Disclosure focus
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.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Relevant legal actions count | Total number of legal actions pending or completed during the reporting period concerning anti-competitive behavior or violations of anti-trust or monopoly legislation in which the organization was identified as a participant. | Legal proceedings register, competition-law matter tracker, court and regulator records, external counsel confirmations. | Legal / Competition Law / Compliance |
| Completed-action outcomes | Main outcomes of legal actions completed during the reporting period, including decisions, judgments, settlements, dismissals or other formal closure. | Final court or regulator decisions, settlement and closure records, external counsel summaries. | Legal |
| Reporting scope reconciliation | Confirmation that the population covers the entities included in sustainability reporting under Disclosure 2-2. | Entity list, consolidation mapping and legal-register reconciliation. | Legal and Sustainability Reporting |
How to prepare it
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Provide the reporting-period records and reconciliations for Disclosure 206-1: Relevant legal actions count; Completed-action outcomes; Reporting scope reconciliation. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide the reporting-period records and reconciliations for Disclosure 206-1: Relevant legal actions count; Completed-action outcomes; Reporting scope reconciliation. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
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
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.
Context note
Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 206-1 — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Relevant legal actions count is reported accurately and completely. | The response omits, misclassifies or overstates relevant legal actions count. | Legal proceedings register, competition-law matter tracker, court and regulator records, external counsel confirmations. |
| Completed-action outcomes is reported accurately and completely. | The response omits, misclassifies or overstates completed-action outcomes. | Final court or regulator decisions, settlement and closure records, external counsel summaries. |
| Reporting scope reconciliation is reported accurately and completely. | The response omits, misclassifies or overstates reporting scope reconciliation. | Entity list, consolidation mapping and legal-register reconciliation. |
Evidence pack to prepare
Common reporting gaps
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 206-1
within GRI 206: Anti-competitive Behavior
Related & explore
More in GRI 206 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 206-1
Learn to prepare this disclosure end-to-end
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