GRI 400: Social

  

GRI 400 is a reporting standard developed by the Global Reporting Initiative (GRI) that focuses on social issues. It provides a framework for organizations to report on their social performance, impacts, and contributions to society. The GRI 400 standard includes a set of disclosures and indicators that organizations can use to report on their social performance.

 

The GRI 400 standard is divided into three main sections:

1.     Social Performance

2.     Social Impact

3.     Social Indicators

 

 

Social Performance: This section includes disclosures related to the social impacts of an organization's activities. It covers topics such as human rights, labor practices, diversity and inclusion, community engagement, and product responsibility. The disclosures in this section are designed to help organizations report on the social impacts of their operations, products, and services.

 

More details on Social Performance:

 

The Social Performance section of the GRI 400 standard includes disclosures related to the social impacts of an organization's activities. The purpose of this section is to provide a framework for organizations to report on their social performance, including their adherence to human rights, labor practices, diversity and inclusion, community engagement, and product responsibility.

The Social Performance section is divided into four subsections:

Non-Discrimination and Human Rights: This subsection includes disclosures related to an organization's commitment to human rights and non-discrimination. It covers topics such as the organization's policies on human rights, its efforts to prevent discrimination, and its response to human rights issues.

The Non-Discrimination and Human Rights subsection of the Social Performance section of the GRI 400 standard includes disclosures related to an organization's commitment to human rights and non-discrimination. The purpose of this subsection is to provide a framework for organizations to report on their efforts to prevent discrimination and promote human rights in their operations, supply chains, and other activities.

The Non-Discrimination and Human Rights subsection is divided into three parts:

Policies and Practices: This part includes disclosures related to an organization's policies and practices related to human rights and non-discrimination. It covers topics such as the organization's code of conduct, its human rights policy, and its commitment to diversity and inclusion. Organizations are also encouraged to report on the implementation of these policies and practices, including the training and awareness programs they have in place to promote human rights and prevent discrimination.

Non-Discrimination: This part includes disclosures related to an organization's efforts to prevent discrimination. It covers topics such as the organization's non-discrimination policies and practices, its efforts to prevent harassment and bullying, and its commitment to providing equal opportunities to all employees.

Human Rights: This part includes disclosures related to an organization's commitment to human rights. It covers topics such as the organization's policies and practices related to human rights, its efforts to respect human rights in its operations and supply chains, and its response to human rights issues.

The Non-Discrimination and Human Rights subsection of the GRI 400 standard is designed to help organizations report on their commitment to human rights and non-discrimination in a transparent and accountable manner. By using this standard, organizations can demonstrate their commitment to social responsibility and sustainability, and provide stakeholders with the information they need to make informed decisions about the organization's social impacts and contributions.

 

Labor Practices and Decent Work: This subsection includes disclosures related to an organization's labor practices and commitment to decent work. It covers topics such as the organization's policies on labor practices, its efforts to prevent forced labor and child labor, and its commitment to fair and equal employment practices.

More details on Labor Practices and Decent Work:

The Labor Practices and Decent Work subsection of the Social Performance section of the GRI 400 standard includes disclosures related to an organization's labor practices and commitment to decent work. The purpose of this subsection is to provide a framework for organizations to report on their efforts to ensure fair and ethical labor practices throughout their operations and supply chains.

The Labor Practices and Decent Work subsection is divided into three parts:

Employment: This part includes disclosures related to an organization's employment practices. It covers topics such as the organization's policies on recruitment, hiring, and promotion, its efforts to provide equal opportunities to all employees, and its commitment to fair compensation and benefits.

Labor/Management Relations: This part includes disclosures related to an organization's labor/management relations. It covers topics such as the organization's policies on employee representation and collective bargaining, its efforts to prevent disputes and strikes, and its commitment to open communication with employees and their representatives.

Health and Safety: This part includes disclosures related to an organization's commitment to employee health and safety. It covers topics such as the organization's policies and practices related to occupational health and safety, its efforts to prevent workplace accidents and injuries, and its commitment to providing a safe and healthy work environment.

The Labor Practices and Decent Work subsection of the GRI 400 standard is designed to help organizations report on their commitment to fair and ethical labor practices in a transparent and accountable manner. By using this standard, organizations can demonstrate their commitment to social responsibility and sustainability, and provide stakeholders with the information they need to make informed decisions about the organization's social impacts and contributions.

 

Society: This subsection includes disclosures related to an organization's impact on society. It covers topics such as the organization's engagement with local communities, its efforts to support social and economic development, and its contributions to social welfare.

More details on Society:

The Society subsection of the Social Performance section of the GRI 400 standard includes disclosures related to an organization's impact on society. The purpose of this subsection is to provide a framework for organizations to report on their efforts to support social and economic development, engage with local communities, and promote sustainable practices.

The Society subsection is divided into three parts:

Local Communities: This part includes disclosures related to an organization's engagement with local communities. It covers topics such as the organization's efforts to support local economic development, its contributions to community welfare and well-being, and its engagement with community stakeholders.

Social Impact: This part includes disclosures related to an organization's social impact. It covers topics such as the organization's efforts to promote social and economic development, its contribution to poverty reduction, and its support for education and health programs.

Product and Service Labeling: This part includes disclosures related to an organization's product and service labeling. It covers topics such as the organization's efforts to ensure accurate and transparent labeling, its commitment to sustainable product design and development, and its response to product-related issues.

