Disclosure focus
This disclosure asks an organisation to explain whether it has looked at the health and safety impacts of its products and services, and to report the results of that assessment in a clear, measurable way. The focus is on product and service categories, so the organisation should think about the main groups it sells or provides, rather than only isolated items or one-off cases.
In practice, the key question is how broadly the assessment has been carried out across the business. A useful report should make clear whether the review covers all relevant categories and markets, or only selected areas such as flagship products, priority lines, or specific operations. If the assessment is partial, the organisation should be transparent about what is included and what is not.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 416-1 sub-elements (LRA working checklist)
Identify the significant product and service categories covered by the report, then assess their health and safety impacts with a view to improvement.
Calculate and disclose the share of those significant categories for which that health and safety impact review has been carried out for improvement.
How to prepare it
1Set the reporting boundary first: decide which product and service lines sit in scope for this disclosure, and keep that scope consistent with the period you are reporting on.
2Define what you will count as a significant category, using a clear internal rule so the same test is applied across all relevant offerings.
3Gather the supporting records that show where health and safety impacts were reviewed for possible improvement, and keep enough detail to trace each inclusion back to source evidence.
4Calculate the percentage from the categories in scope, making sure the numerator covers only those significant categories where the review for improvement was carried out, and the denominator covers all significant categories in scope.
5Record any exclusions, boundary changes, or judgement calls that affect the figure, so a reviewer can understand why the reported percentage is what it is.
6Check the final disclosure against the official source and your working papers to confirm the number, the scope, and the evidence all align before sign-off.
Request the data
Request the product and service safety assessment data
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
For the reporting period, what share of our significant product and service lines has been reviewed for health and safety impacts with a view to improvement?
Use your organisation’s own terms first, then map them to the reporting wording. For example, if you talk about product ranges, service lines, portfolios, or customer offerings internally, use those labels in the request and only translate them afterwards for reporting.
Weak request
Please provide the GRI 416-1 evidence showing the evidence needed for GRI 416:GRI 416-1.
Why it fails: It uses framework language instead of the business’s own labels, so the owner may not know which teams, systems, or category lists to pull from. It also does not specify the period, scope, significance basis, or the exact fields needed to calculate the percentage and support the figure.
Better request
Please send the tracker or export for the product and service lines your team treats as significant for [reporting period]. Use your internal category names, show which ones have had a health and safety review, and flag any improvement actions identified. Include the source system, last update date, and any exclusions so we can calculate the share of significant lines reviewed.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain which product and service categories were treated as significant, and state the basis used to decide whether a category had been reviewed for possible health and safety improvements.
Context note
This figure shows how far the business has extended its safety-improvement review across the product and service portfolio, rather than the size or severity of any actual safety issue.
Fluctuation statement
If the share changes, note whether this was driven by adding or removing significant categories, refining the review approach, or completing more assessments during the period.
Content index entry
GRI 416-1 Assessment of the health and safety impacts of product and service categories — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 416-1 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The team asks a policy or reporting contact instead of the product, quality, safety, or customer-risk owner who actually knows which ranges have been reviewed.
Framework language only
People ask for data using the disclosure label rather than the organisation’s own category names, so the source team cannot map the request to live records.
Scope left vague
The request does not pin down which product and service lines are in scope, so different teams send different lists and the denominator shifts.
Wrong time basis
The data pull uses a different reporting period from the one used for the rest of the pack, which makes the percentage impossible to reconcile.
Mixed counting bases
One source counts product families while another counts individual items or service lines, so the numerator and denominator are built on different units.
Source labels stripped out
The extract loses the original category names and reference codes, making it hard to trace each figure back to the underlying review file.
Separate groups merged
Products and services that were reviewed on different criteria or by different teams are combined into one pool, which hides gaps in coverage.
No evidence trail
The file arrives without the review note, date stamp, or sign-off record, so no one can show who checked the assessment and when.
Where judgement is often needed
Defining which product lines count as significant
Set and document the business rule for what sits inside the population, then apply it consistently so the percentage is based on the same set of product and service lines period to period.
Treating bought or sold businesses during the year
If acquisitions or disposals change the portfolio, explain whether the figure reflects the opening mix, the closing mix, or a time-weighted view, and keep the approach consistent or clearly bridge the change.
Using local safety definitions across countries
Where country teams use different health-and-safety meanings or test methods, choose one common internal basis or explain the local variations and how they were aligned before the percentage was calculated.
Including borderline customer groups or use cases
For products or services that sit near the edge of scope, state the inclusion rule you used and explain any exclusions so readers can see why those items were counted or left out.
