Библиотека раскрытийПрактическое руководство по каждому раскрытию в отчётности

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 412-2

Employee training on human rights policies or procedures

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.

Открыть официальный источник Global Reporting Initiative ↗ Поделиться

Опубликованный паспорт

Проверка ожидается

··· На проверке 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 412-2 · 2016

Вступает в силу

2018-07-01

Официальный источник: Открыть ↗

Последняя проверка

—

Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative

Чтобы подготовить это раскрытие

6LRA preparation fields 6утверждений для проверки 4областей доказательств

Суть раскрытия

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.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

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?

Подготовка

Ключевая информация для подготовки

Поле подготовки	Что зафиксировать	Подсказка по доказательствам	Ответственный
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

＋ Показать подпункты GRI 412-2 (рабочий чек-лист LRA)

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 412-2: 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.

Более удачный запрос

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

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
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.

Пакет доказательств для подготовки

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.

Типичные пробелы в отчётности

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.

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Ссылки на стандарты

Соответствующие требования GRI и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

GRI

GRI 412-2

в составе GRI 412: Human Rights Assessment

Открыть официальный источник →

Связанное и другое

Все раскрытия →

Больше в GRI 412 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

Углубиться · GRI 412-2

Научитесь готовить это раскрытие от начала до конца

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) →

Как построена эта библиотека 312 опубликованных отчётов проиндексировано 63 171 страниц с постраничными ссылками 272 карточек раскрытий, созданных практиками

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