The Society subsection of the GRI 400 standard is designed to help organizations report on their impact on society in a transparent and accountable manner. By using this standard, organizations can demonstrate their commitment to social responsibility and sustainability, and provide stakeholders with the information they need to make informed decisions about the organization's social impacts and contributions.

 

 

Product Responsibility: This subsection includes disclosures related to an organization's product responsibility. It covers topics such as the organization's efforts to ensure the safety and quality of its products, its response to product-related issues, and its commitment to sustainable product design and development.

The Product Responsibility subsection of the Social Performance section of the GRI 400 standard includes disclosures related to an organization's responsibility for the environmental and social impacts of its products and services. The purpose of this subsection is to provide a framework for organizations to report on their efforts to ensure sustainable and responsible product design, development, and marketing.

The Product Responsibility subsection is divided into three parts:

Customer Health and Safety: This part includes disclosures related to an organization's commitment to ensuring customer health and safety. It covers topics such as the organization's product safety policies and practices, its efforts to prevent product-related accidents and injuries, and its response to product safety issues.

Product and Service Labeling: This part includes disclosures related to an organization's product and service labeling. It covers topics such as the organization's efforts to ensure accurate and transparent labeling, its commitment to sustainable product design and development, and its response to product-related issues.

Marketing Communications: This part includes disclosures related to an organization's marketing communications. It covers topics such as the organization's commitment to responsible marketing practices, its efforts to prevent false or misleading advertising, and its response to marketing-related issues.

The Product Responsibility subsection of the GRI 400 standard is designed to help organizations report on their responsibility for the environmental and social impacts of their products and services in a transparent and accountable manner. By using this standard, organizations can demonstrate their commitment to social responsibility and sustainability, and provide stakeholders with the information they need to make informed decisions about the organization's social impacts and contributions.

 

Summary: The Social Performance section of the GRI 400 standard is designed to help organizations report on their social impacts in a transparent and accountable manner. By using this standard, organizations can demonstrate their commitment to social responsibility and sustainability, and provide stakeholders with the information they need to make informed decisions about the organization's social impacts and contributions.

 

Social Impacts: This section includes disclosures related to the social contributions of an organization. It covers topics such as charitable giving, social investments, community development, and stakeholder engagement. The disclosures in this section are designed to help organizations report on the positive social impacts they have had on society.

 

More details on Social Impacts:

The Social Impacts section of the GRI 400 standard includes disclosures related to an organization's social impacts. The purpose of this section is to provide a framework for organizations to report on their efforts to manage and mitigate their social impacts, including those related to their operations and supply chain.

The Social Impacts section is divided into four parts:

Anti-Corruption: This part includes disclosures related to an organization's efforts to prevent and address corruption in all its forms. It covers topics such as the organization's anti-corruption policies and procedures, its training and awareness programs for employees, and its efforts to prevent corruption in its supply chain.

Economic: This part includes disclosures related to an organization's economic impacts. It covers topics such as the organization's contributions to local economic development, its employment practices, and its efforts to promote economic diversity and stability.

Environmental: This part includes disclosures related to an organization's environmental impacts. It covers topics such as the organization's greenhouse gas emissions, its use of natural resources, and its efforts to reduce its environmental footprint.

Social: This part includes disclosures related to an organization's social impacts. It covers topics such as the organization's human rights policies and practices, its labor practices, and its engagement with local communities.

The Social Impacts section of the GRI 400 standard is designed to help organizations report on their social impacts in a transparent and accountable manner.

 

 

Social Indicators: This section includes a set of indicators that organizations can use to measure and report on their social performance. The indicators cover a range of topics, including human rights, labor practices, and community engagement. The indicators are designed to help organizations track their performance over time and compare their performance to industry peers.

 

The GRI 400 standard is designed to help organizations report on their social performance in a transparent and accountable manner. By using this standard, organizations can demonstrate their commitment to social responsibility and sustainability, and provide stakeholders with the information they need to make informed decisions about the organization's social impacts and contributions.

 

More details on Social Indicators: 

GRI 400: Social Indicators is a set of guidelines developed by the Global Reporting Initiative (GRI) for organizations to report on their social performance. The guidelines are used by organizations to report on their impacts on social issues, including human rights, labor practices, and community engagement.

The guidelines consist of 23 social indicators, which are divided into four categories:

Human rights: These indicators are focused on an organization's respect for human rights. They include indicators such as the number of incidents of discrimination and actions taken to address them, and the number of grievances related to human rights violations.

Labor practices: These indicators focus on an organization's employment practices. They include indicators such as the number of employees, employee turnover rate, and the percentage of employees who are unionized.

Society: These indicators focus on an organization's engagement with the community. They include indicators such as the number of community development programs and the amount of money donated to charitable causes.

Product responsibility: These indicators focus on an organization's responsibility for the products or services it provides. They include indicators such as the number of products or services that have been recalled and the number of product safety incidents.

The guidelines are intended to help organizations report on their social impacts in a consistent and transparent way. By reporting on their social performance, organizations can identify areas where they need to improve and demonstrate their commitment to social responsibility to their stakeholders.

In summary, GRI 400: Social Indicators is a set of guidelines that organizations can use to report on their social performance. The guidelines consist of 23 social indicators, which are divided into four categories: human rights, labor practices, society, and product responsibility. By using these guidelines, organizations can demonstrate their commitment to social responsibility and identify areas where they need to improve.