GRI 406: Non-discrimination 2016 sets out reporting requirements on the topic of non-discrimination. 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 406 addresses the topic of non-discrimination.
For the purpose of this Standard, discrimination is defined as the act and the result of treating people unequally by imposing unequal burdens or denying benefits, instead of treating each person fairly on the basis of individual merit. Discrimination can also include harassment. This is defined as a course of comments or actions that are unwelcome, or should reasonably be known to be unwelcome, to the person towards whom they are addressed.
An organization is expected to avoid discriminating against any person on any grounds, including avoiding discrimination against workers at work. It is also expected to avoid discriminating against customers with respect to the provision of products and services, or against any other stakeholder, including suppliers or business partners.
These concepts are covered in key instruments of the International Labour Organization, the Organisation for Economic Co-operation and Development, and the United Nations (UN): see the References section of this Standard.
A number of international conventions and declarations address discrimination against specific groups of people or on specific grounds. Examples include the UN Convention on the Elimination of all Forms of Discrimination against Women (CEDAW) and the UN International Convention on the Elimination of All Forms of Racial Discrimination.
The disclosures in this Standard can provide information about an organization’s impacts related to discrimination, and how it manages them.
Effective date: 1 July 2018
Earlier adoption is encouraged.
GRI 404: Non-discrimination
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 406-1 Incidents of discrimination and corrective actions taken