Skip to the disclosure focus
RK
Reviewed by
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Free · Community members
Real published reports
Open report →
Open report →
Open report →
✓ LRA AI Assistant · Human-in-the-loop
Open official source →
Explore GRI training (ESRS bundle) →
GRI 416: Customer Health and Safety·Disclosure GRI 416-1
Assessment of the health and safety impacts of product and service categories
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
Legal status
GRI 416: Customer Health and Safety 2016 remains the applicable published GRI Topic Standard and is effective for reports or other materials published on or after 1 July 2018.
Published passport
Last reviewed 2026-08-03
Reviewed by
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 416: Customer Health and Safety
Disclosure GRI 416-1 · 2016
Last reviewed
2026-08-03
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
This disclosure requires the organization to report the percentage of significant product and service categories for which health and safety impacts are assessed for improvement.
A product or service category is a group of related products or services sharing a common, managed set of features that satisfies the needs of a selected market.
The denominator comprises all significant categories under the organization’s documented methodology. The numerator comprises those significant categories with a qualifying health and safety impact assessment that is applicable to the reporting period.
The assessment can have been completed in an earlier period if it remains current. GRI 416-1 does not require a new annual assessment or completed improvement actions.
Quality certification, regulatory compliance, customer complaints and product testing can support the evidence but do not automatically establish that a category was assessed for improvement.
The metric concerns customer health and safety impacts of products and services, not occupational health and safety of employees or contractors.
The organization can additionally describe the criteria used for the assessment and relevant life-cycle stages.
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 |
|---|---|---|---|
| Category methodology | Definition and level used for product and service categories. | Product portfolio hierarchy, service catalogue and methodology note. | Product / Service Management |
| Significant categories | Complete denominator population under the documented criteria. | Approved category register and significance assessment. | Product Stewardship / Quality |
| Health and safety impacts | Customer or user health and safety impacts relevant to each category. | Risk assessments, safety files, clinical or technical evidence and complaints analysis. | Product Safety / Regulatory |
| Assessment for improvement | Whether a qualifying and current assessment exists for each significant category. | Assessment reports, review records and conclusions. | Product Safety / Quality |
| Life-cycle stages — optional | Stages covered by the assessment where relevant. | Design, R&D, certification, production, distribution, use and end-of-life records. | Product Stewardship |
| Assessment criteria — optional | Criteria used to determine that an assessment qualifies. | Methodology, procedures and evaluation criteria. | Product Safety / Sustainability |
| Numerator | Unique significant categories with qualifying assessment. | Controlled category-assessment matrix. | Sustainability Reporting |
| Denominator | Total significant categories. | Approved significant-category register. | Sustainability Reporting |
| Percentage | Numerator divided by denominator. | Calculation workbook and review evidence. | Sustainability Reporting |
| Methodology changes | Category changes, acquisitions, disposals and assessment updates. | Change log and methodology memo. | Sustainability Reporting |
＋ Show GRI 416-1 sub-elements (LRA working checklist)
Identify the significant product and service categories.
Determine which significant categories have applicable health and safety impact assessments carried out for improvement.
Retain all unassessed significant categories in the denominator.
Count each category once.
Calculate and disclose the percentage.
Optionally describe the assessment criteria and relevant life-cycle stages.
How to prepare it
How to prepare it
Define the product or service category level.
Compile the complete category population.
Establish the criteria for identifying significant categories.
Approve the significant-category denominator.
Define what constitutes a qualifying health and safety impact assessment for improvement.
Map the relevant customer health and safety impacts.
Identify the assessment applicable to each significant category.
Confirm that earlier assessments remain current.
Exclude planned or incomplete assessments from the numerator.
Count each assessed significant category once.
Calculate the numerator, denominator and percentage.
Reconcile the result to the category-assessment matrix.
Document acquisitions, disposals, discontinued categories and methodology changes.
Apply a reason for omission where the required percentage cannot be reported.
Verify the disclosure against GRI 416-1.