Choosing between measured results and informed estimates
If some categories were directly reviewed and others were estimated, say which parts were checked in detail, which were modelled, and what evidence or assumptions supported the estimate.
Deciding the timing of the assessment
Explain whether the assessment was done at a point in time or over a period, and make clear how the chosen timing matches the way the business manages product and service risk reviews.
Rounding the percentage
State the rounding rule used for the reported percentage and make sure the underlying count and the rounded result still reconcile without overstating the share assessed.
Protecting sensitive detail through grouping
If product-level information cannot be shown separately for privacy or commercial reasons, group the data at a higher level and explain the aggregation so the reported percentage still covers the full assessed population.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Consumer goods manufacturing
We reviewed our main product lines and checked where health and safety effects were considered for improvement in the design or use phase. In this synthetic example, 8 of 10 significant product and service categories were covered, which is 80%. - The remaining 2 categories were not yet included in that improvement review. - This illustration is internally consistent and uses made-up figures for training only.
Illustrative only: the company first maps its important product and service groupings, then records how many of those have had health and safety effects examined with a view to improvement. The percentage is calculated from the covered categories divided by the total significant categories.
Illustrative (synthetic) example — Business services
We assessed our key service offerings to see where health and safety effects had been reviewed for possible improvement. In this synthetic example, 5 of 8 significant service categories were covered, which is 63%. - The other 3 categories were outside the current review scope. - This is a fictional, internally consistent illustration for practitioner training.
Illustrative only: the organisation identifies its important service groupings and then states the share that has been examined for health and safety improvement opportunities. The percentage is the covered share rounded from the ratio of covered categories to all significant categories.
Company reports
How companies report GRI 416-1
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
CRH plc
Construction Materials · Ireland · 2024
CRH plc's 2024 Sustainability Performance Report includes a reference to the health and safety impacts of product and service categories, specifically noted on page 58 and mentioned again on page 104. However, the report states that there are no products to report on in this context (p.104). There is no further detailed quantitative data or discussion on this disclosure in the provided evidence.
Samsung Biologics Co.,Ltd.
Pharmaceuticals / Biotech / Life Sciences · South Korea · 2025
Samsung Biologics Co., Ltd.'s 2025 ESG Report includes information on health and safety impacts of its products and services, specifically noting the number of regulatory violations resulting in warnings related to health and safety on page 195. Additionally, the report addresses the assessment of health and safety impacts of products and services on page 205. However, the report does not provide detailed quantitative data or further elaboration on the outcomes of these assessments.
Sumitomo Forestry Co., Ltd.
Home Building · Japan · 2025
Sumitomo Forestry Co., Ltd.'s Sustainability Report 2025 includes a reference to the assessment of health and safety impacts related to its products and services, specifically noted on page 537. However, the report does not provide clear quantitative data or detailed findings on health and safety performance outcomes. Other aspects of health and safety disclosure remain unclear or missing from the available evidence.
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Check your understanding
Scenarios to work through
A consumer goods business sells 12 product lines, but only 9 are treated as significant after its internal review. It has documented health and safety impact checks for 6 of those 9 lines, while the remaining 3 are still awaiting review.
QHow should the team decide what to include in the percentage for this disclosure?
Reveal model answer →Hide answer ↑Count only the product and service categories the business has already identified as significant, then work out what share of those have been assessed for health and safety impacts. In this case, 6 out of 9 significant categories have been assessed, so the figure is 66.7%. The three not yet reviewed stay in the denominator because they are still significant categories without an assessment.
Why this matters · Use the set of significant categories as the base, and measure how many of those have been checked for health and safety impacts.
A software provider offers four service bundles. Two are clearly significant and have been assessed, one is significant but the review is still in progress, and one is not significant and has not been reviewed.
QShould the unreviewed but significant bundle affect the reported percentage, and should the non-significant bundle be counted at all?
Reveal model answer →Hide answer ↑Yes, the significant bundle that has not yet been reviewed should affect the result because it is part of the population being measured. No, the non-significant bundle should not be included in the calculation base. The percentage should reflect assessed significant categories out of all significant categories, not out of every bundle the business sells.
Why this matters · Include significant categories whether assessed or not, but leave out categories that are not significant.
A manufacturer has assessed safety effects for a product family last year, but this year it changed the design and packaging in a way that could alter the risk profile. The team is unsure whether the old assessment is enough for the current reporting period.
QWhat judgement should the preparer make before using that assessment in the current figure?
