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GRI 417: Marketing and Labeling·Disclosure GRI 417-1

Requirements for product and service information and labeling

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 417: Marketing and Labeling 2016 remains the applicable published GRI Topic Standard and is effective for reports or other materials published on or after 1 July 2018.

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Published passport

Last reviewed 2026-08-03
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

Standard

GRI 417: Marketing and Labeling

Disclosure GRI 417-1 · 2016

Effective

2018-07-01

Official source: Open ↗

Last reviewed

2026-08-03

LRA educational guidance · Not issued or endorsed by Global Reporting Initiative

To prepare this disclosure
6LRA preparation fields 6claims to verify 11evidence areas 3report examples

Disclosure focus

Disclosure 417-1 requires the organization to report whether its procedures for product and service information and labeling require five specified types of information:

sourcing of components;

content, particularly substances that might produce an environmental or social impact;

safe use;

disposal of the product and environmental or social impacts; and

other information, with an explanation.

The organization must also report the percentage of significant product or service categories that are covered by and assessed for compliance with those procedures.

The first part concerns what the procedures require. The second concerns how widely the procedures and related compliance assessments cover the organization’s significant product or service categories.

The percentage is not a compliance success rate. A category that has been assessed and found to contain a gap can still count as assessed.

Policies, actions and the broader management of marketing and labeling-related impacts are addressed through Disclosure 3-3. Incidents of non-compliance are addressed through Disclosure 417-2.

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
Sourcing of components Whether information on the sourcing of components of the product or service is required by the organization’s procedures. Applicable procedure, information standard, labeling checklist or approval requirement. Product / Procurement / Compliance
Content Whether content information is required, particularly for substances that might produce an environmental or social impact. Product-information procedure, composition specification, restricted-substance requirement or labeling checklist. Product Stewardship / Technical / Compliance
Safe use Whether information on safe use of the product or service is required by the procedures. Safety-information procedure, user-information requirement or approval checklist. Product / Quality / Safety / Compliance
Disposal and related impacts Whether information on disposal of the product and related environmental or social impacts is required by the procedures. End-of-life, disposal, recycling or product-stewardship procedure. Product Stewardship / Sustainability / Compliance
Other information — explain Whether any other information is required by the procedures and an explanation of that information. Procedure or checklist identifying the additional information requirement. Product / Legal / Compliance
Significant categories covered and assessed Complete list of significant product or service categories; whether each category is covered by the procedures; whether each was assessed for compliance; numerator, denominator and percentage. Category inventory, coverage matrix, assessment records and calculation workbook. Product / Compliance / Sustainability Reporting
＋ Show GRI 417-1 sub-elements (LRA working checklist)

How to prepare it

Identify the product and service information and labeling procedures applicable during the reporting period.
Determine whether those procedures require each information type specified in Requirement 417-1(a).
Where the procedures require other information, describe that information.
Identify the complete population of significant product or service categories and document the significance basis.
For each significant category, determine whether it is covered by the applicable procedures.
For each category covered by the procedures, determine whether it was assessed for compliance.
Calculate the percentage using all significant categories as the denominator.
Retain the procedure versions, category inventory, assessment records, numerator, denominator and calculation.
Do not treat a category found non-compliant as unassessed. Record the assessment separately from its outcome.
Apply the GRI 1 reason-for-omission requirements where any required information cannot be reported.
Verify the final disclosure against Requirements 417-1(a)(i)–(v) and 417-1(b).

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 417-1 information for [reporting period]. Please provide: the product and service information and labeling procedures applicable during the period; confirmation of whether those procedures require information on: sourcing of components; content, particularly substances that might produce an environmental or social impact; safe use; disposal of the product and related environmental or social impacts; any other information, with an explanation; the complete list of significant product or service categories; the basis used to identify those categories as significant; for each category, whether it is covered by the applicable procedures; for each category, whether it was assessed for compliance; the numerator, denominator and calculated percentage; and any unavailable information or reasons for omission. Please distinguish categories assessed for compliance from categories found compliant.

