GRI 416 — Incidents of non-compliance concerning the…

Disclosure focus

Report the incidents separately as:

regulatory non-compliance resulting in a fine or penalty;

regulatory non-compliance resulting in a warning; and

non-compliance with voluntary codes.

The disclosure concerns non-compliance rather than every complaint, defect, recall, adverse event or safety concern. Actual customer harm is not required, but an incident of non-compliance must be established.

Exclude incidents where the organization was determined not to be at fault and incidents related to product and service information or labelling.

Where an incident reported in the current period relates to an event from an earlier period, identify that fact.

If no incidents were identified, a brief statement confirming this is sufficient.

The disclosure does not require incident rates, fine values, corrective-action outcomes or a description of every individual case.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.

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 product and service health and safety compliance register for [reporting period]. For each potentially relevant matter, include: controlled incident ID; product or service category; country and legal entity; applicable regulation or voluntary code; description of the alleged non-compliance; date of the underlying event; date non-compliance was determined; formal resolution date; whether the matter resulted in a fine or penalty; whether it resulted in a regulatory warning; whether it involved a voluntary-code breach; whether the organization was determined not to be at fault; whether the matter concerns information or labelling; recall, complaint or adverse-event references; evidence source; and reporting classification. Please also provide the reconciled counts for the three GRI 416-2 categories.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Better request

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

Incidents were classified using the applicable product and service health and safety regulations and voluntary codes. Matters where the organization was determined not to be at fault and information or labelling incidents were excluded.

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.

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Preparation tools & forms

Download preparation tools for GRI 416-2 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access

01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Examples

How it reads on the page

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative example 1

Illustrative synthetic example — Consumer goods manufacturing
During the reporting period:
one incident of regulatory non-compliance resulted in a fine;
one incident of regulatory non-compliance resulted in a warning; and
no incidents of non-compliance with voluntary codes were identified.
The warning related to a product event from the previous reporting period and was formally resolved in the current period.
Two additional product recalls were reviewed but were not included because they did not result from non-compliance with a relevant regulation or voluntary code.