GRI 402: Labor/Management Relations 2016 sets out reporting requirements on the topic of labor/management relations. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic.


In the context of the GRI Standards, the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates.

GRI 402 addresses the topic of labor/management relations. This covers an organization’s consultative practices with employees and their representatives, including its approach to communicating significant operational changes.

An organization’s consultation practices are expected to be aligned with relevant international norms and standards.

Collective bargaining can play an important role in an organization’s consultation practices. Collective bargaining refers to all negotiations which take place between one or more employers or employers' organizations, on the one hand, and one or more workers' organizations (trade unions), on the other, for determining working conditions and terms of employment or for regulating relations between employers and workers.1

These concepts are covered in key instruments of the International Labour Organization and the Organisation for Economic Co-operation and Development: see the References section of this Standard.

The disclosures in this Standard can provide information about an organization’s impacts related to labor/management relations, and how it manages these impacts.

Reporting on collective bargaining is covered in more detail in GRI 407: Freedom of Association and Collective Bargaining. In addition, Disclosure 102-41 in GRI 102: General Disclosures requires reporting on the percentage of total employees covered by collective bargaining agreements.

1 This definition is based on the International Labour Organization (ILO) Convention 154, ‘Collective Bargaining Convention’, 1981.

Effective date: 1 July 2018



GRI 402: Labor/Management Relations

1. Management approach disclosures 
2. Topic-specific disclosures

Disclosure 402-1 Minimum notice periods regarding operational changes 





Please see the GRI Standards translation page for available translations of the Standards, or to find out more about the upcoming translation schedule and how to get involved.

Related Standards

This Standard is to be used together with the most recent versions of the following documents.