3-3
Оставлено для справки. Это запись об утратившем силу требовании, а не руководство по подготовке. 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
Запись о том, чего требовало это раскрытие, пока действовало, — для тех, кто работает с отчётами, составленными по нему. Это не руководство по подготовке: требования больше нет в стандартах Global Reporting Initiative.
Опубликованный паспорт
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Идёт редакционная проверка
Подготовлено по официальным первоисточникам и данным опубликованных отчётов. Утверждающий пока не указан, поэтому у страницы нет подписи автора.
Пользуйтесь ею вместе с официальным источником Global Reporting Initiative, пока проверка не завершена.
Стандарт
GRI 412: Human Rights Assessment
Disclosure GRI 412-1 · 2016
Последняя проверка
—
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Чтобы подготовить это раскрытие
Суть раскрытия
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.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.
Прежде чем начать
Прежде чем начать
Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.
Подготовка
Ключевая информация для подготовки
| Поле подготовки | Что зафиксировать | Подсказка по доказательствам | Ответственный |
|---|---|---|---|
| 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 |
＋ Показать подпункты GRI 412-1 (рабочий чек-лист LRA)
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.
Как это подготовить
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.
Запросить данные
Request the disclosure evidence
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
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.
Более удачный запрос
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.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.
Примечание о методике
Findings, responses, review type and supplier coverage can be useful context but do not replace the required country-level number and percentage.
Примечание о контексте
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.
Готовность к заверению
Для каждого утверждения проверьте доказательства
| Утверждение | Риски | Доказательства для проверки |
|---|---|---|
| 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. |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
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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Соответствующие требования GRI и смежные раскрытия
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GRI
GRI 412-1
в составе GRI 412: Human Rights Assessment
Связанное и другое
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