GRI 407: Freedom of Association and Collective Bargaining 2016 sets out reporting requirements on the topic of freedom of association and collective bargaining. 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.
GRI 407 addresses the topic of freedom of association and collective bargaining.
Freedom of association is a human right as defined by international declarations and conventions. In this context, freedom of association refers to the right of employers and workers to form, to join and to run their own organizations without prior authorization or interference by the state or any other entity.
The right of workers to collectively bargain the terms and conditions of work is also an internationally recognized human right. 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.
These concepts are covered in key instruments of the International Labour Organization, the Organisation for Economic Co-operation and Development, and the United Nations: see the References section of this Standard.
The disclosures in this Standard can provide information about an organization’s impacts related to freedom of association and collective bargaining, and how it manages these impacts.
Disclosure 102-41 in GRI 102: General Disclosures requires reporting on the percentage of total employees covered by collective bargaining agreements.
Effective date: 1 July 2018
Earlier adoption is encouraged.
GRI 407: Freedom of Association
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk