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GRI 406: Non-discrimination 2016

Introduction​

GRI 406: Non-discrimination 2016 contains disclosures for organizations to report information about their impacts related to discrimination, and how they manage these impacts.

The Standard is structured as follows:

  • Section 1 contains a requirement, which provides information about how the organization manages its discrimination-related impacts.
  • Section 2 contains one disclosure, which provides information about the organization’s discrimination-related impacts.
  • The Glossary contains defined terms with a specific meaning when used in the GRI Standards. The terms are underlined in the text of the GRI Standards and linked to the definitions.
  • The Biblogrpahy lists authoritative intergovernmental instruments used in developing this Standard.

Background on the topic​

This Standard 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 Bibliography.

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.

1. Topic management disclosures​

An organization reporting in accordance with the GRI Standards is required to report how it manages each of its material topics.

An organization that has determined non-discrimination to be a material topic is required to report how it manages the topic using Disclosure 3-3 in GRI 3: Material Topics 2021 (see clause 1.1 in this section).

This section is therefore designed to supplement – and not replace – Disclosure 3-3 in GRI 3.

REQUIREMENTS​

  • 1.1 The reporting organization shall report how it manages non-discrimination using Disclosure 3-3 in GRI 3: Material Topics 2021.

Guidance​

Guidance for Disclosure 406-1
In the context of this disclosure, an ‘incident’ refers to a legal action or complaint registered with the reporting organization or competent authorities through a formal process, or an instance of non-compliance identified by the organization through established procedures. Established procedures to identify instances of non-compliance can include management system audits, formal monitoring programs, or grievance mechanisms.

An incident is no longer subject to action if it is resolved, the case is completed, or no further action is required by the organization. For example, an incident for which no further action is required can include cases that were withdrawn or where the underlying circumstances that led to the incident no longer exist.

Background

According to ILO instruments, discrimination can occur on the grounds of race, color, sex, religion, political opinion, national extraction, and social origin. Discrimination can also occur based on factors such as age, disability, migrant status, HIV and AIDS, gender, sexual orientation, genetic predisposition, and lifestyles, among others. The presence and effective implementation of policies to avoid discrimination are a basic expectation of responsible business conduct.

2. Topic disclosures​

Disclosure 406-1 Incidents of discrimination and corrective actions taken​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Total number of incidents of discrimination during the reporting period.
  • b. Status of the incidents and actions taken with reference to the following:
    • i. Incident reviewed by the organization;
    • ii. Remediation plans being implemented;
    • iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
    • iv. Incident no longer subject to action.

Guidance​

Guidance for Disclosure 406-1
In the context of this disclosure, an ‘incident’ refers to a legal action or complaint registered with the reporting organization or competent authorities through a formal process, or an instance of non-compliance identified by the organization through established procedures. Established procedures to identify instances of non-compliance can include management system audits, formal monitoring programs, or grievance mechanisms.

An incident is no longer subject to action if it is resolved, the case is completed, or no further action is required by the organization. For example, an incident for which no further action is required can include cases that were withdrawn or where the underlying circumstances that led to the incident no longer exist.

Background​

According to ILO instruments, discrimination can occur on the grounds of race, color, sex, religion, political opinion, national extraction, and social origin. Discrimination can also occur based on factors such as age, disability, migrant status, HIV and AIDS, gender, sexual orientation, genetic predisposition, and lifestyles, among others. The presence and effective implementation of policies to avoid discrimination are a basic expectation of responsible business conduct.

Background
According to ILO instruments, discrimination can occur on the grounds of race, color, sex, religion, political opinion, national extraction, and social origin. Discrimination can also occur based on factors such as age, disability, migrant status, HIV and AIDS, gender, sexual orientation, genetic predisposition, and lifestyles, among others.

The presence and effective implementation of policies to avoid discrimination are a basic expectation of responsible business conduct.

Bibliography​

This section lists authoritative intergovernmental instruments used in developing this Standard.

  • International Labour Organization (ILO) Convention 100, ‘Equal Remuneration Convention’, 1951.
  • International Labour Organization (ILO) Convention 111, ‘Discrimination (Employment and Occupation) Convention’, 1958.
  • Organisation for Economic Co-operation and Development (OECD), OECD Guidelines for Multinational Enterprises, 2011.
  • United Nations (UN) Convention, ‘Convention on the Elimination of all Forms of Discrimination against Women (CEDAW)’, 1979.
  • United Nations (UN) Convention, ‘International Convention on the Elimination of All Forms of Racial Discrimination’, 1965.
  • United Nations (UN) Convention, ‘International Covenant on Civil and Political Rights’, 1966, and related Protocol.
  • United Nations (UN) Declaration, ‘Declaration on the Elimination of All Forms of Intolerance and of Discrimination based on Religion and Belief’, 1981.
  • United Nations (UN) Declaration, ‘Declaration on the Elimination of All Forms of Racial Discrimination’, 1963.
  • United Nations (UN) Declaration, ‘Declaration on the Rights of Persons Belonging to National or Ethnic, Religious and Linguistic Minorities’, 1992.
  • United Nations Educational, Scientific and Cultural Organization (UNESCO) Declaration, ‘Declaration on Race and Racial Prejudice’, 1978.
  • United Nations Entity for Gender Equality and the Empowerment of Women (UN Women) and United Nations Global Compact, ‘Women’s Empowerment Principles’, 2011.
  • United Nations (UN) Fourth World Conference on Women, ‘Beijing Declaration and Platform for Action’, 1995.