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Please provide the GRI 416-1 category-level data for [reporting date / period]. For each product or service category, include: category name and internal ID; category definition and hierarchy level; whether the category is significant; basis for the significance decision; relevant customer health and safety impacts; whether those impacts have been assessed for improvement; assessment date; whether the assessment remains applicable; relevant life-cycle stages; assessment conclusion; evidence reference; and responsible owner. Please also confirm the total number of significant categories, the number assessed for improvement and the resulting percentage.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Please provide the GRI 416-1 category-level data for [reporting date / period]. For each product or service category, include: category name and internal ID; category definition and hierarchy level; whether the category is significant; basis for the significance decision; relevant customer health and safety impacts; whether those impacts have been assessed for improvement; assessment date; whether the assessment remains applicable; relevant life-cycle stages; assessment conclusion; evidence reference; and responsible owner. Please also confirm the total number of significant categories, the number assessed for improvement and the resulting percentage.
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
A product or service category is defined as [definition]. Significant categories are identified using [criteria]. A category is counted as assessed where [qualifying-assessment test] is met and the assessment remains applicable.
Context note
Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.
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.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We applied the GRI definition of a product or service category. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We documented the category level used for numerator and denominator. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The significant-category population was defined before the percentage was calculated. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| We did not restrict significant categories automatically to the top safety-risk tier. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The denominator includes all significant categories, including unassessed categories. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The numerator contains only significant categories with qualifying assessments for improvement. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Assessment events, tests and improvement actions were not counted as categories. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Categories assessed several times were counted once. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| One assessment was used for several categories only where it covered each category adequately. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Customer health and safety impacts were distinguished from occupational health and safety. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Quality certification was not treated automatically as an assessment for improvement. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Regulatory compliance was not treated automatically as an assessment for improvement. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The assessment considered relevant health and safety impacts of the product or service. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Earlier assessments were included only where they remained applicable. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Planned and incomplete assessments were excluded from the numerator. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| A category did not need an improvement action to count as assessed. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The numerator and denominator use the same category population and date. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The percentage can be recalculated from controlled records. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The exact result and rounding convention are retained. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Any unavailable required information is addressed through the applicable GRI reason-for-omission requirements. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
Evidence pack to prepare
Common reporting gaps
The required percentage is missing.
Only the number of assessed products is reported.
Individual products are counted instead of product or service categories.
The category level differs between numerator and denominator.
The significant-category methodology is unclear.
Only top-risk categories are treated as significant without justification.
The denominator contains only categories with available assessment records.
Unassessed significant categories are excluded.
Quality certification is presented as the assessment itself.
Regulatory compliance is presented as the assessment itself.
Customer complaints are presented as the assessment itself.
Occupational safety assessments are used instead of customer health and safety assessments.
Service categories are omitted.
The assessment was not carried out for improvement.
A planned or incomplete review is counted as completed.
An assessment is excluded because it identified no improvement action.
An earlier assessment is counted without checking current applicability.
The number of reviews, tests or actions is used as the numerator.
One category is counted several times because it was assessed at several life-cycle stages.
One assessment is used for several categories without demonstrating category coverage.
The percentage cannot be reconciled to category-level records.
The percentage is interpreted as evidence that no product safety risk exists.
GRI 416-2 incidents and warnings are presented instead of the GRI 416-1 percentage.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative example 1
Illustrative synthetic example — Consumer goods
The organization identified ten significant product categories. Eight had current health and safety impact assessments carried out for improvement.
Percentage assessed: 8 ÷ 10 × 100 = 80.0%.
The remaining two categories remained in the denominator because their assessments were incomplete. Improvement actions were identified for five of the eight assessed categories, but this did not affect the percentage.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Illustrative example 2
Illustrative synthetic example — Business services
The organization identified eight significant service categories. Five had applicable assessments for improvement.
Percentage assessed: 5 ÷ 8 × 100 = 62.5%.
Three significant categories remained unassessed and therefore remained in the denominator.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Illustrative example 3
Illustrative synthetic example — Full assessment
All 12 significant product and service categories had current health and safety impact assessments for improvement. The organization reported 100%.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Illustrative example 4
Illustrative synthetic example — No significant categories
The organization determined that it had no significant product or service categories under its documented methodology. The percentage was therefore not calculable.
Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.
Company reports
How companies report GRI 416-1 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
CRH plc
Construction Materials · Ireland · 2024
CRH provides qualitative customer-safety information but does not report the percentage required by GRI 416-1.
