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 412-3

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

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 412-3 · 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 412-3 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.

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 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?

Подготовка

Ключевая информация для подготовки

Поле подготовки	Что зафиксировать	Подсказка по доказательствам	Ответственный
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

＋ Показать подпункты GRI 412-3 (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 412-3: 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.

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
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.

Пакет доказательств для подготовки

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.

Типичные пробелы в отчётности

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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Ссылки на стандарты

Соответствующие требования GRI и смежные раскрытия

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

GRI

GRI 412-3

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 412-3

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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