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 417-1 information for [reporting period]. Please provide: the product and service information and labeling procedures applicable during the period; confirmation of whether those procedures require information on: sourcing of components; content, particularly substances that might produce an environmental or social impact; safe use; disposal of the product and related environmental or social impacts; any other information, with an explanation; the complete list of significant product or service categories; the basis used to identify those categories as significant; for each category, whether it is covered by the applicable procedures; for each category, whether it was assessed for compliance; the numerator, denominator and calculated percentage; and any unavailable information or reasons for omission. Please distinguish categories assessed for compliance from categories found compliant.

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 how significant product or service categories were identified, which procedures were applicable, and how the organization determined whether each category was covered by and assessed for compliance with those procedures.

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 417-1 — 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.

Free · Community members
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 ↧

Assurance readiness

For each claim, check the evidence

Claim Risk Evidence to check
We reported whether information on the sourcing of components is required by the applicable procedures.The disclosure might describe sourcing information found on selected labels without answering whether it is required by the procedures.Applicable procedure, labeling standard or approval checklist; version applicable during the reporting period; mapping to the reported Yes/No answer.
We reported whether content information is required, particularly for substances that might produce an environmental or social impact.The review might be limited to restricted substances or selected products and not support the organization-level answer about the procedures.Product-information procedure, composition requirements, restricted-substance requirements and mapping to the disclosure.
We reported whether safe-use information is required by the procedures.The disclosure might rely on examples of user instructions without establishing the underlying procedural requirement.Safety-information procedure, user-information standard, approval checklist and relevant procedure version.
We reported whether information on disposal of the product and related environmental or social impacts is required by the procedures.The disclosure might report recycling instructions but omit whether the procedures address related environmental or social impacts.Disposal, recycling, take-back or product-stewardship procedure and mapping to Requirement 417-1(a)(iv).
We reported whether any other information is required by the procedures and explained what that information is.The organization might state “Other: Yes” without explaining the additional information, or treat a core information type as “Other”.Procedure identifying the additional information and the approved explanation used in the disclosure.
We reported the percentage of significant product or service categories covered by and assessed for compliance with the procedures.The denominator might exclude significant categories that were not covered or not assessed. The numerator might include categories that were covered but not assessed, or might include only categories found compliant.Complete significant-category inventory, significance methodology, procedure-coverage matrix, assessment records, numerator, denominator, calculation and reperformance.

Evidence pack to prepare

Common reporting gaps

The disclosure describes actual labels but does not state whether each information type is required by the organization’s procedures.
One or more of the five information types in Requirement 417-1(a) are omitted.
“Other” is reported without explaining what the other information is.
The percentage required by Requirement 417-1(b) is omitted.
Significant product or service categories are not defined.
The numerator and denominator cannot be reproduced.
Significant categories not covered by procedures are removed from the denominator.
Significant categories not assessed are removed from the denominator.
The percentage represents categories found compliant rather than categories covered and assessed.
Individual products, SKUs, labels or service documents are counted instead of product or service categories.
Categories are reported as covered even though there is no evidence that they were assessed for compliance.
Categories assessed and found non-compliant are incorrectly excluded from the assessment percentage.
Only selected markets, businesses or product lines are reported as though they represented the complete population.
The procedure versions do not match the reporting period.
Actual non-compliance incidents under GRI 417-2 are used as a substitute for the GRI 417-1 disclosure.
A general policy or management narrative is provided instead of the required procedure answers and percentage.
Required information is omitted without applying the GRI 1 reason-for-omission requirements.