Report page 58 describes:
collaboration with regulators and standard-setting bodies;
safety data sheets and product declarations;
compliance with REACH;
manufacture to national and regional technical standards;
independent certification; and
ISO 9001 certification at 64% of European operating companies.
These disclosures provide useful product-safety and quality-management context but do not identify:
the significant product and service category denominator;
the number of categories assessed for improvement; or
the required percentage.
The GRI index on report page 104 states that no products are known to require improvements relating to health and safety impacts. This is not the same as reporting that no products exist or that no information is applicable. It reports an assessment conclusion without disclosing the assessment-coverage percentage.
The card should:
replace there are no products to report with the report’s actual statement;
remove any implication that ISO 9001 coverage is the GRI 416-1 percentage;
remove contractor induction and workplace safety data;
identify the missing percentage as the principal gap; and
classify the disclosure as partial or insufficient.
CRH’s substantive page discusses customer safety and quality controls, while its GRI index provides a no-improvement-known conclusion but no category percentage.
Samsung Biologics Co.,Ltd.
Pharmaceuticals / Biotech / Life Sciences · South Korea · 2025
Samsung Biologics’ current card combines information relevant to GRI 416-1 and GRI 416-2.
The number of regulatory violations resulting in warnings on page 195 concerns incidents of non-compliance and therefore belongs to GRI 416-2. It does not answer the GRI 416-1 assessment percentage.
The reference on page 205 should be checked to determine whether it is:
a substantive quantitative disclosure;
a GRI content-index reference; or
a qualitative management statement.
The card should:
remove page 195 as primary evidence for GRI 416-1;
identify whether page 205 reports an actual percentage;
verify the significant-category denominator and assessed-category numerator;
avoid requiring detailed assessment outcomes, because outcomes are not a separate GRI 416-1 element; and
classify the report as requires substantive reassessment unless the percentage is located.
A statement that products or services are assessed, without a percentage of significant categories, is not a complete GRI 416-1 response.
The current card itself identifies the page 195 information as regulatory-warning data, while the official standard treats such warnings under Disclosure 416-2, not 416-1.
Sumitomo Forestry Co., Ltd.
Home Building · Japan · 2025
Sumitomo Forestry’s GRI Content Index maps GRI 416-1 to:
Product and Service Safety as well as the Quality Management; and
Product Safety and Quality Management in the Housing Business.
The mapping appears on report page 536, not page 537.
The content-index entry demonstrates where the company directs readers for product-safety and quality-management information, but it does not itself provide:
the significant product and service category denominator;
the number of categories assessed for improvement; or
the required percentage.
The card should:
correct the page reference;
distinguish the content-index page from the substantive linked disclosures;
open and review both linked pages;
assess whether either page provides the required percentage;
remove detailed findings on health and safety performance outcomes as a mandatory gap; and
classify the disclosure as content-index mapping requiring substantive reassessment unless a percentage is found.
Sumitomo Forestry’s official index maps 416-1 to two qualitative product-safety and quality pages, and the mapping is shown on report page 536.
Ask the Study Studio AI Assistant about this disclosure
Get practical answers for your reporting context. Your first two answers are free — join LRA Community for free to continue without a limit.
Try
How do I prepare GRI 416-1?
What data do I need to collect?
Where can I see a real-report example?
What mistakes should I avoid?
2 free answers
Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 416-1
within GRI 416: Customer Health and Safety
Related & explore
Incidents of non-compliance concerning the health and safety impacts of products and services → Card
Browse all disclosures →
More in GRI 416 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 416-1
Learn to prepare this disclosure end-to-end
This guide covers the percentage required by GRI 416-1 and the supporting product and service category, assessment and calculation fields.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
How this library is built
312 published reports indexed
63,171 pages with page-level citations
272 practitioner-built Disclosure Cards
/en/knowledge-hub/disclosure-cards/gri-416-1/
Free · LRA Community
Get your GRI 416-1 tools — free
Your preparation tools are free for LRA Community members and students. Register once (it's free) and your download starts right away — plus the Disclosure Library, templates and the LRA AI Assistant.
✓
You're in — your download is starting
Your file is downloading now. Your Community Cabinet — with the Disclosure Library, templates and the LRA AI Assistant — is ready too.
Open your Cabinet →