Reveal model answer →Hide answer ↑Check whether the earlier work still covers the current version of the product or service category. If the design or packaging changes could affect health and safety impacts, the business should not treat the old review as automatically current; it needs to decide whether a fresh or updated assessment is needed before counting that category as assessed for this period.
Why this matters · An assessment only counts if it is still relevant to the category being reported now.
A retailer has a single assessment covering several closely related product ranges sold under one service arrangement. The team wants to know whether it can count each range separately or only once.
QHow should the preparer think about the unit being measured when one assessment covers more than one related category?
Reveal model answer →Hide answer ↑First decide how the business has defined each significant product or service category for reporting. If one assessment genuinely covers multiple significant categories, each category can only be counted if the assessment addresses that category’s health and safety impacts; otherwise, the same review should not be used to inflate the percentage. The key is to match the assessment to the category basis used in the calculation.
Why this matters · Make sure the assessment lines up with the category structure used for the percentage, so the count is not overstated.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
For GRI 416-1, what should I use this page for when I’m drafting the disclosure from scratch?+−
Use it as a practitioner guide to understand the disclosure, prepare the data point on health and safety coverage, and turn that into a draft narrative and content-index line. It also points you to the workbook, evidence pack, common gaps, and illustrative examples so you can work through the disclosure in a structured way.
What data do I need to collect for GRI 416-1 on this page?+−
The page says the datapoint to prepare is health and safety coverage. Use that as the starting point for collecting the underlying information needed to describe coverage clearly and consistently in your draft.
How do I decide the scope and methodology for GRI 416-1 using this page?+−
Follow the step-by-step preparation section and use the plain-language explainer to define what you are covering before you draft. The page is designed to help you set up a practical approach rather than leaving you with a blank template.
Who should own the GRI 416-1 data and evidence pack in my organisation?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can explain the health and safety coverage data and assemble the evidence pack. Use the workbook to make responsibilities and checks easier to track.
What should go into the evidence pack for GRI 416-1 assurance readiness?+−
The page says there is an evidence pack with five items for assurance readiness, and the assurance section also sets out five claims to verify with claim, risk and evidence. Use those materials together so your draft is supported by traceable evidence.
What are the common mistakes or reporting gaps to avoid for GRI 416-1?+−
The page includes common reporting gaps and mistakes to help you spot weak drafting before sign-off. Use that section to check whether your scope, data and evidence are aligned and whether the disclosure is complete enough to support assurance.
How do I use the Prep & Assurance workbook for GRI 416-1?+−
The workbook is a downloadable .xlsx file in the Download Centre and is meant to support preparation and assurance readiness. Use it to organise the disclosure work, track the evidence pack, and move from raw data to a draft.
What is the printable Library Card PDF for GRI 416-1 used for?+−
The Download Centre includes a printable Library Card (.pdf) alongside the workbook. Use it as a quick reference while you prepare the disclosure and check the page’s key points.
Can I use the illustrative example on this GRI 416-1 page as a template for my own disclosure?+−
Yes, but only as a synthetic example to show how a disclosure might be presented. Use it to understand the style of the draft output and the quantitative table, then replace it with your own internally consistent data.
How does the GRI 416-1 page help me turn data into a draft disclosure?+−
It includes a draft-output section with visualisation ideas, narrative starters and a GRI content-index line. That gives you a practical route from collected data to a first draft that can be reviewed and refined.
Is there any cross-framework help on this page for ESRS S4 and GRI 416-1?+−
Yes, the page notes ESRS S4 (Consumers and End-users) as the closest ESRS correspondence. You can use the data you prepare here as reusable input when working across frameworks, but the page does not say the requirements are identical.
More questions this page can help with
GRI 416-1 customer health and safety: what should I check before I send the draft for review?GRI 416-1 customer health and safety: how do I use the evidence pack to support assurance?GRI 416-1 customer health and safety: what does the step-by-step preparation section help me do?GRI 416-1 customer health and safety: what is the health and safety coverage datapoint on this page?GRI 416-1 customer health and safety: how do I avoid common reporting gaps?GRI 416-1 customer health and safety: what is in the Prep & Assurance workbook download?GRI 416-1 customer health and safety: how do I use the Library Card PDF?GRI 416-1 customer health and safety: can I reuse the data for ESRS S4?GRI 416-1 customer health and safety: what should a sustainability manager ask the data owner for?GRI 416-1 customer health and safety: what should the narrative starter cover?GRI 416-1 customer health and safety: what does the illustrative example show?GRI 416-1 customer health and safety: where can I find real company report examples on this page?
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