Examples

Illustrative examples

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

Illustrative example 1

Illustrative synthetic example — Consumer electronics
Information type required by the procedures
Answer
Sourcing of components
Yes
Content, particularly substances with potential environmental or social impacts
Yes
Safe use
Yes
Disposal of the product and environmental or social impacts
Yes
Other
Yes — repairability and battery-recycling information
The organization identified 12 significant product categories. All 12 were covered by the applicable procedures and assessed for compliance.
Percentage covered and assessed:
12 ÷ 12 × 100 = 100%.
This percentage does not state that every category was found compliant. It states that every significant category was covered and assessed.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Illustrative example 2

Illustrative synthetic example — Household cleaning products
Information type required by the procedures
Answer
Sourcing of components
Yes
Content, particularly substances with potential environmental or social impacts
Yes
Safe use
Yes
Disposal of the product and environmental or social impacts
Yes
Other
Yes — allergen warnings and first-aid contact information
The organization identified 10 significant product categories. Eight were covered by the applicable procedures and assessed for compliance. Two remained in the denominator but had not yet been assessed.
Percentage covered and assessed:
8 ÷ 10 × 100 = 80%.

Synthetic LRA illustration. Replace every figure and fact with the reporting organisation's evidence.

Company reports

How companies report GRI 417-1 in practice

Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.

Real published reports
Companhia Paranaense de Energia - COPEL
Electric Utilities / IPP / Energy Traders · Brazil · 2024
Open report →

COPEL’s Integrated Report 2024 reports on page 327 that 100% of significant product and service categories meet the organization’s labeling requirements.

Page 327 should be used as the principal evidence for the quantitative element of GRI 417-1.

The review should determine:

whether the report states whether each information type in Requirements 417-1(a)(i)–(v) is required by COPEL’s procedures;

whether the reported 100% represents categories covered by and assessed for compliance, rather than only categories found compliant;

how COPEL defines its significant product or service categories; and

whether the numerator and denominator are identifiable.

References to local-supplier spending under GRI 204-1 and general impacts under GRI 203 or GRI 413 should be removed because they do not evidence GRI 417-1.

If page 327 provides only the percentage and not the five procedure-related answers, classify the disclosure as partial.

Thai Beverage Public Company Limited
Food and Beverage Processing · Thailand · 2024
Open report →

Thai Beverage’s current card is not supported by evidence relevant to GRI 417-1.

References to the reporting period, reporting frequency, contact points, supplier environmental assessment, social data, management of material topics and anti-corruption should be removed.

The report’s GRI content index identifies GRI 417-1, but the substantive source referenced by the index must be opened and checked before the card is retained.

The revised review should determine:

whether ThaiBev reports whether each of the five information types is required by its procedures;

whether it reports the percentage of significant product or service categories covered and assessed;

whether the percentage is based on all significant categories; and

whether the cited location contains substantive information rather than only a content-index reference.

Until the substantive evidence is verified, the card should be marked as requiring re-review rather than describing unrelated disclosures as partial GRI 417-1 coverage.

ThaiBev’s indexed PDF identifies GRI 417-1, but the current card’s cited narrative is not evidence for the requirement.

Fubon Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
Open report →

Fubon Financial Holding’s GRI content index maps GRI 417-1 to section 4.2.1, “Treating Customers Fairly”, on page 65.

Page 65 should therefore be reviewed as the principal substantive location.

The revised review should determine:

whether the section identifies which of the five information types are required by Fubon’s procedures;

whether financial-product and service information falls within the GRI definition of information delivered with the product or service and describing its characteristics;

whether Fubon reports the percentage of significant product or service categories covered by and assessed for compliance with the procedures; and

whether any omission is identified transparently.

General information on shareholder rights, environmental impacts and ESG factors in investment management should not be treated as evidence for GRI 417-1.

Fubon’s own GRI index points to Treating Customers Fairly on page 65, rather than the unrelated page references currently used by the card.

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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 417-1

within GRI 417: Marketing and Labeling

Open official source →

Related & explore

Incidents of non-compliance concerning product and service information and labeling → CardIncidents of non-compliance concerning marketing communications → Card Browse all disclosures →

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