Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

جوهر الإفصاح

Disclosure 206-1 requires an organization to report the number of legal actions pending or completed during the reporting period concerning anti-competitive behavior or violations of anti-trust and monopoly legislation in which the organization was identified as a participant. The organization must also report the main outcomes of completed legal actions, including any decisions or judgments.

The disclosure covers legal actions initiated under national or international laws designed primarily to regulate anti-competitive behavior, anti-trust, or monopoly practices. Informal complaints, internal investigations, preliminary enquiries, and general commercial disputes should not automatically be included unless they constitute a legal action within this scope.

The reported population should cover the entities included in the organization’s sustainability reporting under Disclosure 2-2. Legal actions initiated before the reporting period remain in scope if they were pending during the period.

GRI 206-1 requires one total number covering all relevant legal actions. An organization may provide additional voluntary breakdowns by status, legal basis, jurisdiction, or type of conduct where these improve clarity, but such breakdowns are not required by the current Standard.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.