Disclosure focus
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.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
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Relevant legal actions count
Legal / Competition Law / ComplianceTotal 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.
Evidence Legal proceedings register, competition-law matter tracker, court and regulator records, external counsel confirmations.
Watch for The published response for relevant legal actions count is incomplete or does not match the supporting records.
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Completed-action outcomes
LegalMain outcomes of legal actions completed during the reporting period, including decisions, judgments, settlements, dismissals or other formal closure.
Evidence Final court or regulator decisions, settlement and closure records, external counsel summaries.
Watch for The published response for completed-action outcomes is incomplete or does not match the supporting records.
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Reporting scope reconciliation
Legal and Sustainability ReportingConfirmation that the population covers the entities included in sustainability reporting under Disclosure 2-2.
Evidence Entity list, consolidation mapping and legal-register reconciliation.
Watch for The published response for reporting scope reconciliation is incomplete or does not match the supporting records.
Before you start
- 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.
- Apply Disclosure 206-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.
- Have the supporting records and the final response been reconciled?
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
Download preparation tools for GRI 206-1 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Relevant legal actions count is reported accurately and completely.
Risk The response omits, misclassifies or overstates relevant legal actions count.
Evidence to check Legal proceedings register, competition-law matter tracker, court and regulator records, external counsel confirmations.
Completed-action outcomes is reported accurately and completely.
Risk The response omits, misclassifies or overstates completed-action outcomes.
Evidence to check Final court or regulator decisions, settlement and closure records, external counsel summaries.
Reporting scope reconciliation is reported accurately and completely.
Risk The response omits, misclassifies or overstates reporting scope reconciliation.
Evidence to check Entity list, consolidation mapping and legal-register reconciliation.
Evidence pack to prepare
Common reporting gaps
- Combining complaints, enquiries or general commercial disputes with in-scope legal actions.
- Omitting actions initiated before the period that remained pending during it.
- Using internal labels in place of the defined GRI terms.
- Leaving a required preparation field unsupported by traceable evidence.
- Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
- Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.
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Peer comparison uses examples on this card, not prevalence in the report corpus.
Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 206-1
within GRI 206: Anti-competitive Behavior
Related & explore
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